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American College of Trust and Estate Counsel
3415 S. Sepulveda Boulevard
Suite 330
Los Angeles, CA 90034
310-398-1888
310-572-7280 (fax)
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ACTEC Comments Concerning Expatriation Legislation
An Adobe PDF version of this document is available here.
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Daniel H. Markstein, III
Maynard, Cooper Gale, P.C.
1901 6th Avenue North
2400 AmSouth/Harbert Plaza
Birmingham, Alabama 35203-2602
Direct Dial: (205) 254-1043
E-mail: dmarkstein@maynardcooper.com |
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| December 7, 2007 |
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Honorable Max Baucus
Chairman
Committee on Finance
U.S. Senate
219 Dirksen Building
Washington, DC 20510
max_baucus@baucus.senate.gov | Honorable Charles Grassley
Ranking Member
Committee on Finance
U.S. Senate
219 Dirksen Building
Washington, DC 20510
chuck_grassley@grassley.senate.gov
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Honorable Charles B. Range1
Chairman
Committee on Ways and Means
U.S. House of Representatives
1102 Longworth House Office Building
Washington, DC 20515
rangel@mail.house.gov | Honorable Jim McCrery
Ranking Member
Committee on Ways and Means
U.S. House of Representatives
1102 Longworth House Office Building
Washington, DC 20515
jim.mccrery@mail.house.gov
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Re: Expatriation Legislation
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| Dear Chairman Baucus, Chairman Rangel, Senator Grassley, Representative McCrery: |
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I write you in my capacity as president of the American College of Trust and Estate
Counsel ("ACTEC"). ACTEC is a professional association of approximately 2,600 lawyers
hm bugtrout the United States. Fellows of the College are elected to membership by their
peers on the basis of professional reputation and ability in the fields of trusts and estates and on
the basis of having made substantial contributions to these fields through lecturing, writing,
teaching, and bar activities. ACTEC offers technical comments about the law and its effective
administration. It does not take positions on matters of tax policy.
On October 10,2007, comments on expatriation legislation proposals were submitted by
Ellen K. Harrison. She, Henry Christensen, III, Virginia F. Coleman, Robert C. Lawrence, III,
Carlyn S. McCaffrey, Gideon Rothschild, Anne J. O'Brien, and Beth D. Tractenberg, acting as
individuals, prepared those comments, although they are members of a subcommittee of
ACTEC's International Estate Planning Committee. At the time of that submission, the comments had not been submitted to or reviewed by the governing body of ACTEC. The
Executive Committee of the Board of Regents has now reviewed and approved those comments,
and I am authorized to advise you that ACTEC endorses those comments completely and adopts
them as its position in connection with the proposed legislation.
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Very truly yours ,
Daniel H. Markstein, III
President
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/pam
cc: John Buckley: john.buckley@mail.house.gov
Chris Javens: chris_javens@finance-rep.senate.gov
Kase Jubboori: kase.jubboori@mail.house.gov
Allen Littman: allen.littman@mail.house.gov
Joshua Odintz: joshua_odintz@finance-dem.senate.gov
ACTEC Executive Committee
Mrs. Gerry A. Vogt, ACTEC Executive Director
Ellen K. Harrison, Esq. |
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