American Bar Association

ABA Section of Real Property, Trust & Estate Law



This group concentrates on the three federal transfer taxes (estate, gift, and generation-skipping), on the income taxation of trusts, estates, grantors, and beneficiaries, and on tax litigation and controversy. Because these areas of focus comprise the federal tax universe in which most estate planning instruments operate, this group seeks to assist trust and estate attorneys in their constant endeavor to improve their knowledge of these taxes, to stay abreast of ways in which they are changing, to play a role in the development of these tax systems, and to explain how planning can impact later tax disputes. Group members work to improve the transfer tax system by preparing and submitting comments on proposed legislation and proposed regulations, and by suggesting legislative solutions to technical problems.

Message from the Group Chair

Welcome to the Income and Transfer Tax Planning Group. Stephanie Loomis-Price is the Group Chair, and Richard Franklin and Lester Law are the Group Vice-Chairs. The Group has five substantive committees: Estate & Gift Tax; Generation Skipping Transfers; Individual and Fiduciary Income Tax; International Tax Planning; and Tax Litigation and Controversy. The Group and its substantive committees are always in need of volunteers - for submitting comments to Treasury, for speaking, for writing, and for suggesting topics and programs for upcoming CLE and eCLE. Please feel free to contact the Group Chair ( or one of the Vice-Chairs ( or with any questions about how the Group works, how you can become involved in a Group project, or how to join a substantive committee. You may also contact one of the committee chairs or vice-chairs directly. If you have documents or links that you would like the Group to consider posting on its website, please contact Ryan Walsh ( We look forward to working with you!

Group Calls

Please join our periodic toll-free calls to discuss current developments, practical advice regarding how members handle issues that arise in this area, and issues of special interest. Reminders, including discussion topics and dial-in information, are sent to Group members and members of its committees a few days before each call. Please sign up as either a member of the Group or as a member of one of the committees to receive confirmation of the time and call-in instructions.

Although one of our five Committees "hosts" each call, we anticipate that each call this year will begin with a national speaker providing insights for 20 minutes, with Committee members then covering timely topics of interest to all Group practice areas and all of the Committees. The calls are designed to be interactive so members can participate with questions, comments or insights.

So please mark your calendar! Our calls for the year are scheduled for the third Thursdays of every other month (more or less):

November 20
January 22 (moved to 4th Thursday to avoid Heckerling)
March 19
May 21
July 16

Details for our next Group Conference Call:

November 20, 2014
12:00 p.m.–1:00 p.m. CT/1:00 p.m.–2:00 p.m. ET
Call-in number: TBA
Participant Passcode: TBA

Click here visit the Group & Committee Audio Archive to listen to past group conference calls.

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Loomis-Price, Stephanie

Council Representative:

Kwon, Julie


Franklin, Richard
Law, Lester

Committee Roster  

Committees In This Group  (click [+] for listing)

 Sub Committees

Meetings and Events

Group Events

    New IRS Offshore Voluntary Disclosure Program and Related Procedures: Compliance Options for Foreign Assets in a Transparent World


    On June 18, 2014, the IRS announced substantial changes to its Offshore Voluntary Disclosure Program (OVDP). Taxpayers who have failed to report interests in foreign assets now have three different paths available to them to come into compliance: OVDP, streamlined filing, and delinquent FBAR/information ...

    Build-to-Suit Leases: A Construction Contract and


    The panel will discuss the construction contract component included in a build-to-suit lease. The panel will also address the parties respective interests, risks and concerns as well as their roles and responsibilities during the construction process. The panel aims to provide practical approaches to ...

    Estate Planning for Farmers & Ranchers


    JOIN THE SECTION & SAVE!ABA Members join RPTE for $70 to save $55 on this and future RPTE teleconferences, sign up at Register online. Find upcoming programming here . You may also email, or call 312-988-5260. Visit to update your preferences to receive ...

Government Submissions

Papers, Essays, and Other Resources

Recent Cases and Rulings

Helpful Links

List Serv

In order to send a message to the listserve, send the message as an email to the address below. You must be a member of the Committee to use the listserve.

In order to access the listserve archive, please click here. Please note that you will need to create a new password, separate from your regular ABA password, in order to use this archive.


Modified by Adam Bielawski on September 17, 2014

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