[EstGift] Estate and Gift Tax Summer Meeting Materials (Part 2 of 3 emails)

[Milford B. Hatcher]

(See attached file: Porter Article - Recent FLP . . ..pdf)(See attached
file: Jorgensen Summary 04_10_09.pdf)(See attached file: Miller
Summary_06_05_09_MD.pdf)(See attached file: CCA 200923024.pdf)
(See attached file: Lloyd Leva Plaine Materials.pdf)(See attached file:
Draneas - ACTEC Marital Deduction Formula Preferences.pdf)

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
__________________________
IRS Circular 230 Disclosure:  To ensure compliance with requirements
imposed by the IRS, we inform you that any U.S. federal tax advice
contained in this communication (including any attachments) is not intended
or written to be used, and cannot be used, for the purpose of (i) avoiding
penalties under the Internal Revenue Code or (ii) promoting, marketing or
recommending to another party any transaction or matter addressed herein.




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