[EstGift] Proposed 2032 Anti-Kohler Regs

[Milford B. Hatcher]

The IRS recently issued proposed regulations under Sec. 2032, relating to
the alternate valuation date. These proposed regulations are expressly
aimed at reversing the Tax Court's Kohler decision but go much further than
a post-mortem reorganization.  I am looking for not more than 5 volunteers
to work on comments.  I am envisioning that the comments will be more
technical in nature than substantive, but welcome the insights which any of
you may have, irrespective of whether you volunteer for the subcommittee.
If you are interested in serving on this subcommittee, please let me know
at your earliest convenience.  Many thanks.

Milford B. Hatcher, Jr.
Jones Day
1420 Peachtree Street, NE
Suite 800
Atlanta, GA  30309-3053
Telephone:   (404) 581-8510
Telecopy:     (404) 581-8330
Email:  mbhatcher at jonesday.com
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