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AALU Washington Reports

March 2002

Many Items On AALU Annual Meeting Agenda Likely To Receive April Congressional Attention 3/27/02

IRS Issues Final Intermediate Sanctions Regulations 3/27/02

Tax Shelters Continue To Receive Attention On The Hill And From The Treasury 3/22/02

General Estate and Gift Tax Developments: January 2002 3/22/02

Grandparents' Unused GST Exemption Is Allocated Automatically To Direct Skips Involving Life Insurance Trust 3/21/02

Mutual Life Insurance Company's Conversion to Stock corporation is Tax-Free Recapitalization 3/08/02

Taxpayer Gets Deduction for Premium on Life Insurance Contract Contributed to Charity Despite Retention of Legal Title 3/08/02

Senators Grassley and Kennedy (Among Others) Introduce Separate Enron-Driven Pension Reform Bills 3/07/02

Supreme Court Denies Review of Decision that "Retaltion Back" Doctrine Doesn't Apply to Noncharitable Gifts 3/07/02

Key Issues Hit Critical Mass at AALU Annual Meeting 3/06/02