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 taxes 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 Chair

Welcome to the Income and Transfer Tax Planning Group. Leigh-Alexandra Basha is the Group Chair and Carol A. Cantrell and Stephanie Loomis-Price 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. We appreciate your participation in the Group and look forward to working with you. The Group and its substantive committees are always in need of volunteers - for submitting comments to Treasury, for speaking, and for writing. 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 (

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 with the discussion topics and dial-in information are sent to members of the Income and Transfer Tax Planning Group and its committees (Estate and Gift Tax, Generation Skipping Transfers, Individual and Fiduciary Income Tax, International Tax Planning and Tax Litigation and Controversy) a few days before the call. Please signup 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.

Next Group Conference Call:

Our Group Conference Call on July21, 2014 will be hosted by the Generation Skipping Transfers Committee.

12:00 p.m.–1:00 p.m. CDT/1:00 p.m.–2:00 p.m. EDT
Call-in number: 866-646-6488
Participant Passcode: 53807002591

Our call will focus on practical updates from three Section fellows. Elizabeth Glassgow, an associate at Venable LLP, will review the estate tax inclusion period rules, particularly relating to the allocation of GST exemption. Eric Hooper, an associate at Moore, Clarke, DuVall & Rodgers, P.C., will high light certain recent developments. Laura Lattman, a solo practice trust and estate litigator, will discuss what happens when a fiduciary dies during or prior to litigation commenced against him or her.

Upcoming Calls:


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

    Resources for Individuals with Special Needs for their Families


    Participants will develop an understanding of the unique needs, issues and concerns of families that have a member with special needs, including: · The defining characteristics of intellectual and developmental disabilities;· The prevalence of cognitive disabilities and most common diagnoses;· ...

    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 ...

    October Session


    The event will be held on 10/14/2014. The format is Web. The event sponsor(s) are Section of Real Property, Trust and Estate Law. The event has 1.50 CLE Credits .

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 June 25, 2014

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