1. In the area of group taxation, the budget proposes that for formation of a group, transfer of shares between companies and the owners in one direction may not be treated as a taxable event.

2. The budget provides that transfer of shares between companies and shareholders in one direction, under an approved plan — not involving cash — may not be taken as taxable event if the purpose of such transfer is formation of a group.

3. For example, concerning the inheritance tax, which conservatives call the death tax, Allen cites New Hampshire‘s motto÷ "We want to ‘Live free or die,‘ but when we die we don‘t want that to be a taxable event." He says he asked a Virginian, the great–great–great–granddaughter of the state‘s first governor, Patrick Henry, for permission to paraphrase him÷ "No taxation without respiration." One Allen supporter, who, like many New Hampshire conservatives fled liberal Massachusetts –– "I was like a Mennonite living in Las Vegas" –– is the kind of Republican primary voter who relishes Allen‘s description of New Hampshire as "what America was." As Allen drove from Massachusetts into this state –– one of just nine states without an income tax –– he took note approvingly of motorcyclists riding lawfully, if not wisely, without helmets.