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Abstract: 

Last year charitable planners were kept on the edges of their seats as Congress tried but failed to pass the popular charitable incentive package. Differing versions were passed by overwhelming margins in both the House and the Senate, but efforts to send the bills to a conference committee to craft a compromise version fell victim to political wrangling. Now it looks like we can expect charitable legislation in 2004, but not necessarily the legislation we have been hoping for.

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