ABATax Comments Concerning IRS Notice 2001-10

Section of Taxation
Submission to the Federal Executive Branch

Comments Concerning IRS Notice 2001–10

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The following comments are the individual views of the members of the Section of Taxation who prepared them and do not represent the position of the American Bar Association or the Section of Taxation.

These comments were prepared by individual members of the Committees on Employee Benefits, Insurance Companies, Estate and Gift Taxes and Small Law Firms and Closely Held Businesses of the Section of Taxation. Principal responsibility was exercised by Andrew Liazos. Substantive contributions were made by Diane J. Fuchs, Alan Jensen, Robert Abramowitz, Susan Harmon, Tom Quinn and Mike Gunter. The comments were reviewed by Diane J. Fuchs, Chair of the Committee on Employee Benefits. The comments were reviewed by David Raish, as a member of the Section’s Committee on Government Submissions and as a member of the Section’s Council.

Although many of the members of the Section of Taxation who participated in preparing these comments have clients who would be affected by the federal tax principles addressed by these comments or have advised clients on the application of such principles, no such member (or the firm or organization to which such member belongs) has been engaged by a client to make a government submission with respect to, or otherwise to influence the development or outcome of, the specific subject matter of these comments.


Andrew Liazos
McDermott, Will & Emery
28 State Street, 34th Floor
Boston, MA 02109-1775
(617) 535-4038


Diane J. Fuchs, Seth H. Tievsky, Thomas R. Hoecker, Kyle N. Brown, Taina E. Edlund, Pamela Baker, Susan Harmon, Wayne Luepker, James Mulder, Robert Abramowitz, Alan Jensen, Tom Quinn, Mike Gunter

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