<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 14 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
{font-family:Wingdings;
panose-1:5 0 0 0 0 0 0 0 0 0;}
@font-face
{font-family:Wingdings;
panose-1:5 0 0 0 0 0 0 0 0 0;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri","sans-serif";}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p.MsoListParagraph, li.MsoListParagraph, div.MsoListParagraph
{mso-style-priority:34;
margin-top:0in;
margin-right:0in;
margin-bottom:0in;
margin-left:.5in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri","sans-serif";}
span.EmailStyle17
{mso-style-type:personal-compose;
font-family:"Calibri","sans-serif";
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
/* List Definitions */
@list l0
{mso-list-id:1156992344;
mso-list-type:hybrid;
mso-list-template-ids:-1003328456 67698689 67698691 67698693 67698689 67698691 67698693 67698689 67698691 67698693;}
@list l0:level1
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:Symbol;}
@list l0:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:"Courier New";}
@list l0:level3
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:Wingdings;}
@list l0:level4
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:Symbol;}
@list l0:level5
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:"Courier New";}
@list l0:level6
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:Wingdings;}
@list l0:level7
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:Symbol;}
@list l0:level8
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:"Courier New";}
@list l0:level9
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;
font-family:Wingdings;}
ol
{margin-bottom:0in;}
ul
{margin-bottom:0in;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="blue" vlink="purple">
<div class="WordSection1">
<p class="MsoNormal" style="margin-bottom:6.0pt;text-align:justify">All,<o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:6.0pt;text-align:justify">As you have seen from the Committee Highlights e-mail sent out earlier today, the Estate and Gift Tax Committee will meet on Saturday, October 26, 2:45 p.m. – 5:15 p.m. I’m delighted by the
willingness of several members to volunteer topics. I’m looking forward to some great presentations and discussions:<o:p></o:p></p>
<p class="MsoNormal">Special thanks to:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><b>Diana Zeydel</b>, who will make a presentation on
<b>Wealth Planning Strategies in Light of Portability</b>, with guest <b>Nick Demko</b>. I’m hoping that
<b>Barbara Sloan</b> will chime in liberally, following her seminar presentation, “Planning with Portability: When It Isn’t Potable” that she is giving with Tom Abendroth.<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><b>Al Golden</b> and the Marital Deduction subcommittee, who will host a discussion on
<b>Planning for Same-Sex Married Couples</b> in light of <i>Windsor</i> and other recent DOMA developments. Guest and frequent visitor
<b>George Karibjanian</b> has agreed to include a brief recap from the seminar presentation by him and Dennis Belcher entitled, “DOMA: Dead or Alive?”<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><b>Jerry Hesch</b> and <b>Jerry Deener</b>, who will be discussing recent SCINs developments, including
<i>Davidson v Comm'r</i>. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Our open forum will feature thoughts on <b>Using the Delaware Tax Trap to Obtain a Basis Step-up</b> in bypass trust assets on the death of the surviving spouse. I’m still
<b>looking for someone to lead this discussion</b>. If you would like to contribute a paper or other material on this topic (or know of a good paper), please let me know!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">If you have a topic of interest that you would like to speak or hear about, there is still time (but not much time) to consider additions the agenda. Please
<b>let me know right away!</b><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">If time permits, we’ll review some recent developments on topics of interest, including the valuation impact of donees agreeing to pay estate tax for a net-gift gross-up (<i>Steinberg v. Comm'r</i>) (<b>discussion leader volunteer(s) welcome</b>),
and a response by the Family von <b>Blattmachr</b> to <i>In re Huber</i>, where a bankruptcy court in Washington declined to give effect to spendthrift provisions of an Alaska self-settled trust (<b>discussion leader volunteer(s) welcome</b>—alas,
<b>Jonathan</b> cannot attend, but has graciously provided materials).<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">We’ll be looking for some <b>volunteers to conduct an Estate and Gift webinar for ACTEC/ALI-CLE</b>. It isn’t until December, 2014, so it will be painless to say yes!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Finally, I would really appreciate a <b>volunteer to take minutes.</b><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height:90%"><span style="color:black;letter-spacing:-.3pt">I look forward to welcoming everyone to Texas!!
<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="color:black;letter-spacing:-.3pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="color:black;letter-spacing:-.3pt">Mickey R. Davis<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="color:black;letter-spacing:-.3pt">Davis & Willms, PLLC<br>
</span><span style="color:black;letter-spacing:-.3pt">Fellow, American College of Trust and Estate Counsel</span><span style="color:black;letter-spacing:-.3pt"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="color:black;letter-spacing:-.3pt">Board Certified - Estate Planning & Probate Law Texas Board of Legal Specialization<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="color:black;letter-spacing:-.3pt">3555 Timmons Lane, Suite 1250<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="color:black;letter-spacing:-.3pt">Houston, Texas 77027<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="color:black;letter-spacing:-.3pt">(281) 786-4502 voice<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:90%"><span style="color:black;letter-spacing:-.3pt">(281) 742-2600 fax<br>
</span><a href="mailto:mickey@daviswillms.com"><span style="color:black;letter-spacing:-.3pt">mickey@daviswillms.com</span></a> |
<a href="http://www.daviswillms.com/"><span style="color:black;letter-spacing:-.3pt">www.daviswillms.com</span></a><span style="color:black;letter-spacing:-.3pt"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;line-height:90%">
<span style="color:black;letter-spacing:-.3pt">CONFIDENTIALITY STATEMENT<br>
This message is sent by a law firm and may contain information that is privileged or confidential. If you received this transmission in error, please notify the sender by reply e-mail and delete the message and any attachments.
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;line-height:90%">
<u><span style="color:black;letter-spacing:-.3pt">IRS Circular 230 Disclosure</span></u><span style="color:black;letter-spacing:-.3pt">: As required by United States Treasury Regulations, you should be aware that this communication (including any attachment)
is not intended or written by the sender to be used, and cannot be used, by any recipient for the purpose of avoiding any penalties that may be imposed under United States federal tax laws.</span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</body>
</html>