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<p class="MsoNormal">Thank you for your leadership and toil, David. The entire subcommittee has been a joy to work with.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I’m copying the Business Planning Committee and Estate & Gift Tax Committee.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">As Congress contemplates ways to tax wealth, we hope it keeps in mind liquidity needs and the relief contemplated by our report, whether it is estate tax or some other form of tax.<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Steve</span><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#002060">
</span><span style="font-size:10.0pt;color:#002060"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">======================</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">
</span><span style="font-size:10.0pt;color:#1F497D"><br>
<br>
</span><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#780000">Steven B. Gorin<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:8.5pt;font-family:"Arial",sans-serif">(he/him/his)</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><br>
</span><a href="mailto:sgorin@thompsoncoburn.com"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">sgorin@thompsoncoburn.com</span></a><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><br>
Phone: 314.552.6151 (good for longer voice mails during pandemic)<br>
Fax: 314.552.7151</span><span style="font-size:10.0pt;color:#002060"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Mobile: 314.602.6151 (primary number during pandemic)<o:p></o:p></span></p>
<p class="MsoNormal"><a href="https://www.actec.org/directory/profile/Gorin-Steven/5ba22dbd-b79e-484b-ab45-8a4ead92af92/"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Fellow, The American College of Trust and Estate Counsel (ACTEC)</span></a><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p></o:p></span></p>
<p class="MsoNormal"><a href="https://www.thompsoncoburn.com/insights/blogs/business-succession-solutions/about"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0F243E">https://www.thompsoncoburn.com/insights/blogs/business-succession-solutions/about</span></a><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><br>
</span><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#780000">Thompson Coburn LLP</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">
<br>
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">505 N. 7<sup>th</sup> St.</span><span style="font-size:10.0pt;color:#002060"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">One US Bank Plaza<br>
St. Louis, Missouri 63101<br>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><b>From:</b> David Sloan <dsloan@sloanlawslc.com> <br>
<b>Sent:</b> Monday, May 17, 2021 9:24 PM<br>
<b>To:</b> Beth Kaufman <bkaufman@capdale.com> <bkaufman@capdale.com>; Gorin, Steven B. <SGORIN@thompsoncoburn.com>; robin@wkblaw.com <'robin@wkblaw.com'>; Bart Schenone <bschenone@tcklawfirm.com>; 'HirschsonL@gtlaw.com' <HirschsonL@gtlaw.com>; 'Kinyon, Richard
S.' <RKinyon@sflaw.com>; dthompson@PenderCoward.com<br>
<b>Subject:</b> FW: Submitted Report re: proposed Sections 6166 and 6166A<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Arial",sans-serif;color:black">Dear Subcommittee: As this email will show, this is a day we’ve all been waiting for. Our Report has been submitted to Congress!
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Arial",sans-serif;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Arial",sans-serif;color:black">It has been a real privilege to work with each of you and to learn from all of you. Each person on this subcommittee has unique training and background that has contributed
so much to a final product that I think we can all be proud of. Thanks again for the crucial role that everyone has played in making this possible.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Arial",sans-serif;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Arial",sans-serif;color:black">As Beth said, I look forward to working with all of you on our next project! Best wishes. David<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#005E92;letter-spacing:.6pt"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#005E92;letter-spacing:.6pt">David E. Sloan<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:Times;color:#7B7D6A;letter-spacing:.1pt">Sloan & Sloan, a division of
</span><span style="font-size:10.5pt;font-family:"Times New Roman",serif;color:#101820">Fabian</span><span style="font-size:10.5pt;color:#0091DA">VanCott</span><span style="font-size:10.5pt;font-family:Times;color:#7B7D6A;letter-spacing:.1pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:Times;color:#7B7D6A;letter-spacing:.1pt">Direct: 801.237.0423; Main: 801.531.8900; Fax: 801.596.2814</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#7B7D6A;letter-spacing:.1pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:Times;color:#7B7D6A;letter-spacing:.1pt">215 South State Street, Suite 1200<br>
Salt Lake City, Utah 84111<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:Times;color:#0070C0"><a href="http://www.fabianvancott.com"><span style="color:#0070C0">www.fabianvancott.com</span></a></span><span style="font-size:10.0pt;font-family:Times;color:#0091DA"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><img border="0" width="250" height="58" style="width:2.6041in;height:.6041in" id="Picture_x0020_2" src="cid:image001.png@01D74B5A.869F36C0"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Arial",sans-serif;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> Deborah O. McKinnon <<a href="mailto:domckinnon@actec.org">domckinnon@actec.org</a>>
<br>
<b>Sent:</b> Monday, May 17, 2021 3:50 PM<br>
<b>To:</b> ACTEC EC <<a href="mailto:ec@actec.org">ec@actec.org</a>><br>
<b>Cc:</b> David Sloan <<a href="mailto:dsloan@sloanlawslc.com">dsloan@sloanlawslc.com</a>>;
<a href="mailto:bkaufman@capdale.com">bkaufman@capdale.com</a>; <a href="mailto:dkozusko@kozlaw.com">
dkozusko@kozlaw.com</a>; Sanderson, William I. <<a href="mailto:wsanderson@mcguirewoods.com">wsanderson@mcguirewoods.com</a>>; Pam Goldsmith <<a href="mailto:pam.goldsmith@actec.org">pam.goldsmith@actec.org</a>><br>
<b>Subject:</b> Submitted Report re: proposed Sections 6166 and 6166A<o:p></o:p></p>
</div>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Good day!<o:p></o:p></p>
<p class="MsoNormal">Today ACTEC submitted the attached PDF report. As previously noted, the report is the culmination of years of work by the Tax Policy Study Committee led by David Sloan and Beth Kaufman. Don Kozusko, Chair of WAC, and Bill Sanderson
( reviewer from WAC) both worked with David and Beth to finalize. Thanks to all for this excellent work product and submission representing the College.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Regards, <o:p></o:p></p>
<p class="MsoNormal">Deb<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Deborah O. McKinnon, Executive Director<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt">The American College of Trust and Estate Counsel (ACTEC)<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt">901 15<sup>th </sup>St. NW, Suite 525, Washington, DC 20005<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt">Office: 202-684-8455<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt">Mobile: 703-850-7072<o:p></o:p></span></p>
<p class="MsoNormal"><a href="mailto:domckinnon@actec.org"><span style="font-size:10.0pt;color:blue">domckinnon@actec.org</span></a><span style="font-size:10.0pt"> |
</span><a href="http://actec.org"><span style="font-size:10.0pt;color:blue">actec.org</span></a><span style="font-size:10.0pt;font-family:"Century Gothic",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal">Pronouns: She/Her/Hers<o:p></o:p></p>
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