that portions of these materials are adapted from published
remarks given at the 40th HeckerlingInstitute on Estate Planning.I These materials elaborate
' Samuel A. Donaldson, Understanding Grantor Trusts ... HECKERLINGINSTITUTE ON ESTATE PLANNING 2-1 (Tina
Portuando ed., 2006).
1
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considerably on those initial remarks, but it is fair to acknowledge that the current materials
stemmed from