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TAX UPDATE

From David Handler, in the Chicago office of Kirkland & Ellis LLP, we have this update, including his report on the Revenue Ruling that has the estate-planning world buzzing 2004-64: Grantor trusts do not cause taxable gifts and discretionary income tax reimbursements will not cause estate inclusion. In Revenue Ruling 2004-64, issued July 6, the Internal Revenue Service held that when a grantor of

From David Handler, in the Chicago office of Kirkland & Ellis LLP, we have this update, including his report on the Revenue Ruling that has the estate-planning world buzzing — 2004-64:

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