The Florida Department of Revenue ("DOR"), prior to 12/18/96, was issuing Technical Assistance Advisement rulings on Flint™ Trusts on a regular basis. In December of 1996 the DOR ceased issuing TAA rulings and began the promulgation of rules to avoid the necessity of issuing TAA rulings. After a lengthy Rule Promulgation process, the new rules were finalized in April of 1998 and became effective as of June 3, 1998. The new rules now provide "safe harbors" within which we have considerable latitude to navigate.

Below is a list of Technical Assistance Advisement ("TAA") rulings that have been issued to Flint™ Trusts since the first trust was created in 1992. 100% of the Flint™ Trusts which were ruled upon received favorable rulings.