Contents

APPENDIX JJohanson, “Charitable Trusts and Dispositions,” Postmortem Planning and Estate Administration,Univ. of Miami Law School (Westlaw: C523 ALI-ABA 571, 1990).Kirchick and Beckwith, “The Internal Revenue Service Changes the Odds On Death andTaxes,” 62 Taxes 699 (1984).Lauritzen, “Charitable Bequests and Powers of Invasion,” 13 Tax Coun. Q. 395 (1969).Lauritzen, “Charitable Bequests and Powers of Invasion.” 14 Tax Coun. Q. 1 (1970).Lauritzen, “Restrictions on Charitable Testamentary Gifts” 5 Real Prop. Prob. & Trusts J.290 (1970).Lemann, “Charitable Split-Interest Trusts in Estate Planning,” 18 La. B. J. 259 (1971).Lewis, “Testamentary Charitable Remainder Trusts Under the Tax Reform Act of 1969,”48 Taxes 464 (1970).Mangum, “Charitable Transfers and Estate Planning,” 38 N.Y.U. Inst. Fed. Tax. 40-1(1980).McCaffery and Weigandt, “Lobbying for Life: Protecting Charitable Giving Without aDeath Tax,” 39 Exempt Org. Tax Rev. (No. 2) 195 (Feb. 2003)Moore, “Estate Planning Under the Tax Reform Act of 1969: The Uses of Charity,” 56 Va.L. Rev. 565 (1970).Morrison and Marcus, “Estate Planning Considerations for Charitable Trusts and CharitableRemainder Trusts Under the Tax Reform Act of 1969,” 75 Dick. L. Rev. 185 (1971).Myers and Quiggle, “Charitable Contributions and Bequests by Individuals: The Impactof the Tax Reform Act,” 39 Ford. L. Rev. 185 (1970).Newman and Cafferata, “Coordinating Charitable Gifts of Retirement Plan Assets withLifetime Distribution Requirements,” 10 Exempt Org. Tax Rev. (No. 6) 1335 (Dec.1994).Painter and Coplan, “Charitable Lead Trusts Can Achieve Zero Transfer Tax if ProperlyStructured,” 18 Est. Plan. 102 (Mar./April 1991).Perrin, “The IRA to Charity Technique,” 135 Trusts & Estates (No. 10) 18 (1996).Raby and Raby, “Calculating Estate Tax Charitable Deductions,” 39 Exempt Org. Tax Rev.(No. 1) 47 (Jan. 2003).Schmolka, “Income Taxation of Charitable Remainder Trusts and Decedents Estates,Sixty-six Years of Astigmatism,” 40 Tax L. Rev. 5 (1984).Small, “Understanding the Conservation Easement Estate Tax Provisions,” 28 ExemptOrg. Tax Rev. (No. 3) 475 (June 2000).Snyder, “Role of charitable Contributions in Estate Planning: How to Eat Part of YourCake and Keep Almost All of It,” 9 Wake Forest L. Rev. 343 (1973).Snyder, “The Tax Reform Act of 1976: Its Impact on the Role of Charitable Contributionsto Estate Planning,” 4 N. Ky. L. Rev. 283 (1977).Sugarman and Thomson, “Use of Charitable Giving in Estate Planning Under the 1981Tax Act,” 3 Found. News 66 (Nov./Dec. 1981).Taylor, “The Charitable Remainder Trust: A Unique Estate Planning Technique,” 69 (Taxes)106 (1991).Teitell, “Charitable Contribution Tax Strategies,” Estate Planning in Depth, Univ. of Wis.Law School (Westlaw: C415 ALI-ABA 763, 1989).Teitell, “Philanthropy and Estate Planning,” 9 Law Notes 71 (Spring 1973).Teitell, “Philanthropy and Estate Planning,” Estate Planning in Depth, Univ. of Wis. LawSchool (Westlaw: C631 ALI-ABA 891, 1991).Weithorn, “Using Split-Interest Trusts in Estate Planning,” Advanced Estate PlanningTechniques (Westlaw: C378 ALI-ABA 405, 1989). 673