This course highlights the types of U.S. Treasury and Internal Revenue Service materials estate planners should know in support of their practices—and where to find these materials, for free. The number of different forms of guidance can be overwhelming: from Internal Revenue Code sections and Treasury Regulations to Revenue Rulings, Technical Advice Memoranda, Chief Counsel Advice, and more. How does this guidance apply to your clients? Which types of guidance bind which parties? Where can practitioners find all of the various forms of guidance? The presenter will examine the various types of guidance and explain the legal significance of each.