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08/06/03 Strangi Ill — the Tax Court thumps taxpayer in Texas FLP case 2003-14 07/23/03 7" Circuit upholds IRS win in Hack/: no annual exclusion for gifts of LLC interests 2003-13 07/01/03 New York’s “tax traps” regarding the estate tax, GST and non-residents 2003-12 06/16/03 More on JGTRRA, qualified dividends and the new tax rates 2003-11 06/06/03 JGTRRA: lower rates, qualified dividends, increased child tax credit; marriage penalty 2003-10 relief; increased AMT exemption; chart with phase-outs of the AMT exemption amounts 05/16/03 Jobs and growth bill; trust’s investment fees subject to 2% floor (Scott); tax 2003-09 apportionment (PNC Bank v. Roy); Michigan and the TPT credit (Lacks v. Michigan Department of Treasury) 05/02/03 Jobs and growth bill; flat tax proposals; tax apportionment (Kurailt) 2003-08 04/11/03 Budget update; estate tax pitfalls for non-resident aliens (Fung); “indirect skips” and 2003-07 the GST; QTIP election boo-boo (PLR 200314012); early CRUT termination and capital gain (PLR 200314021) 03/28/03 Budget news; contingent attorneys’ fees (Raymond) — and how AMT interacts with 2003-06 them 03/13/03 Budget and legislative update; marital deduction mess-up (Davis); limited education 2003-05 no defense against estate tax deficiency (Koester) 02/28/03 Taxpayer's SCIN works (Estate of Dulio Costanza); SCIN contrasted with private 2003-04 annuity; IRS loses on “joint-spousal GRATs” (Cook) 02/14/03 Details on Fiscal Year 2004 Budget, including various proposed savings accounts 2003-03 (lifetime, retirement and employer-sponsored); impact on 529 plans; a closer look at arguments in favor of tax-free dividend proposal 01/31/03 State of the Union address and tax-free dividend proposal; CBO’s deficit numbers; 2003-02 Sen. Daschle on the Democratic plan; /s all retirement plan income “effectively” tax- free? (KD 3761); “decoupling” in Nebraska and Kansas 01/16/03 President Bush’s job creation plan and tax proposals, including tax-free dividends; 2003-01 Sen

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