EFTA02653422

From: jeffrey E. <[email protected]> Sent: Monday, April 17, 2017 9:58 PM To: Thomas Turrin Note that the Form 709 instructions also indicate that eit=er a copy of the trust document or a brief summar= of the trust provisions should be attached to the 709 if there are any trust gifts reported. I haven=E2 t seen the IRS question the absence of this; but technically, the gift has not been "adequately disclosed" without this attachment, m=aning that the statute of limitations never begins to run on the return. =C2 please note The information containe= in this communication is confidential, may be attorney-client privileg=d, may constitute inside information, and is intended only for the u=e of the addressee. It is the property of JEE Unauthorized use, disc=osure or copying of this communication or any part thereof is strictly =rohibited and may be unlawful. If you have received this communicati=n in error, please notify us immediately by return e-mail or by e-mail =o jeevacation@g=ail.com <[email protected]> , and destroy this communication and all copies thereof, =ncluding all attachments. copyright -all rights reserved <My> --001allcllbface049d054d63e115-- conversation-id 47223 date-last-viewed 0 date-received 1492466269 flags 8590195713 gmail-label-ids 7 6 remote-id 705951 1 EFTA_R1_01897076 EFTA02653422