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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">To: Members of the Estate & Gift Tax and Business Planning Committees<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Cc: All Fellows Registered for the Charleston Meeting<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From: Turney Berry and Ann Burns<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Dear Friends,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">We are excited to be with everyone in Charleston and with what we expect to be a capacity crowd at our combined committee meetings on Saturday and Sunday. As you can see from
the Agendas we have posted, our lineup of great speakers have a lot to cover and we know that you will want to review the materials posted in advance in order to get the most out of the meetings. Although our time is budgeted more tightly than is usual for
our committees, please do remember that these are committee meetings, not formal CLE, so we hope there can be questions and discussion. We know that we will leave with questions, and wanting more discussion, but do not despair: the Annual Meeting in Scottsdale
will be just around the corner!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Because our schedule is tighter, we thought we might try something unusual: if you have particular questions about section 2704, or a general fact pattern that you would like
to see dealt with, please email us at <span style="color:#1F3864"><a href="mailto:tberry@wyattfirm.com"><span style="color:#1F3864">tberry@wyattfirm.com</span></a></span> and
<span style="color:#1F3864"><a href="mailto:ann.burns@gpmlaw.com"><span style="color:#1F3864">ann.burns@gpmlaw.com</span></a></span>. We will try to organize the questions in advance and generalize them into a form that our speakers can deal with during their
presentations. Naturally, we apologize in advance for not getting the answer to your specific question but we are hopeful this might help both the speakers and the audience. We have all learned an enormous amount from the listserv discussion since August 2
because questions are the best way to stimulate our thinking.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Materials for the meetings have been posted to the ACTEC website and can be accessed here:<o:p></o:p></span></p>
<p class="MsoNormal"><a href="http://www.actec.org/assets/1/6/Business_Planning___Estate_and_Gift_F16_Materials.pdf">http://www.actec.org/assets/1/6/Business_Planning___Estate_and_Gift_F16_Materials.pdf</a><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Safe travels to Charleston and we look forward to seeing you soon.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Cordially,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Ann and Turney<o:p></o:p></span></p>
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