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<p class="MsoNormal">I was unable to register. I received a message that I was forbidden.<o:p></o:p></p>
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<p class="MsoNormal" style="line-height:11.25pt"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none">CARLYN MCCAFFREY</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none">
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</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none">Partner</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none">
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<p class="MsoNormal" style="line-height:11.25pt"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#00A68E;mso-ligatures:none">McDermott Will</span></b><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#00A68E;mso-ligatures:none">
</span></b><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#00A68E;mso-ligatures:none">&</span></b><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#00A68E;mso-ligatures:none">
</span></b><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#00A68E;mso-ligatures:none">Emery LLP</span></b><span style="mso-ligatures:none"> </span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none">One
Vanderbilt Avenue, New York, NY 10017-3852</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:11.25pt"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#00A68E;mso-ligatures:none">Tel</span></b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"> +1 212 547 5324 </span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:white;mso-ligatures:none">
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</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"> </span><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#00A68E;mso-ligatures:none">Mobile</span></b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"> +1 646 416 1060 </span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:white;mso-ligatures:none">
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</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"> </span><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#00A68E;mso-ligatures:none">Email</span></b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"> </span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"><a href="mailto:cmccaffrey@mwe.com"><span style="color:black;text-decoration:none">cmccaffrey@mwe.com</span></a></span><span style="mso-ligatures:none"><o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:11.25pt"><b><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"><a href="https://www.mwe.com/people/mccaffrey-carlyn-s/"><span style="color:black;text-decoration:none">Biography</span></a></span></b><b><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"> </span></b><b><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#00A68E;mso-ligatures:none">|</span></b><b><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"> </span></b><b><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"><a href="http://www.mwe.com/"><span style="color:black;text-decoration:none">Website</span></a></span></b><b><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"> </span></b><b><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#00A68E;mso-ligatures:none">|</span></b><b><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"> </span></b><b><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"><a href="https://dynasend.com/signatures/vcard/cmccaffrey-at-mwe.com.vcf"><span style="color:black;text-decoration:none">vCard</span></a></span></b><b><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"> </span></b><b><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#00A68E;mso-ligatures:none">|</span></b><b><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"> </span></b><b><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"><a href="http://www.linkedin.com/company/mcdermott-will-&-emery"><span style="color:black;text-decoration:none">LinkedIn</span></a></span></b><span style="mso-ligatures:none"><o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:11.25pt"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none">Ellen Schwartzman, Assistant to Carlyn McCaffrey</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"><br>
</span><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none">Tel</span></b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"> 212-547-5437 </span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:white;mso-ligatures:none">
</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:white;mso-ligatures:none">|</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:white;mso-ligatures:none">
</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"> <b>Email</b> </span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;mso-ligatures:none"><a href="mailto:eschwartzman@mwe.com"><span style="color:black;text-decoration:none">eschwartzman@mwe.com</span></a></span><span style="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>Jocelyn Moratzka<br>
<b>Sent:</b> Thursday, May 8, 2025 10:36 AM<br>
<b>To:</b> EstGift@actec.org<br>
<b>Subject:</b> [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"><b><span style="font-family:"Calibri",sans-serif;color:black;background:chartreuse;mso-ligatures:none">[ External Email ]</span></b><span style="font-family:"Arial",sans-serif;mso-ligatures:none"> </span><span style="mso-ligatures:none">
<o:p></o:p></span></p>
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<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://members.actec.org/administration/events/events/?action=edit&id=c5f3e98b-ce2a-f011-9d48-6045bd81deca&index=4">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<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;mso-ligatures:none">The American College of Trust and Estate Counsel (ACTEC)</span><span style="mso-ligatures:none"><o:p></o:p></span></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><span style="mso-ligatures:none"><o:p></o:p></span></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://www.actec.org/"><span style="color:blue">actec.org</span></a></span><span style="mso-ligatures:none"><o:p></o:p></span></p>
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