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<p class="MsoNormal"><span style="font-size:14.0pt">Dear Committee Members, <o:p>
</o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">We are just a month away from the Fall Meeting in Chicago and this email has a few requests for help and a few reminders.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">Starting with the <span style="color:red">
requests for help</span>:<o:p></o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level1 lfo1"><span style="font-size:14.0pt">We need a
<span style="color:red">secretary</span> for the meeting. Is that you? Please volunteer if you can, it is not a difficult job.<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level1 lfo1"><span style="font-size:14.0pt">I have planned a discussion of the
<span style="color:red">Loper Bright </span>decision, and I really need two volunteers to help lead the discussion (along with Chicago lawyer Jenny Johnson, who I have invited as a special guest). We are in need of one or two people to explain the nuts and
bolts of Loper Bright, what the overruling of <span style="color:red">Chevron</span> means, and what it means for the standard of review that will be applied in tax cases going forward. Are you a closet constitutional scholar? Have you thought about these
issues? Please volunteer to help lead this discussion. You don’t have to prepare any materials, there are plenty of materials already out there. Also, feel free to send me an anonymous tip about the Fellow you think would be perfect to help out here (committee
membership not required). I promise not to rat you out!<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level1 lfo1"><span style="font-size:14.0pt">Our other Supreme Court decision is the
<span style="color:red">Moore</span> case. We will be discussing how that decision would impact any wealth tax proposals. If you have views on that question, please volunteer to help lead the discussion.
<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level1 lfo1"><span style="font-size:14.0pt">I have also scheduled a short discussion of
<span style="color:red">net gifts</span>. Where are net gifts useful in this day and age? If you are a net gift afficionado, please volunteer to lead this discussion.<o:p></o:p></span></li></ul>
<p class="MsoNormal"><span style="font-size:14.0pt">And the <span style="color:#4E95D9;mso-style-textfill-fill-color:#4E95D9;mso-style-textfill-fill-alpha:100.0%">
reminders</span>:<o:p></o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo2"><span style="font-size:14.0pt">As part of the Loper Bright discussion, we’re going to ask
<span style="color:#4E95D9;mso-style-textfill-fill-color:#4E95D9;mso-style-textfill-fill-alpha:100.0%">
which estate and gift regulations you think are open to challenge</span>. Please think about that and bring your thoughts to Chicago.<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo2"><span style="font-size:14.0pt">And remember that the Tax Policy Study Committee (which has the
<i>el primo</i> meeting time of <span style="color:#4E95D9;mso-style-textfill-fill-color:#4E95D9;mso-style-textfill-fill-alpha:100.0%">
2:45 to 5:15 on Saturday </span>afternoon) will feature <span style="color:#4E95D9;mso-style-textfill-fill-color:#4E95D9;mso-style-textfill-fill-alpha:100.0%">
special invited guest Lisa Piehl</span>, who administers the estate and gift taxes for the IRS. I’ve heard Lisa speak at numerous AICPA meetings and she really knows the ins and outs of how everything practical works. Plus she is retiring at the end of this
year, so you will never have another opportunity to get her views on these issues. Diane Thompson and Phil Lindquist are collecting questions for Lisa in advance, so email them if you have any questions to add to the pool. And come to the Saturday 2:45 meeting
to hear her answers!<o:p></o:p></span></li></ul>
<p class="MsoNormal"><span style="font-size:14.0pt">See you in a month!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">Best regards,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">Beth<o:p></o:p></span></p>
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<td style="font-family:Arial;">Beth Shapiro Kaufman<span style="font-family:remialcxesans;font-size:1px;color:#FFFFFF;line-height:1px;"><span style="font-family:'template-E6q0-dVGEey2VgANOhMDEQ';"></span><span style="font-family:'zone-1';"></span><span style="font-family:'zones-AQ';"></span></span> </td>
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