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This session focuses on recently issued guidance and other issues currently being considered by the IRS. The highlight will be comments provided by James Hogan, who is in charge of the IRS Estate and Gift Tax branch. Topics include: • Portability of the deceased spousal unused exemption amount • Proposed regulations on the use of the alternate valuation date for valuing estate assets • Rev. Rul. 2011-28 – estate tax consequences of substitution power if trust owns life insurance policies • Rev. Proc. 2011-48 – procedures for estates to file protective claims for refund • Project on tax issues arising from decanting of trusts