Use Checkpoint to answer the following questions:

a. Select the Estate Planning Practice Area. Which templates are available for Code & Regs? Now select the Payroll Practice Area. Indicate any differences in the templates available for IRC & Regs.

b. Select the Federal Practice Area. Under Find by Citation, select More...In what year was the oldest general counsel memorandum available in Checkpoint issued?

c. Select the Federal Practice Area and expand the heading under IRS Rulings and Releases. Place the cursor over General Counsel Memoranda and click on the Contents icon that appears on the right. What is the exact date of the oldest general counsel memorandum issued available in Checkpoint?