ncer Todd Kuvin, Esq. Theodore Jon Leopold, Esq. Leopold Kuvin, P.A. 2925 PGA Boulevard, Suite 200 Palm Beach Garde FL 33410 irs, Phone: Fax: Couns or e ated Cue No. 08-08804 Richard Willits, Esq. Richard H. Willits, P.A.. 2290 10'h Ave North, Suite 404 Lake W Phone: Fax: in elated Case

s Acts (JEB). JEB Statement Regarding the Constitutionality of Changes in Default Rules as Applied to PreExisting Documents, 17 Am. Coll. Tr. & Est. Couns. Notes 184 app. II (1991). The JEB Statement explains that the purpose of the anti-retroactivity norm is to protect a transferor who relies on exis

ided a written industry response to the CCA. 3 EFTA_R1_01795662 EFTA02605284 * In December 2012, NBAA and NATA representatives met with Chief Couns=l's Office attorneys and submitted a draft Chief Counsel's Advice =o correct the CCA. • In February 2013, NBAA and NATA provided a memorandum to