Contents

APPENDIX JTeitell, “Pooled Income Funds Under the Tax Reform Act,” 110 Trusts & Estates 625 (1971).Veres, “Using Pooled Income Funds to Pass ITC and Depreciation Through to Life-IncomeDonors,” 61 J. Tax. 28 (July 1984).Whaley, “Charitable Remainder Trusts and Pooled Income Funds: Internal Revenue ServiceRuling Policy,” 3 J. Coll. & Univ. L. 15 (Fall 1975).CHAPTER 14CHARITABLE GIFT ANNUITIESBaglia, “Dramatic Changes in New Planned Giving Tables: New IRS Tables for CharitableGift Annuities,” XVII Phil. Mon. (No. 11) 5 (1984).Berry, “Charitable Gift Annuities Face Varied State Insurance Regulations,” 134 Trusts &Estates (No. 8) 28 (Aug. 1995).Berry, “Federal Tax and State Regulation of Charitable Gift Annuities,” 3 J. Tax. ExemptOrgs. 15 (Summer 1991).Canter III, “Charitable Gift Annuity: An Attractive Alternative,” 16 Fund Raising Man.(No. 10) 104 (1986).Eyre, “Annuity Agreement: ’Simplicity Itself’,” 1977 B.T.R. 379 (1977).Friedman, “Charitable Gift Annuities Can Be the Best Way to Help Both Charities andDonors,” 7 J. Tax. Exempt Orgs. (No. 6) 261 (May/June 1996).Friedman, “Donor Annuity Programs Require Careful Planning by Issuing Charity,” 8 J.Tax. Exempt Orgs. (No. 1) 24 (July/Aug. 1996).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).Havens, “Taxation of Charitable Gift Annuities: Valuation and Policy Considerations,” 67Va. L. Rev. 1523 (Nov. 1981).Johnson, “Discounting and Compounding: Calculation of the Present Value of an Annuityand the Income Inclusion Amount: Charitable Gift Annuities,” 12 S. Ill. U. Law J. 153(Fall 1987).McCue, III, and Luther, “Gift Annuities: Texas Class Action Suit Threatens Charities,” 134Trusts & Estates (No. 6) 46 (June 1995).McCue, III, and Luther, “Gift Annuities: The Plot Thickens,” 134 Trusts & Estates (No. 12)56 (Dec. 1995).Mudry, “Higher Rates for Charitable Annuities: How Charitable Annuities Work,” XVIPhil. Mon. (No. 8) (1983).Teitell, “Federal Tax Implications of Charitable Gift Annuities,” 113 Trusts & Estates 642(1974).Teitell, “Federal Tax Implications of Charitable Gift annuities,” 19 N.Y. L. F. 269 (1973).Teitell, “Federal Tax Implications of Charitable Gift Annuities,” 3 J. Coll. & Univ. L. 26(Fall 1975).CHAPTER 16CHARITABLE LEAD TRUSTSAshby, “Uses of Charitable Income Interests in Estate Planning,” 115 Trusts & Estates 12(1976).Blattmachr, “A Primer On Charitable Lead Trusts: Basic Rules and Uses,” 134 Trusts &Estates (No. 4) 48 (April 1995).Callahan, “Charitable ‘Lead’ Trusts: the Forgotten Member of the Trilogy,” 11 Inst. Estate& Plan. 5.1 (1997). 679