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Nov 1, 2008 12:00 PM
Letter to the Editor
To the Editor:
There seems to be an error in the calculations of “The Net, Net Gift” by Michael S. Arlein & William H. Frazier (August 2008) — specifically the article's calculations of the actuarial present value of the additional federal estate tax that would be payable if the donor died within three years of the gift and the gift tax paid on the net gift were included in the donor's gross estate under Internal Revenue Code Section 2035. The formulas used in the piece depart from the formulas used by the Internal Revenue Service under Section 7520 in two respects:
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| Estate Tax | Donor Advised Funds |
| GSTs | Family Offices |
| Private Foundations | Life Insurance |
| 2010 Tax Act News | Industry Trends Surveys |
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