Read Moore was quoted in the January 27 issue of Chicago Daily Law Bulletin about how people are passing their businesses on to their children because the business is probably worth less in these economic conditions and the gift tax is based on the value of a business. "People figure if they're going to pay tax, they might as well pay it when it's lower. So we've seen a lot of that," said Mr. Moore. "If you don't own assets, creditors can't get them. Everybody thinks the party's over with low tax rates and all that. But it remains to be seen," Mr. Moore added.