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Deferrals and distractions in administrative guidance under the 2009-2010 Treasury-IRS Priority Guidance Plan are undoubtedly related to the current legislative quandary.

The imposition of a ten-year minimum term on GRATs takes a possible step toward enactment, promising to change, but not stop, the creative use of GRATs.

While Republican and Democratic leaders alike have wrestled with estate tax stability, the solution may be so easy it’s impossible.