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    <font size="+2"><font face="Times New Roman">Dear Diana et alia:<br>
        <br>
        <font size="+2">I do not know whether this will transmit over
          the ACTEC estgift list, but I am attaching copies of the
          PLRs.  <font size="+2">If it does not go through with the
            attachments, you can find them at
            <a class="moz-txt-link-freetext" href="http://apps.irs.gov/app/picklist/list/writtenDeterminations.html">http://apps.irs.gov/app/picklist/list/writtenDeterminations.html</a>.<br>
            <br>
            <font size="+2">Regards,<br>
              <br>
              <br>
              <font size="+2">Howard<br>
                <br>
                <font size="+2">P.S.  I suspect that all of the rulings
                  are identical, but I also know that some of you will
                  want to ascertain that for yourselves.</font></font></font></font></font></font></font>
    <div class="moz-cite-prefix">On 3/8/2013 1:47 PM, <a class="moz-txt-link-abbreviated" href="mailto:ZeydelD@gtlaw.com">ZeydelD@gtlaw.com</a>
      wrote:<br>
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      <div dir="ltr" align="left"><font size="2" color="#0000ff"
          face="Arial"><span class="342374618-08032013">Dear All:  The
            "DING" PLR that I mentioned in our committee meeting has
            been issued.</span></font></div>
      <div dir="ltr" align="left"><font size="2" color="#0000ff"
          face="Arial"><span class="342374618-08032013">Best, Diana</span></font></div>
      <br>
      <div dir="ltr" class="OutlookMessageHeader" lang="en-us"
        align="left"> </div>
      <hr>If you are not an intended recipient of confidential and
      privileged information in this email, please delete it, notify us
      immediately at <a class="moz-txt-link-abbreviated" href="mailto:postmaster@gtlaw.com">postmaster@gtlaw.com</a>, and do not use or disseminate
      such information. Pursuant to IRS Circular 230, any tax advice in
      this email may not be used to avoid tax penalties or to promote,
      market or recommend any matter herein.<br>
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      <pre wrap="">_______________________________________________
EstGift mailing list
<a class="moz-txt-link-abbreviated" href="mailto:EstGift@actec.org">EstGift@actec.org</a>
<a class="moz-txt-link-freetext" href="http://lists2.fsr.net/cgi-bin/listinfo/estgift">http://lists2.fsr.net/cgi-bin/listinfo/estgift</a>
</pre>
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