Contents

APPENDIX JTeitell, “Technical Remainder Trust Ruling Reduces Deduction,” 119 Trusts & Estates 61(1980).Thiewes, “Charitable Remainder Trusts,” 35 Mo. B. J. 107 (1979).Thomas, “Avoiding the Private Foundation Self-Dealing Penalties in Trust and EstateAdministration,” 6 J. Tax. of Exempt Orgs. (No. 6) 251 (May/June 1995).Tidd, “Charitable Remainder Trusts: Funding and Investment Considerations,” 57 Taxes577 (1979).Weithorn, “Primer for Charitable Giving: Outright and in Trust,” Planning Techniques forLarge Estates (Westlaw: C743 ALI-ABA 1021, 1992).Whaley, “Charitable Remainder Trusts and Pooled Income Funds: Internal Revenue ServiceRuling Policy,” 3 J. Coll. & U. L. 15 (1975).Whitney, “Unique Funding for Charitable Remainder Trusts,” J. Amer. Soc. CLU & ChFC36 (1990).Wicher, “Charitable Trusts,” 11 Gonzaga L. Rev. 1 (1975).Willis “The Unitrust: An Income and Estate Planning Tool” 112 Trusts & Estates 821 (1973).Wren, “Charitable Remainder Trusts: Some Considerations to Draftsmanship,” 8 U. RichmondL. Rev. 25 (1973).CHAPTER 13POOLED INCOME FUNDSBoggs, “Pooled Income Funds May Now Be the Best Method of Charitable Giving,” 35 J.Tax. 162 (1971).Dryburgh, “Community Foundations and Pooled Income Funds: The Right Answer AtLast,” 15 Exempt Org. Tax Rev. (No. 1) 83 (Oct. 1996).Fowler, “Charitable Remainder Trusts and Pooled Income Funds: Using Computer Simulationto Rank the Benefits,” 11 Tax Advisor 68 (1980).Garibaldi, “Charitable Remainder Trusts, Pooled Income Funds and the 1976 Tax ReformAct.” 46 U.M.K.C. L. Rev. 357 (1973).Garibaldi, “Pooled Income Funds Under the Internal Revenue Code: Are They Subject toSecurities and Exchange Commission Regulation?,” 20 Wayne L. Rev. 1287 (1974).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).Hoyt, “Transfers from Retirement Plans to Charities and Charitable Remainder Trusts:Laws, Issues and Opportunities,” 13 Va. Tax Rev. 641 (1994).Huffaker, “Pooled Income Fund Requirement Met Despite Multiple Remainder Beneficiaries,”78 J. Tax. 163 (Mar. 1993).Huffaker, “Pooled Income Funds and Depreciation Reserves,” 74 J. Tax. 238 (April 1991).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).Lochray, “Complying with the New Depreciable Property Requirements for PooledIncome Funds,” 3 J. Tax. of Estates & Trusts (No. 4) 37 (Summer 1991).Lochray, “Pooled Income Funds and the Depreciable Property Requirements,” 3 J. Tax.Orgs. 31 (Fall 1991).Lochray, “Pooled Income Funds and the Depreciable Property Requirements,” 3 J. Tax. ofExempt Orgs. (No. 2) 3 (Fall 1991).Steward, “Pooled Income Funds: The New Spearhead of Deferred Giving,” 114 Trusts &Estates 306 (1975). 678