Clarifications.
* In the May 2000 Tax Clinic item, "Crummey GST Tax Trap," p. 292, the second bullet in both columns 2 and 3 should read:
"If the trust does not terminate before the individual dies, the trust's assets will be includible in his gross estate."
* In the June 2000 Tax Clinic, the contributors for the item, "`Check-the-Box' Prop. Regs.--Extraordinary Transactions Could Cause Extraordinary Results" (TTA, June 2000, p. 392), should have read "FROM ARVIND VENIGALLA, MBA, MST, AND BRENDA ZENT, CPA, MST, WASHINGTON, DC."
* The July...
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