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<p class="MsoNormal"><span style="color:#1F497D">Dear ACTEC Estate and Gift Tax Committee Members,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Attached is a draft letter regarding 9100 relief for allocating GST exemption where the gift tax return has an election out of the automatic rule. This draft letter has been prepared by our subcommittee, led
by Carol Harrington. Please let Carol know if you have any comments or suggestions.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Susan Bart<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:black">Susan T. Bart</span></b><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;color:#1F497D">Partner<br>
Pronouns: She/Her/Hers<br>
<a href="mailto:sbart@schiffhardin.com"><span style="color:black;text-decoration:none">sbart@schiffhardin.com</span></a>
<br>
d +1.312.258.5557 | f +1.312.258.5600 <br>
<br>
<a href="http://www.schiffhardin.com/"><span style="font-size:11.0pt;color:black;text-decoration:none">Schiff Hardin LLP
</span></a><br>
233 South Wacker Drive | Suite 7100 | Chicago, IL 60606 <br>
<a href="http://schiffhardin.com"><span style="color:black;text-decoration:none">schiffhardin.com</span></a> |
<a href="https://www.schiffhardin.com/Utilities/vCard.ashx?NodeGuid=e98a8bea-c738-442b-8662-86f45b6e91da">
<span style="color:black;text-decoration:none">v-card</span></a> | <a href="https://www.schiffhardin.com/professionals/attorneys/a-c/bart-susan-t">
<span style="color:black;text-decoration:none">view bio</span></a> </span><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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