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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#0F4761">And I can’t get beyond “Purchasing for guest” which I am not doing.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#0F4761"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:8.0pt;font-family:"Georgia",serif;color:black;mso-ligatures:none">Linda B. Hirschson</span></b><span style="color:#0F4761;mso-ligatures:none"><br>
</span><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none">Shareholder</span><span style="color:#0F4761;mso-ligatures:none"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none">Greenberg Traurig, LLP</span><span style="color:#0F4761;mso-ligatures:none"><br>
</span><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none">One Vanderbilt Avenue | New York, NY 10017</span><span style="color:#0F4761;mso-ligatures:none"><br>
</span><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none">T +1 212.801.9342 | F +1 212.805.9342 | C +1 917.881.1194</span><span style="color:#0F4761;mso-ligatures:none"><br>
</span><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:#956E09;mso-ligatures:none"><a href="mailto:HirschsonL@gtlaw.com" title="Click to send email to Hirschson, Linda B. (Shld-NY-PWS)"><span style="color:#956E09">HirschsonL@gtlaw.com</span></a></span><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none">
| </span><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:#956E09;mso-ligatures:none"><a href="http://www.gtlaw.com"><span style="color:#956E09">www.gtlaw.com</span></a></span><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"> |
</span><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:#956E09;mso-ligatures:none"><a href="https://www.gtlaw.com/en/professionals/h/hirschson-linda-b"><span style="color:#956E09">View GT Biography</span></a></span><span style="color:#0F4761;mso-ligatures:none"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#0F4761;mso-ligatures:none"><img border="0" width="192" height="35" style="width:2.0in;height:.3645in" id="_x0000_i1025" src="cid:image001.png@01DBC011.642C6650" alt="Greenberg Traurig Logo"></span><span style="color:#0F4761;mso-ligatures:none"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none"> estgift-bounces@actec.org <estgift-bounces@actec.org>
<b>On Behalf Of </b>Wells, Bob<br>
<b>Sent:</b> Thursday, May 8, 2025 11:16 AM<br>
<b>To:</b> Jocelyn Moratzka <Jocelyn.Moratzka@actec.org>; EstGift@actec.org<br>
<b>Subject:</b> Re: [EstGift] Estate and Gift Tax Committee Virtual Meeting – Responding to Market Declines<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="color:#0E0E3F;mso-ligatures:none">*EXTERNAL TO GT*</span></b><span style="mso-ligatures:none"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">Still forbidden<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none">
<a href="mailto:estgift-bounces@actec.org">estgift-bounces@actec.org</a> <<a href="mailto:estgift-bounces@actec.org">estgift-bounces@actec.org</a>>
<b>On Behalf Of </b>Jocelyn Moratzka<br>
<b>Sent:</b> Thursday, May 8, 2025 10:56 AM<br>
<b>To:</b> Jocelyn Moratzka <<a href="mailto:Jocelyn.Moratzka@actec.org">Jocelyn.Moratzka@actec.org</a>>;
<a href="mailto:EstGift@actec.org">EstGift@actec.org</a><br>
<b>Subject:</b> Re: [EstGift] Estate and Gift Tax Committee Virtual Meeting – Responding to Market Declines<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p align="center" style="text-align:center;background:#004F6E"><b><span style="color:white">CAUTION - EXTERNAL EMAIL</span></b><o:p></o:p></p>
<p class="MsoNormal"><span style="mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal">Dear Estate and Gift Committee members,<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Please use the updated link below. Apologies for the error in the original email.<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal" style="margin-left:.3in"><span style="font-size:16.0pt"><a href="https://urldefense.com/v3/__https:/members.actec.org/events/event-details/?id=c5f3e98b-ce2a-f011-9d48-6045bd81deca__;!!DUT_TFPxUQ!GSaFdMhdTV0pQvXnui0xD3zPi2kHimavx8inMHqkDH0M78K08q-fFEe3GFfOikQZ8yXqgbPGcFB6hO304CA$">REGISTER</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:.3in">
<i><span style="font-size:10.0pt">Registration required. Upon registering for the meeting, a confirmation email will be sent from Zoom (<a href="mailto:no-reply@zoom.us">no-reply@zoom.us</a>). Add the virtual meeting and log-in credentials to your calendar
by downloading and saving the calendar file included in the email. Log-in credentials are tied to your account and should not be shared.
<b>Note that attendance at this virtual committee meeting will not satisfy the attendance requirement for committee members.</b></span></i><o:p></o:p></p>
<p class="MsoNormal">Sincerely,<o:p></o:p></p>
<p class="MsoNormal">Jocelyn<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<div>
<p class="MsoNormal"><span style="font-size:8.0pt;mso-ligatures:none">Jocelyn Moratzka, Committees and CLE Program Coordinator</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;mso-ligatures:none">The American College of Trust and Estate Counsel (ACTEC)</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;mso-ligatures:none">901 15<sup>th
</sup>St. NW, Suite 525, Washington, D.C. 20005</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;mso-ligatures:none">(202) 998-2236 |
<u><span style="color:blue"><a href="mailto:jocelyn.moratzka@actec.org"><span style="color:blue">jocelyn.moratzka@actec.org</span></a>
</span></u>| </span><span style="font-size:8.0pt;font-family:"Calibri",sans-serif;color:blue;mso-ligatures:none"><a href="https://urldefense.com/v3/__https:/www.actec.org/__;!!DUT_TFPxUQ!GSaFdMhdTV0pQvXnui0xD3zPi2kHimavx8inMHqkDH0M78K08q-fFEe3GFfOikQZ8yXqgbPGcFB6R0j4DWM$"><span style="color:blue">actec.org</span></a></span><o:p></o:p></p>
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<p class="MsoNormal"> <o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none">
<a href="mailto:estgift-bounces@actec.org">estgift-bounces@actec.org</a> <<a href="mailto:estgift-bounces@actec.org">estgift-bounces@actec.org</a>>
<b>On Behalf Of </b>Jocelyn Moratzka<br>
<b>Sent:</b> Thursday, May 8, 2025 10:36 AM<br>
<b>To:</b> <a href="mailto:EstGift@actec.org">EstGift@actec.org</a><br>
<b>Subject:</b> [EstGift] Estate and Gift Tax Committee Virtual Meeting – Responding to Market Declines</span><o:p></o:p></p>
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<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><i><span style="font-size:11.0pt">Sent on behalf of Kimberly E. Cohen, Chair, Estate and Gift Tax Committee</span></i><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Dear Estate and Gift Committee members,</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">The Estate and Gift Tax Committee will meet virtually for an interactive discussion on
<i>Responding to Market Declines: Unwinding GRATS and Other Ideas. </i>The presentation will be held
<b>Wednesday, May 21, from Noon to 1:00 PM Eastern Time</b>. </span><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-size:11.0pt">With recent wild volatility in the stock market and the possibility of the economy being in a recession, dealing with assets that have declined in value since their transfer to
a GRAT or irrevocable grantor trust may be very important to some clients. Discussion leaders will evaluate tools to deal with these scenarios and will set the table for an engaging discussion.</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:.3in"><span style="font-size:16.0pt"><a href="https://urldefense.com/v3/__https:/members.actec.org/administration/events/events/?action=edit&id=c5f3e98b-ce2a-f011-9d48-6045bd81deca&index=4__;!!DUT_TFPxUQ!GSaFdMhdTV0pQvXnui0xD3zPi2kHimavx8inMHqkDH0M78K08q-fFEe3GFfOikQZ8yXqgbPGcFB6-ZEzz1I$">REGISTER</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:10.0pt;margin-left:.3in">
<i><span style="font-size:10.0pt">Registration required. Upon registering for the meeting, a confirmation email will be sent from Zoom (<a href="mailto:no-reply@zoom.us">no-reply@zoom.us</a>). Add the virtual meeting and log-in credentials to your calendar
by downloading and saving the calendar file included in the email. Log-in credentials are tied to your account and should not be shared.
<b>Note that attendance at this virtual committee meeting will not satisfy the attendance requirement for committee members.</b></span></i><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">We hope you will be able to join us.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Best regards,</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Kim</span><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;mso-ligatures:none">Jocelyn Moratzka, Committees and CLE Program Coordinator</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;mso-ligatures:none">The American College of Trust and Estate Counsel (ACTEC)</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;mso-ligatures:none">901 15<sup>th
</sup>St. NW, Suite 525, Washington, D.C. 20005</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;mso-ligatures:none">(202) 998-2236 |
<u><span style="color:blue"><a href="mailto:jocelyn.moratzka@actec.org"><span style="color:blue">jocelyn.moratzka@actec.org</span></a>
</span></u>| </span><span style="font-size:8.0pt;font-family:"Calibri",sans-serif;color:blue;mso-ligatures:none"><a href="https://urldefense.com/v3/__https:/www.actec.org/__;!!DUT_TFPxUQ!GSaFdMhdTV0pQvXnui0xD3zPi2kHimavx8inMHqkDH0M78K08q-fFEe3GFfOikQZ8yXqgbPGcFB6R0j4DWM$"><span style="color:blue">actec.org</span></a></span><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">We are proud to be Mansfield Rule Certified!
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