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...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT