30/05 Circular 230 2005-06 05/27/05 Estate planning glossary; Washington state’s new estate tax 2005-05 04/20/05 New Jersey loses on decoupling case (Oberhand); retroactive tax changes 2005-04 (Nationsbank); charitable remainder trust “safe harbor” rules and the right of election (Rev. Proc. 2005-24) 03/28/