Contents

APPENDIX JKirkwood, “Income Tax Planning for Property Transfers to Charitable Trusts and Foundations,”66 Fla. B. J. 34 (Mar. 1992).Laurice, “How to Achieve Reformation of Defective Split-Interest Charitable Trusts,” 14Est. Plan. 80 (Mar./April 1987).Levin and Soled, “Near-Zero CRUT Expands Estate Planning Possibilities of CharitableRemainder Trusts,” 83 J. Tax., (No. 1) 24 (July 1995).Lewis, “Testamentary Charitable Remainder Trusts Under the Tax Reform Act of 1969,”48 Taxes 464 (1970).Lichter, “Highlights of Modern Charitable Remainder Trusts,” 119 Trusts & Estates 46 (1980).Lochray and Hunt, “Using Real Estate Options in Charitable Remainder Trusts,” 131Trusts & Estates (No. 12) 49 (Dec. 1992).McCoy, “Tax Planning: Beyond The Charitable Remainder Unitrust,” 13 Trusts & Estates(No. 8) 24 (Aug. 1993).McCue, “Attack on Charitable Remainder Trusts Creates Uncertainties” 133 Trusts &Estates (No. 12) 25 (Dec. 1994).McDonald, “Charitable Remainder Trusts: Realities and Proper Planning,” 131 Trusts &Estates (No. 7) 45 (July 1992).McDonald, “Charitable Remainder Trusts: Realities and Proper Planning,” 131 Trusts &Estates 45 (July 1992).McKinnon, “Planning to Meet a Range of Donor Needs with ‘Flip’ Charitable RemainderUnitrusts,” 12 J. Tax. Exempt Orgs. (No. 6) 253 (May/June 2001).Mering, “Combination of Charitable Remainder and Insurance Trusts Can IncreaseWealth,” 17 Est. Plan. 356 (Nov./Dec. 1990).Moerschbaecher, “Avoiding Prearranged Sales in Planned Giving Through CharitableRemainder Trusts,” 6 J. Tax. of Exempt Orgs. (No. 3) 107 (Nov./Dec. 1994).Moore, “Charitable Remainder Unitrusts and Annuity Trusts,” Practicing Law Inst.(Westlaw: 180 PLI/Est. 431, 1988).Moore, “Income Taxation of Charitable Trusts,” 37 N.Y.U. Inst. Fed. Tax. 41.1 (1979).Moore, “Split-Interest Charitable Trusts,” 7 Inst. Estate Plan. 73 (1973).Moyers, Spiegel, and Baum, “Charitable Remainder Trusts Offer Non-charitable Benefits,”58 Tax. for Accountants 285 (May 1997).Myerberg, “Retirement Fund Assets Can Be Protected Through the Use of CharitableRemainder Trusts,” 82 J. Tax. (No. 1) 38 (Jan. 1995).Newman and Cafferata, “Charitable Gifts of Retirement Plan Assets,” 9 Exempt Orgs. TaxRev. (No. 6) 1301 (June 1994).Newman, “Charitable Remainder Trusts Funded With S Corporation Assets,” 4 ExemptOrg. Tax Rev. (No. 10) 1320 (1991).Olsen and Ledwith, “Charitable Remainder Trusts: How to Comply with the Fiinal Regulations,”38 J. Tax. 2 (1973).Olsen and Ledwith, “Final Regulations Liberalize Income Option Unitrust Treatment,” 38J. Tax. 142 (1973).Olsen and Ledwith, “Final Regulations Point the Way to Effectively Use CharitableRemainder Trusts,” 37 J. Tax. 368 (1972).Painter and Coplan, “Annuities and Unitrusts Require Special Attention by Planners,”131 Trusts & Estates (No. 12) 30 (Dec. 1992).Peckham and Milstein, “Charitable Remainder Trusts: Tax Planning and Drafting Considerations,”14 New England L. Rev. 442 (1979). 676