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APPENDIX JFisher and Jones, “Charitable Remainder Trusts: Planning and Designing Issues,” 131Trusts & Estates (No. 1) 45 (Jan. 1992).Flannery, “Charitable Remainder Trusts, Pooled Income Funds and the 1976 Tax ReformAct,” 46 U.M.K.C. L. Rev. 357 (1978).Flannery, “Variation of the Charitable Remainder Trust,” 1977 N.Z. L.J. 368 (1977).Fowler, “Charitable Remainder Trusts and Pooled Income Funds: Using Computer Simulationto Rank the Benefits,” 11 Tax Advisor 68 (1980).Frimmer, “Charitable Remainder Trusts and Charitable Lead Trusts,” Planning Techniquesfor Large Estates (Westlaw: C743 ALI-ABA 1021, 1992).Gallo, “Life Insurance and Estate Planning, Including Use of the Wealth ReplacementInsurance Trust in Charitable Gift Planning,” Uses of Insurance in Estate and Tax Planning,Cal. Continuing Education of the Bar (Westlaw: C782 ALI-ABA 575, 1992).Garibaldi, “Some Final Problems for the Charitable Taxpayer: Gift Annuities; PooledIncome Funds; Split Interest Trusts: Valuation of Charitable Gifts,” 30 N.Y.U. Inst. Fed.Tax. 117 (1972).Gillon, “In a Strait Jacket on the Bed of Procrustes: Charitable Remainder Trusts Underthe Tax Reform Act of 1969,” 32 Ala. Law. 243 (1971).Gulbrandsen, “Proposed Changes in CRT Regs.: The Real Issue Is Controlled Deferral,”136 Trusts & Estates (No. 7) 41 (June 1997).Hakala, “Turning Appreciation Into Income: Without Triggering Tax Using a CharitableRemainder Trust,” 1 J. Tax. Exempt Orgs. 15 (Winter 1990).Hakala, “Turning Appreciation Into Income—Without Triggering Tax—Using a CharitableRemainder Trust,” 1 J. Tax. of Exempt Orgs. (No. 4) 15 (Winter 1990).Henry and Hays, “Ten Charitable Planning Mistakes to Avoid,” 37 Exempt Org. Tax Rev.(No. 3) 453 (Sep. 2002).Herzfeld, “Restricting the Flow of Funds from U.S. Charities to International TerroristOrganizations—A Proposal,” 56 Tax Law. (No. 4) 875 (Summer 2003).Hicks, “Charitable Remainder Trust May Be More Advantageous Than a Qualified Plan,”17 Est. Plan. 158 (May/June 1990).Hoyt, “Charitable Gifts from Donor’s Retirement Plan Accounts,” 133 Trusts & Estates(No. 8) 20 (1994).Hoyt, “Charitable Gifts from Donors’ Retirement Plan Accounts,” 133 Trusts & Estates(No. 8) 20 (Aug. 1994).Hoyt, “Transfers from Retirement Plans to Charities and Chritable Remainder Trusts:Laws, Issues, and Opportunities,” 13 Va. Tax Rev. 641 (1994).Huffaker, “Charitable Lead and Remainder Trust Rules Explained,” 70 J. Tax. 83 (Feb.1989).Ibach and Lehrfeld, “Dysfunctions in Deferred Giving: Working Out Problems of UnqualifiedCharitable Remainder Trusts,” 113 Trusts & Estates 372 (1974).Katzenstein, “Charitable Remainder Trusts and Pooled Income Funds,” Charitable GivingTechniques, Amer. Bar Assoc. Sections of Taxation and Real Property, Probate, andTrust Law (Westlaw: C530 ALI-ABA 1, 1990).Katzenstein, “Charitable Remainder Trusts and Pooled Income Funds,” Charitable GivingTechniques, Amer. Bar Assoc., Sections of Taxation and Real Property, Probate, andTrust Law (Westlaw: C626 ALI-ABA 1, 1991).Kennedy, “Ascertainable Standards, Discretionary Powers, and Charitable Remainders,”56 Taxes 78 (Feb. 1978). 675