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“DISCUSSION DRAFT” RELATING TO

ESTATE VALUATION FREEZES

HEARING

BEFORE THE

COMMITTEE ON WAYS AND MEANS

HOUSE OF REPRESENTATIVES

ONE HUNDRED FIRST CONGRESS

SECOND SESSION

APRIL 24, 1990

Serial 101-102

Printed for the use of the Committee on Ways and Means

U.S. GOVERNMENT PRINTING OFFICE

33-144

WASHINGTON : 1990

For sale by the Superintendent of Documents, Congressional Sales Office

U.S. Government Printing Office, Washington, DC 20402

COMMITTEE ON WAYS AND MEANS

DAN ROSTENKOWSKI, Ilinois, Chairman SAM M. GIBBONS, Florida

BILL ARCHER, Texas J.J. PICKLE, Texas

GUY VANDER JAGT, Michigan CHARLES B. RANGEL, New York

PHILIP M. CRANE, Nlinois FORTNEY PETE STARK, California

BILL FRENZEL, Minnesota ANDY JACOBS, JR., Indiana

DICK SCHULZE, Pennsylvania HAROLD FORD, Tennessee

BILL GRADISON, Ohio ED JENKINS, Georgia

WILLIAM M. THOMAS, California THOMAS J. DOWNEY, New York

RAYMOND J. MCGRATH, New York FRANK J. GUARINI, New Jersey

HANK BROWN, Colorado MARTY RUSSO, Illinois

ROD CHANDLER, Washington DON J. PEASE, Ohio

E. CLAY SHAW, JR., Florida ROBERT T. MATSUI, California

DON SUNDQUIST, Tennessee BERYL ANTHONY, JR., Arkansas

NANCY L. JOHNSON, Connecticut RONNIE G. FLIPPO, Alabama BYRON L. DORGAN, North Dakota BARBARA B. KENNELLY, Connecticut BRIAN J. DONNELLY, Massachusetts WILLIAM J. COYNE, Pennsylvania MICHAEL A. ANDREWS, Texas SANDER M. LEVIN, Michigan JIM MOODY, Wisconsin BENJAMIN L. CARDIN, Maryland

ROBERT J. LEONARD, Chief Counsel and Staff Director

PHILLIP D. MOSELEY, Minority Chief of Staff

(II)

CONTENTS

Page

2

4

29

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American Bancorp., George B. Benz ..

American Bar Association:

Section of Real Property, Probate and Trust Law, John A. Wallace ........

Section of Taxation, Jere D. McGaffey

American College of Trust and Estate Counsel, E. James Gamble, Waller H.

Horsley, and Thomas P. Sweeney
American Institute of Certified Public Accountants, Arthur S. Hoffman, Tax

Division, and William T. Diss.

Apolinsky, Harold I., Small Business Council of America.

Associated General Contractors of America, Frank Merlino

Associated Specialty Contractors, Leo Weber

Aucutt, Ronald D., Miller & Chevalier, Washington, DC

Benz, George B., American Bancorp., and George Benz & Sons, St. Paul, MN...

Bergner, Jane C., Section of Taxation, District of Columbia Bar.

Burton, David R., U.S. Chamber of Commerce ...

Carlson, Donald W., Carlson Systems, Inc., and National Association of

Wholesaler-Distributors ...

Dees, Richard L., McDermott, Will & Emery, Chicago, IL
Diss, William T., American Institute of Certified Public Accountants
District of Columbia Bar, Section of Taxation, Donald C. Lubick, Jane C.

Bergner, and George P. Levendis....
Dubin, Steven H., National Small Business United.
Gamble, E. James, American College of Trust and Estate Counsel.
Greenhaw, Frank W., McWhorter-Greenhaw Hardware, Inc., Mesquite, TX.,

and National Retail Hardware Association ....
Gutman, Harry L., Drinker Biddle & Reath, Philadelphia, PA
Haviland, Gerard O., Youell Haviland Bliss, Farmington, CT
Hoffman, Arthur S., Tax Division, American Institute of Certified Public

Accountants..
Horsey, Paul B., Sr., Williams Wayside Furniture, Springfield, VA, and Na-

tional Home Furnishing Association.....
Horsley, Waller H. American College of Trust and Estate Counsel.
Larson, Richard, Charles E. Larson & Sons, Inc., Chicago, IL, and National

Association of Manufacturers.

Levendis, George P., Section of Taxation, District of Columbia Bar

Lubick, Donald C. Section of Taxation, District of Columbia Bar.

McDermott, Will & Emery, Chicago, IL, Richard L. Dees

McGaffey, Jere D., Section of Taxation, American Bar Association.

McGuire, Monica, National Association of Manufacturers

McKenney, David, McKenney's, Inc., Atlanta, GA, and Sheet Metal & Air

Conditioning Contractors' National Association, Inc..

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