What if shortly after Client asked you to prepare back dated Crummey Letters, Client suddenly says: guess what? We found the Crummey letter that have been sent for the past 10 years, and produces 10 years worth of Crummey Letters all printed on identical crisp, bright white sheets of paper. You should:

1. Breath a sigh of relief and carry on
2. Reject the Crummey Letters as obvious forgeries
3. Take the Crummey Letters, but notify the IRS that Client has committed forgery
4. Question Client as to the veracity of the Crummey Letters, and accept them if Client states they are authentic
5. Tell the Client you just cannot take this c1r1a1p anymore, crack open a cold beer, and walk out of the meeting

only need need answer question A due to your nice policy. :)