ms A summary of the new guidance was provided by Craig Gerson, attorney-adviser in the Treasury Office of Tax Legislative Counsel, on January 24 at the American Bar Association Section of Taxation meeting in Phoenix. The http://services.taxanalysts.com/taxbase/tnt3.nsf/CurEdHighlights/39B99098F79BC267852... 1/30/2014 EFTA00611757 Tax Analys