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<p class="MsoNormal">I’m looking forward to welcoming you all to the Fall Meeting in Fort Worth, or actually, welcoming “<i>all y’all”</i> to Texas! Thanks to those have volunteered to help out. For those who haven’t stepped forward yet, ask yourself these
questions:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b>ARE YOU:<o:p></o:p></b></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo2"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Eager to share knowledge with others?<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo2"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Bored now that October 15<sup>th</sup> is past and there are no (or few) 709s to prepare or review?<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo2"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Anxious to learn something new?<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo2"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Unhappy that you’ve missed past opportunities to contribute to Committee’s programs?<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo2"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Wondering whether, having missed a lot of recent Committee meetings, your ongoing membership is in peril?<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo2"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Looking for an opportunity to demonstrate your organizational/note taking/speaking/comedic skills?<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo2"><![if !supportLists]><span style="font-family:Symbol"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>Questioning why you volunteered to serve on a sub-committee that hasn’t done anything yet?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Here is a chance to do something about it!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I still need <o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l1 level1 lfo4"><![if !supportLists]><span style="mso-list:Ignore">(1)<span style="font:7.0pt "Times New Roman"">
</span></span><![endif]>a volunteer to take minutes; <o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l1 level1 lfo4"><![if !supportLists]><span style="mso-list:Ignore">(2)<span style="font:7.0pt "Times New Roman"">
</span></span><![endif]>someone to take point on our open forum about using the Delaware Tax Trap to obtain basis in bypass trust assets (we have some great material!);
<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l1 level1 lfo4"><![if !supportLists]><span style="mso-list:Ignore">(3)<span style="font:7.0pt "Times New Roman"">
</span></span><![endif]>someone to backstop John Porter for a short discussion of
<i>Steinberg v. Comm'r</i>, 141 TC No. 8, regarding the valuation impact of a donee's promise to pay estate tax liability arising under IRC § 2035(b)'s "gross-up rule" (John hopes to attend, but may not be available unless the government shutdown keeps the
Chicago Tax Court closed); and<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l1 level1 lfo4"><![if !supportLists]><span style="mso-list:Ignore">(4)<span style="font:7.0pt "Times New Roman"">
</span></span><![endif]>someone to share some thoughts, if time permits, on <i>Huber</i>, the Washington Bankruptcy court case invalidating Alaska self-settled trust spendthrift protections<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Please let me know which of these projects suits you best.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks and see you next week!<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">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>
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<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>
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