[EstGift] Draft ACTEC Submission - GST Exemption and 9100 When Opt Out Occurred

[Bart, Susan T.]

Dear ACTEC Estate and Gift Tax Committee Members,

Attached is a draft letter regarding 9100 relief for allocating GST exemption where the gift tax return has an election out of the automatic rule.  This draft letter has been prepared by our subcommittee, led by Carol Harrington.  Please let Carol know if you have any comments or suggestions.

Susan Bart


________________________________
Susan T. Bart

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