Jim Hogan is a Managing Director with Andersen Tax LLC in its National Tax Office based in Washington, DC. He retired from the Office of Chief Counsel in the Internal Revenue Service in April 2014. During his 30 year career with the Internal Revenue Service, He served as Branch Chief and Senior Technician Reviewer in the branch that has jurisdiction over transfer tax issues. He has been a frequent speaker at events sponsored by the California Bar and the American Institute of Certified Public Accountants on estate planning matters. The opinions expressed are his opinions and not the opinions of Andersen Tax or the Office of Chief Counsel.