With continuing confusion about transfer tax repeal or reform, estate planners have at least one constant and true certainty: compliance. Recently, requirements have increased dramatically, adding to the growing burden of estate planners' duties — and the cost to those whom they serve. Not only did the Internal Revenue Service issue Circular 230 and subsequent regulations, which require written tax advice to be in a special format, but also the Pension Protection Act of 2006 (PPA) upped the
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