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<p class="MsoNormal">Hi Jocelyn,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thank you, that worked!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">Best regards,<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Charlie<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Charles Ian Nash, Esquire<br>
Nash & Kromash, LLP<br>
440 South Babcock Street<br>
Melbourne, Florida 32901<br>
voice 321.984.2440<br>
fax 321.984.1040<br>
email: <a href="mailto:Charlie@n-klaw.com"><span style="color:blue">Charlie@n-klaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Florida Bar Board Certified Wills, Trusts and Estates Attorney<br>
Fellow and Past Regent of The American College of Trust and Estate Counsel<o:p></o:p></p>
<p class="MsoNormal">Fellow of the American College of Tax Counsel<o:p></o:p></p>
<p class="MsoNormal">LL.M. (Taxation) University of Florida Graduate Tax Program - 1980<br>
<br>
Visit our firm's website at <a href="http://www.n-klaw.com/" target="_blank"><span style="color:blue">www.n-klaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black">This e-mail contains legally privileged and confidential information intended only for the individual or entity named within the message. If the reader of this message is not the intended recipient, or the agent
responsible to deliver it to the intended recipient, you are hereby notified that any review, dissemination, distribution or copying of this communication is prohibited. If this communication was received in error, please notify us by reply e-mail and delete
the original message.<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"><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"> Jocelyn Moratzka <Jocelyn.Moratzka@actec.org>
<br>
<b>Sent:</b> Tuesday, May 13, 2025 1:10 PM<br>
<b>To:</b> Charlie Nash <charlie@n-klaw.com>; EstGift@actec.org<br>
<b>Subject:</b> RE: Estate and Gift Tax Committee Virtual Meeting – Responding to Market Declines<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">This is the correct link. You must be logged in to your ACTEC account to register.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><a href="https://link.edgepilot.com/s/41d66061/ruC1LSAQw0aWmwfH1usCGw?u=https://members.actec.org/events/event-details/?id=c5f3e98b-ce2a-f011-9d48-6045bd81deca">https://link.edgepilot.com/s/41d66061/ruC1LSAQw0aWmwfH1usCGw?u=https://members.actec.org/events/event-details/?id=c5f3e98b-ce2a-f011-9d48-6045bd81deca</a><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<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://link.edgepilot.com/s/0da82510/SmjlGhWpV0SCMw1BFK26UA?u=https://www.actec.org/"><span style="color:blue">actec.org</span></a></span><span style="mso-ligatures:none"><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<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"> Charlie Nash <<a href="mailto:charlie@n-klaw.com">charlie@n-klaw.com</a>>
<br>
<b>Sent:</b> Tuesday, May 13, 2025 1:05 PM<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: Estate and Gift Tax Committee Virtual Meeting – Responding to Market Declines<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Hi Jocelyn,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">It still comes up forbidden.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">Best regards,<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Charlie<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Charles Ian Nash, Esquire<br>
Nash & Kromash, LLP<br>
440 South Babcock Street<br>
Melbourne, Florida 32901<br>
voice 321.984.2440<br>
fax 321.984.1040<br>
email: <a href="mailto:Charlie@n-klaw.com"><span style="color:blue">Charlie@n-klaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Florida Bar Board Certified Wills, Trusts and Estates Attorney<br>
Fellow and Past Regent of The American College of Trust and Estate Counsel<o:p></o:p></p>
<p class="MsoNormal">Fellow of the American College of Tax Counsel<o:p></o:p></p>
<p class="MsoNormal">LL.M. (Taxation) University of Florida Graduate Tax Program - 1980<br>
<br>
Visit our firm's website at <a href="https://link.edgepilot.com/s/d296034d/g5or3YH7B0Cyc8PTs3ASEw?u=http://www.n-klaw.com/" target="_blank">
<span style="color:blue">https://link.edgepilot.com/s/d296034d/g5or3YH7B0Cyc8PTs3ASEw?u=http://www.n-klaw.com/</span></a><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black">This e-mail contains legally privileged and confidential information intended only for the individual or entity named within the message. If the reader of this message is not the intended recipient, or the agent
responsible to deliver it to the intended recipient, you are hereby notified that any review, dissemination, distribution or copying of this communication is prohibited. If this communication was received in error, please notify us by reply e-mail and delete
the original message.<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<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>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></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://link.edgepilot.com/s/fcb27792/ymS8ihmHpU6OJy4Kz9H3vw?u=https://members.actec.org/events/event-details/?id=c5f3e98b-ce2a-f011-9d48-6045bd81deca">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<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://link.edgepilot.com/s/5b563a6c/0elEDWs1MUWylHFwRpVp3w?u=https://www.actec.org/"><span style="color:blue">actec.org</span></a></span><span style="mso-ligatures:none"><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<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<o:p></o:p></span></p>
</div>
</div>
<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://link.edgepilot.com/s/25353891/ntEr_LLBPUSlsiu3uZa5HQ?u=https://members.actec.org/administration/events/events/?action=edit%26id=c5f3e98b-ce2a-f011-9d48-6045bd81deca%26index=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://link.edgepilot.com/s/5b563a6c/0elEDWs1MUWylHFwRpVp3w?u=https://www.actec.org/"><span style="color:blue">actec.org</span></a></span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="mso-ligatures:none"><br>
<br>
Links contained in this email have been replaced. If you click on a link in the email above, the link will be analyzed for known threats. If a known threat is found, you will not be able to proceed to the destination. If suspicious content is detected, you
will see a warning.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none"><br>
<br>
Links contained in this email have been replaced. If you click on a link in the email above, the link will be analyzed for known threats. If a known threat is found, you will not be able to proceed to the destination. If suspicious content is detected, you
will see a warning.<o:p></o:p></span></p>
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