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September 28, 2016 the Honorable Jacob Lew United States Treasury Secretary U.S. Department of the Treasury 1500 Pennsylvania

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September 28, 2016 the Honorable Jacob Lew United States Treasury Secretary U.S. Department of the Treasury 1500 Pennsylvania September 28, 2016 The Honorable Jacob Lew United States Treasury Secretary U.S. Department of the Treasury 1500 Pennsylvania Ave., N.W. Washington, D.C. 20220 Dear Secretary Lew: The undersigned companies and organizations representing family-owned businesses in the United States across a wide range of industries have serious concerns about the potential impact of proposed regulations under Internal Revenue Section 2704 (the “proposed minority discount rules”) released by the Treasury Department on August 2, 2016. The proposed guidance is one of the most sweeping changes to estate tax policies in the last 25 years and would be detrimental to active enterprises and family-owned businesses that employ millions of workers throughout the nation. In particular, these rules would impose significant new tax costs on family-owned businesses, diverting capital from business investment, costing jobs and threatening the ability of families to pass businesses on to the next generation of owners. Given the negative impact of the proposal on jobs, investment and economic growth, we respectfully request that the Treasury Department withdraw these regulations. As drafted, the proposed regulations fail to consider the appropriate concerns and economic realities of family- owned businesses. Thank you in advance for considering our request. Sincerely, cc: The Honorable Mark Mazur, Assistant Secretary for Tax Policy, U.S. Department of Treasury The Honorable Paul Ryan, Speaker of the U.S. House of Representatives The Honorable Nancy Pelosi, Democratic Leader, U.S. House of Representatives The Honorable Mitch McConnell, Majority Leader, U.S. Senate The Honorable Harry Reid, Democratic Leader, U.S. Senate The Honorable Kevin Brady, Chairman, Ways and Means Committee, U.S. House of Representatives The Honorable Sander Levin, Ranking Member, Ways and Means Committee, U.S. House of Representatives The Honorable Orrin Hatch, Chairman, Finance Committee, U.S. Senate The Honorable Ron Wyden, Ranking Member, Finance Committee, U.S. Senate Members of the Ways and Means Committee Members of the Finance Committee Alabama AAA Cooper Transportation Joe Piper Inc. Acme Roofing and Sheet Metal Co., Inc Kevins Auto Repair Alford Avenue Veterinary Hospital KyKenKee, Inc. American Osment Lazy B Ranch Andalusia Distributing Co. Main Street, Inc. Arlington Family Offices McShan Lumber Company Batchelor Farms McShan Timberlands, LLC Bay Wood Products, Inc. McWane, Inc. Billy's Sports Grills Melrose Timber Company, Inc. Birdsong Industries Miller Wire Works, Inc. Birmingham Rail & Locomotive Co. NTA Graphics South Inc. Bodock Farms LLC Oakman Hardwood Inc Brim Construction Group, Inc. O'Neal Industries Buchanan Hardwood Flooring, LLC Pinson Valley Heat Treating Co. Buchanan Lumber Process Equipment, Inc. Business Council of Alabama Rapid Signs Inc C&C Contractors, LLC Riverside Refractories, Inc. Circle J Landfill, Inc Rives Construction Company, Inc. Clabo Inc. Russell Forest Products Clarior Capital LLC Sabel Steel Service, Inc. Claude Hardee Farms, LTD Southern Alloy Corporation David Jordan & Co., Inc Spar Inc Donald B. Morgan Development Sumrall Investments, LLC Double Eagle Farms Sunshine Supplies Inc. Dunn Construction Company, Inc. 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Arkansas Farm Bureau Federation Morris Welding Service Inc Bradford Nursery Inc. Power Technology, Inc. Bray Sheet Metal Company Rock City Asset Recovery, Inc. Contractor's Specialty Service Company The McLain Group LLC Creasy Farms Weldon, Williams & Lick, Inc D & B Janitorial Services Inc. California 101 Livestock Market Al Pombo, Inc. 3/S Ranch Inc Alameda County Farm Bureau 5 M_Ranch Alameda County CattleWomen A Lazy B Ranch Alan Pittman, Inc. A.J. Kirkwood & Associates, Inc. Albert Allen Lopes A.M. Farms Alden Peterson & Sons Inc. A.Y. Nursery, Inc. Alderson Dairy, Inc. A1 Ranch Alex Engardt Roofing Co. Above and Beyond Animal Care Alldrin Family Trust Absher Land & Livestock Almendra Longhorns & Orchards Absolute Electrical Almont Orchards Inc. ACCW ALP Custom Spreading Adian Consulting, LLC Alva Masonry Adobe Creek Orchards Amador Farm Bureau Agricultural Services, Inc. Amber Resources Agri-Valley Irrigation, Inc. 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