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Checkpoint - Estate Planning Sources All Estate Planning Sources Accounting and Reporting for Estates and Trusts Actions on Decisions (1967 - Present) Advance Notices of Proposed Rulemaking & Treasury Decisions American Federal Tax Reports (1860-2002) American Federal Tax Reports (Current Year) Analysis - Estate Planning Complete Analysis of the Heartland, Habitat, Harvest, and Horticulture Act of 2008 Complete Analysis of the Heroes Earnings Assistance and Relief Tax Act of 2008 Complete Analysis of the Economic Stimulus Act of 2008 Complete Analysis of the AMT Patch, Mortgage Relief, Energy, Technical Corrections, and Other Late 2007 Tax Acts Complete Analysis of the Tax Provisions of the Medicare Act of 2003 Complete Analysis of the Victims of Terrorism Tax Relief Act of 2001 Complete Analysis of the Economic Growth and Tax Relief Reconciliation Act of 2001 Complete Analysis of the Community Renewal Tax Act of 2000, the Installment Tax Correction Act of 2000, and the FSC Repeal Act of 2000 Analysis of Tax and Trade Relief Extension Act of 1998 Analysis of IRS Restructuring and Reform Act of 1998 Analysis of Taxpayer Relief Act of 1997 Analysis of the Small Business, Health Insurance and Welfare Reform Acts of 1996 Analysis of the Small Business Annotations (Code Arranged - Estate Planning) Announcements (1959 - Present) BNA Daily Tax Report Begley, Jr. & Hook/Representing the Elderly or Disabled Client: Forms and Checklists with Commentary Bellatti / Estate Planning for Farms and Other Family-Owned Businesses Bogdanski / Federal Tax Valuation Business Entities (WG&L) Charitable Giving Strategies Checklists (Planning & Administration) Code Code History Colliton / Charitable Gifts, 3rd Committee Reports (Code Arranged - USTR) Complete Analysis of the Latest 2002 Tax Legislation

Complete Analysis of the Job Creation and Worker Assistance Act of 2002 Complete Analysis of the Victims of Terrorism Tax Relief Act of 2001 Complete Analysis of the Economic Growth and Tax Relief Reconciliation Act of 2001 Delegation Orders (1956 - Present) Disclosure Litigation Bulletins & Other IRS Documents Esperti & Peterson / Irrevocable Trusts: Analysis With Forms Estate Planners Alert Newsletter Estate Planning Journal (WG&L) Estate Tax Treaties Executive Orders Explanations (Code Arranged - Estate Planning) Family Partnerships Field Service Advice Filled-In IRS Forms Final & Temporary Regulations Frolik & Brown / Advising the Elderly or Disabled Client Second Frolik / Residence Options for Older or Disabled Clients General Counsel Memoranda (1962 - Present) General Explanation of Tax Legislation Enacted in 1997 General Explanation of Tax Legislation Enacted in 1998 General Explanation of Tax Legislation Enacted in the 104th Congress '96 Harrington & Zaritsky / Generation-Skipping Transfer Tax 2nd Henkel / Estate Planning and Wealth Preservation: Strategies and Solutions Howard Zaritsky's Estate Planning Update IR News Releases IRS Publications Instructions for IRS Forms Kasner / Post Mortem Tax Planning 3rd Life Insurance Strategies Madden / Tax Planning for Highly Compensated Individuals 3rd New Law Special Study Notices (1980 - Present) Peschel & Spurgeon / Federal Taxation of Trusts Grantors and Beneficiaries 3rd Planning Articles PLI s International Tax and Estate Planning: A Practical Guide for Multinational Investors PLI s International Tax and Personal Planning Current Year PLI s International Tax and Estate Planning Archive Pond / Personal Financial Planning Handbook: With Forms & Checklists 2nd

PPC S 1041 Deskbook PPC S 706/709 Deskbook Practical Estate Planning Preambles to Final and Temporary Regulations (Treasury Decisions) Preview: Business Entities (WG&L) Preview: Estate Planning Journal (WG&L) Preview: Valuation Strategies (WG&L) Private Letter Rulings & Technical Advice Memoranda (1953 - Present) Proposed Regulations & Preambles RIA Tax Watch Real Estate Taxation Revenue Procedures (1955 - Present) Revenue Rulings (1954 - Present) Sample Client Letters Sample IRS Correspondence Sample Will & Trust Forms & Clauses Service Center Advice Spero/Asset Protection: Legal Planning Strategies and Forms State Summaries (Estate Gift & Inheritance Taxes) Stephens, Maxfield, Lind & Calfee / Federal Estate and Gift Taxation 7th Streng & Davis/ Retirement Planning: Tax and Financial Strategies 2nd Streng / U.S. International Estate Planning Tax Court & Board of Tax Appeals Memorandum Decisions (1924-2002) Tax Court & Board of Tax Appeals Reported Decisions (1924-2002) Tax Court Memorandum Decisions (Current Year) Tax Court Reported Decisions (Current Year) Tax Planning and Practice Guides (Special Studies) Uniform Probate Code Uses and Taxation of Trusts Valuation Strategies (WG&L) Westfall & Mair / Estate Planning Law and Taxation, 4th Zaritsky & Aucutt / Structuring Estate Freezes: Analysis With Forms 2nd Zaritsky, Lane & Danforth / Federal Income Taxation of Estates and Trusts, 3rd Zaritsky & Leimberg / Tax Planning with Life Insurance: Analysis With Forms Second Zaritsky, Aghdami & Mancini / Structuring Buy-Sell Agreements: Analysis With Forms Second

Zaritsky / Tax Planning for Family Wealth Transfers: Analysis With Forms 3rd Analysis, Annotations, Explanations, and Planning Articles (Estate Planning) Analysis - Estate Planning Annotations (Code Arranged - Estate Planning) Explanations (Code Arranged - Estate Planning) Planning Articles State Summaries (Estate, Gift & Inheritance Taxes) Code, Committee Reports, Regulations Advance Notices of Proposed Rulemaking & Treasury Decisions Code Code History Committee Reports (Code Arranged - USTR) Final & Temporary Regulations Preambles to Final and Temporary Regulations (Treasury Decisions) Proposed Regulations & Preambles Complete Analysis of New Law Complete Analysis of the Heartland, Habitat, Harvest, and Horticulture Act of 2008 Complete Analysis of the Heroes Earnings Assistance and Relief Tax Act of 2008 Complete Analysis of the Economic Stimulus Act of 2008 Complete Analysis of the AMT Patch, Mortgage Relief, Energy, Technical Corrections, and Other Late 2007 Tax Acts Complete Analysis of the Tax Provisions of the Medicare Act of 2003 Complete Analysis of the Victims of Terrorism Tax Relief Act of 2001 Complete Analysis of the Economic Growth and Tax Relief Reconciliation Act of 2001 Complete Analysis of the Community Renewal Tax Act of 2000, the Installment Tax Correction Act of 2000, and the FSC Repeal Act of 2000 Analysis of Tax and Trade Relief Extension Act of 1998 Analysis of IRS Restructuring and Reform Act of 1998 Analysis of Taxpayer Relief Act of 1997 Analysis of the Small Business, Health Insurance and Welfare Reform Acts of 1996

Estate Tax Treaties Estate Tax Treaties Federal Tax Cases American Federal Tax Reports (1860-2005) American Federal Tax Reports (Current Year) Tax Court & Board of Tax Appeals Memorandum Decisions (1924-2005) Tax Court & Board of Tax Appeals Reported Decisions (1924 2005) Tax Court Memorandum Decisions (Current Year) Tax Court Reported Decisions (Current Year) Indexes (Estate Planning) Current Code Topic Index Estate Planning Analysis Topic Index Final & Temporary Regulations Topic Index Proposed Regulations Topic Index IRS Publications, Rulings, Releases Actions on Decisions (1967 - Present) Announcements (1959 - Present) Chief Counsel Advice Delegation Orders (1956 - Present) Disclosure Litigation Bulletins & Other IRS Documents Executive Orders Field Service Advice General Counsel Memoranda (1962 - Present) IR News Releases IRS Publications Notices (1980 - Present) Other FOIA (Freedom of Information Act) Documents Private Letter Rulings & Technical Advice Memoranda (1953 - Present) Revenue Procedures (1955 - Present) Revenue Rulings (1954 - Present) Service Center Advice Newsletter & Journal (Estate Planning) Business Entities (WG&L) Estate Planners Alert Newsletter Estate Planning Journal (WG&L) Howard Zaritsky's Estate Planning Update

Preview: Business Entities (WG&L) Preview: Estate Planning Journal (WG&L) Preview: Valuation Strategies (WG&L) Real Estate Taxation Valuation Strategies (WG&L) PLI Publications PLI s International Tax and Estate Planning: A Practical Guide for Multinational Investors PLI s International Tax and Personal Planning Current Year PLI s International Tax and Estate Planning Archive PPC s Estate & Trust Library 1041 Deskbook 706/709 Deskbook Accounting and Reporting for Estates and Trusts Charitable Giving Strategies Family Partnerships Life Insurance Strategies Practical Estate Planning Uses and Taxation of Trusts Practice Aids & Special Studies (Estate Planning) Checklists (Planning & Administration) Estate and Gift Tax Handbook Filled-In IRS Forms Instructions for IRS Forms Sample Client Letters Sample IRS Correspondence Sample Will & Trust Forms & Clauses Tax Planning and Practice Guides (Special Studies) Uniform Probate Code Tax Legislation (Blue Books) General Explanation of Tax Legislation Enacted in 108th 2004 General Explanation of Tax Legislation Enacted in 107th Congress 2002 General Explanation of Tax Legislation Enacted in 106 th Congress 1999

General Explanation of Tax Legislation Enacted in 105 th Congress 1998 General Explanation of Tax Legislation Enacted in the 104th Congress '96 General Explanation of Tax Legislation Enacted in the 105th Congress '96 General Explanation of Tax Legislation Enacted in the 106th Congress 2000 WG&L Estate Planning Treatises Begley, Jr. & Hook/Representing the Elderly or Disabled Client: Forms and Checklists with Commentary Bellatti / Estate Planning for Farms and Other Family-Owned Businesses Bogdanski / Federal Tax Valuation Colliton / Charitable Gifts, 3rd Esperti & Peterson / Irrevocable Trusts: Analysis With Forms Frolik & Brown / Advising the Elderly or Disabled Client Second Frolik / Residence Options for Older or Disabled Clients Harrington & Zaritsky / Generation-Skipping Transfer Tax 2nd Henkel / Estate Planning and Wealth Preservation: Strategies and Solutions Kasner / Post Mortem Tax Planning 3rd Madden / Tax Planning for Highly Compensated Individuals 3rd Peschel & Spurgeon / Federal Taxation of Trusts Grantors and Beneficiaries 3rd Pond / Personal Financial Planning Handbook: With Forms & Checklists 2nd Spero/Asset Protection: Legal Planning Strategies and Forms Stephens, Maxfield, Lind & Calfee / Federal Estate and Gift Taxation 7th Streng & Davis/ Retirement Planning: Tax and Financial Strategies 2nd Streng / U.S. International Estate Planning Westfall & Mair / Estate Planning Law and Taxation, 4th Zaritsky & Aucutt / Structuring Estate Freezes: Analysis With Forms, 2nd Zaritsky, Lane & Danforth / Federal Income Taxation of Estates and Trusts, 3rd Zaritsky & Leimberg / Tax Planning with Life Insurance: Analysis With Forms Second Zaritsky, Aghdami & Mancini / Structuring Buy-Sell Agreements: Analysis With Forms Second

Zaritsky / Tax Planning for Family Wealth Transfers: Analysis With Forms 3rd Checkpoint Federal Archives 2008 Annotations (as of 12/31/2008) Explanations (as of 12/31/2008) Internal Revenue Code (as of 12/31/2008) 2007 Federal Tax Handbook (as of 10/31/2007) 2005 Annotations (as of 12/31/2005) 2004 Internal Revenue Code (as of 12/31/2004) Federal Tax Handbook (as of 10/31/2004) 2003 Internal Revenue Code (as of 12/31/2003) 2002 Internal Revenue Code (as of 12/31/2002) IRS Publications (as of 12/31/2002) 2001 Internal Revenue Code (as of 12/31/2001) IRS Publications (as of 12/31/2001) 2000 Internal Revenue Code (as of 12/31/2000) IRS Publications (as of 12/31/2000) 1999 Internal Revenue Code (as of 12/31/1999) IRS Publications (as of 12/31/1999) 1998 Internal Revenue Code (as of 12/31/1998) IRS Publications (as of 12/31/1998) 1997 Internal Revenue Code (as of 12/31/1997) IRS Publications (as of 12/31/1997)

1996 Internal Revenue Code (as of 12/31/1996) IRS Publications (as of 12/31/1996) 1995 Internal Revenue Code (as of 12/31/1995) 1994 Internal Revenue Code (as of 12/31/1994) 1993 Internal Revenue Code (as of 12/31/1993) 1992 Internal Revenue Code (as of 12/31/1992) 1991 Internal Revenue Code (as of 12/31/1991) 1990 Internal Revenue Code (as of 12/31/1990) 2005 Federal Archives Annotations (as of 12/31/2005) Code History (as of 12/31/2005) Explanations (as of 12/31/2005) Internal Revenue Code (as of 12/31/2005) 2004 Federal Archives Annotations (as of 12/31/2004) Code History (as of 12/31/2004) Explanations (as of 12/31/2004) Internal Revenue Code (as of 12/31/2004) Federal Tax Handbook (as of 10/31/2004) IRS Publications (as of 12/31/2004) 2003 Federal Archives Annotations (as of 12/31/2003) Code History (as of 12/31/2003) Explanations (as of 12/31/2003) Internal Revenue Code (as of 12/31/2003) Federal Tax Handbook (as of 10/31/2003) IRS Publications (as of 12/31/2003) 2002 Federal Archives Annotations (as of 12/31/2002)

Code History (as of 12/31/2002) Explanations (as of 12/31/2002) Internal Revenue Code (as of 12/31/2002) Federal Tax Handbook (as of 10/31/2002) IRS Publications (as of 12/31/2002) 2001 Federal Archives Annotations (as of 12/31/2001) Code History (as of 12/31/2001) Explanations (as of 12/31/2001) Internal Revenue Code (as of 12/31/2001) Federal Tax Handbook (as of 10/31/2001) IRS Publications (as of 12/31/2001) 2000 Federal Archives Annotations (as of 12/31/2000) Code History (as of 12/31/2000) Explanations (as of 12/31/2000) Internal Revenue Code (as of 12/31/2000) Federal Tax Handbook (as of 10/31/2000) IRS Publications (as of 12/31/2000) 1999 Federal Archives Annotations (as of 12/31/1999) Code History (as of 12/31/1999) Explanations (as of 12/31/1999) Federal Tax Handbook (as of 10/31/1999) IRS Publications (as of 12/31/1999) Internal Revenue Code (as of 12/31/1999) 1998 Federal Archives Annotations (as of 12/31/1998) Code History (as of 12/31/1998) Explanations (as of 12/31/1998) Federal Tax Handbook (as of 10/31/1998) IRS Publications (as of 12/31/1998) Internal Revenue Code (as of 12/31/1998) 1997 Federal Archives Annotations (as of 12/31/1997) Code History (as of 12/31/1997) Explanations (as of 12/31/1997)

Federal Tax Handbook (as of 10/31/1997) IRS Publications (as of 12/31/1997) Internal Revenue Code (as of 12/31/1997) 1996 Federal Archives Annotations (as of 12/31/1996) Code History (as of 12/31/1996) Explanations (as of 12/31/1996) Federal Tax Handbook (as of 10/31/1996) IRS Publications (as of 12/31/1996) Internal Revenue Code (as of 12/31/1996)