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<p class="MsoNormal">All,<o:p></o:p></p>
<p class="MsoNormal">The IRS published proposed regulations under section 7520 for the valuation of annuities, interests for life or a term of years, and remainder or reversionary interests on May 5, 2022. They can be viewed here:
<a href="https://www.govinfo.gov/content/pkg/FR-2022-05-05/pdf/2022-02303.pdf">https://www.govinfo.gov/content/pkg/FR-2022-05-05/pdf/2022-02303.pdf</a> Comments are due on the proposed regulations by July 5, 2022.
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<p class="MsoNormal">We think it would be appropriate for ACTEC to comment on these proposed regulations. Larry Katzenstein has graciously volunteered to chair this effort. If you would like to join the group working on the ACTEC comments, please let me know.
This would be a great way to get involved in the Estate and Gift Committee’s work.<o:p></o:p></p>
<p class="MsoNormal">Best regards,<o:p></o:p></p>
<p class="MsoNormal">Beth<o:p></o:p></p>
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<p class="MsoNormal" style="line-height:16.8pt"><b><span style="font-size:14.0pt;font-family:sourcesans;color:#231F20"><a href="https://www.caplindrysdale.com/professionals-bkaufman"><span style="color:#252D4D;text-decoration:none">Beth Shapiro Kaufman</span></a><o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height:15.0pt"><span style="font-family:sourcesans;color:#231F20">Member<o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:15.0pt"><span style="font-family:sourcesans;color:#231F20"><a href="tel:(202)%20862-5062"><span style="color:#231F20;text-decoration:none">t. 202.862.5062</span></a></span><span style="font-family:sourcesans;color:#C9C9C9"> | </span><span style="font-family:sourcesans;color:#231F20"><a href="mailto:bkaufman@capdale.com"><span style="color:#231F20;text-decoration:none">bkaufman@capdale.com</span></a><u><o:p></o:p></u></span></p>
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<p class="MsoNormal"><span style="color:#231F20"><img border="0" width="166" height="11" style="width:1.725in;height:.1166in" id="Picture_x0020_9" src="cid:image009.png@01D8662C.A82A0570" alt="Caplin & Drysdale"><o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-line-height-alt:9.0pt"><span style="font-size:10.0pt;font-family:sourcesans;color:#231F20"><a href="https://www.caplindrysdale.com/"><span style="color:#44AFB6;text-decoration:none">www.caplindrysdale.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:20.0pt"><span style="font-size:10.0pt;font-family:sourcesans;color:#231F20"><a href="https://www.caplindrysdale.com/contact-Washington-DC"><span style="color:#231F20;text-decoration:none">Washington, D.C.</span></a> </span><span style="font-size:10.0pt;font-family:sourcesans;color:#C9C9C9">|</span><span style="font-size:10.0pt;font-family:sourcesans;color:#231F20"> <a href="https://www.caplindrysdale.com/New%20York"><span style="color:#231F20;text-decoration:none">New
York</span></a><o:p></o:p></span></p>
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<p class="MsoNormal"><a href="https://www.caplindrysdale.com/professionals-bkaufman"><span style="color:#32808B;text-decoration:none"><img border="0" width="13" height="16" style="width:.1333in;height:.1666in" id="Picture_x0020_10" src="cid:image010.png@01D8662C.A82A0570"></span></a><o:p></o:p></p>
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<p class="MsoNormal"><a href="https://www.caplindrysdale.com/vcard-bkaufman.vcf"><span style="color:#32808B;text-decoration:none"><img border="0" width="15" height="16" style="width:.1583in;height:.1666in" id="Picture_x0020_11" src="cid:image011.png@01D8662C.A82A0570"></span></a><o:p></o:p></p>
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<p class="MsoNormal"><a href="http://www.linkedin.com/pub/beth-kaufman/32/143/245"><span style="color:#32808B;text-decoration:none"><img border="0" width="12" height="16" style="width:.125in;height:.1666in" id="Picture_x0020_12" src="cid:image012.png@01D8662C.A82A0570"></span></a><o:p></o:p></p>
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