¹See P.L. 96-449 and 101-604.

²IR-2002-07, IRB 2002.

³See Sawyers and Whitlock, "Estates, Trusts & Gifts: Post-EGTRRA Analysis and Planning," 32 The Tax Adviser 822 (December 2001).

⁴For further discussion, see Schuster, Tax Clinic, "Victims of Terrorism Tax Relief Act of 2001," p. 300, this issue.