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<p class="MsoNormal">The IRS issued proposed regulations under section 2053 on Saturday. Full text of the preamble and proposed regulations is here:
<a href="https://www.govinfo.gov/content/pkg/FR-2022-06-28/pdf/2022-13706.pdf%20">
https://www.govinfo.gov/content/pkg/FR-2022-06-28/pdf/2022-13706.pdf </a> <o:p></o:p></p>
<p class="MsoNormal">Cathy Hughes gave us an overview of the proposed regulations at the committee meeting in Banff. Among other things, the proposed regulations effectively get rid of Graegin loans.
<o:p></o:p></p>
<p class="MsoNormal">I think ACTEC will want to comment on the proposed regulations. Several people have already volunteered to work on comments, but it would be helpful to have a few additional volunteers. If you are interested, please drop me an email.
<o:p></o:p></p>
<p class="MsoNormal">If you know of Fellows who are not on Estate & Gift who might be interested in helping out, feel free to forward them this email.
<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:"Source Sans Pro",sans-serif;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:"Source Sans Pro",sans-serif;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:"Source Sans Pro",sans-serif;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:"Source Sans Pro",sans-serif;color:#C9C9C9"> | </span><span style="font-family:"Source Sans Pro",sans-serif;color:#231F20"><a href="mailto:bkaufman@capdale.com"><span style="color:#231F20;text-decoration:none">bkaufman@capdale.com</span></a><o:p></o:p></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_1" src="cid:image001.png@01D88B51.60E100C0" 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:"Source Sans Pro",sans-serif;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:"Source Sans Pro",sans-serif;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:"Source Sans Pro",sans-serif;color:#C9C9C9">|</span><span style="font-size:10.0pt;font-family:"Source Sans Pro",sans-serif;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_2" src="cid:image002.png@01D88B51.60E100C0"></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_4" src="cid:image004.png@01D88B51.60E100C0"></span></a><o:p></o:p></p>
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