Contents

• Publication year: 2016

Contents

Message from the Chair....................................................................................................................2

Problems Regarding Recently Enacted Provisions Relating to the Portability of a Deceased Spouse's Unused (Unified Gift/Estate Tax) Exemption ("DSUE")
and Proposed Solutions to Those Problems......................................................................................3
By Richard S. Kinyon and Robin L. Klomparens

Proposal to Clarify Portion Rules That Determine When a Power Holder Other Than the Grantor is Treated as the Owner of Trust Income............................................................8
By Robert Denham

Simplified Return Filing and Tax Payments for Partnership and Limited Liability Company Conversions....................................................................................................................14
By Layton...