Contents

APPENDIX JChiles, “Nonqualified Charitable Lead and Remainder Trusts: Planning Considerations,”66 Taxes 777 (1988).Colbun, “Securing Tax Benefits From Charitable Remainder and Charitable Lead Trusts,”16 Est. Plan. 154 (May/June 1989).Frimmer, “Charitable Remainder Trusts and Charitable Lead Trusts,” Planning Techniquesfor Large Estates (Westlaw: C413 ALI-ABA 469, 1989).Frimmer, “Charitable Remainder Trusts and Charitable Lead Trusts,” Planning Techniquesfor Large Estates (Westlaw: C743 ALI-ABA 1021, 1992).Gopman and Mielnicki, “New Perspectives in Planning with Testamentary CharitableLead Annuity Trusts,” 138 Trusts & Estates (No. 7) 46 (June 1999), (No. 8) 34 (July 1999).Grumet and Schnoll-Regun, “ ‘Vulture’ Trust Regulations: Hold the Valedictory?,” 29Exempt Org. Tax Rev. (No. 1) 51 (July 2000).Huffaker, “Charitable Lead and Remainder Trust Rules Explained,” 70 J. Tax. 83 (Feb. 1989).Kalter and Newman, “The Value of The Family Foundation Charitable Lead Trust,” 133Trusts & Estates (No. 12) 37 (Dec. 1994).Kasner, “Have Your Cake and Eat It, Too? A Look at the Grantor Charitable Lead Trust,” 6Exempt Org. Tax Rev. (No. 3) 681 (1992).Lappert and Carter, Jr., “Making Charitable Gifts of Interests in Closely Held Corporations,”7 J. Tax. of Exempt Orgs. (No. 4) 159 (Jan./Feb. 1996).Miller and Schinner, “Funding of Private Foundations Through Charitable Lead TrustsGiven New Impetus by Tax Court,” 76 J. Tax. (No. 4) 214 (April 1992).Moore, “Charitable Lead Trusts,” Practicing Law Inst. (Westlaw: 180 PLI/Est. 413, 1988).Muchin, Lubelchek, and Grass, “Charitable Lead Trusts Can Provide Substantial EstatePlanning Benefits,” 49 J. Tax. 2 (1978).O’Brien and Raabe, Jr., “High Interest Rates Increase Attractiveness of Charitable LeadAnnuity Trusts and Unitrusts,” 9 Est. Plan. 130 (1982).Schumacher, “How to Design a Charitable Lead Trust,” 9 J. Tax. of Exempt Orgs. (No. 1) 28(July/Aug. 1997).Schumacher, “The Taxation of Charitable Lead Trusts,” 9 J. Tax. of Exempt Orgs. (No. 2) 76(Sep./Oct. 1997).Weithorn, “The Charitable Lead Nonreversionary Trust—An Estate Planner’s Dream ComeTrue,” 36 Exempt Org. Tax Rev. (No. 1) 31 (April 2002)Wood, “Ninth Circuit Validates Private Foundation/Charitable Lead Trust Planning,” 80J. Tax. (No. 5) 290 (May 1994).CHAPTER 17GIFTS OF AND USING LIFE INSURANCEAlpert, “Gifts of Life Insurance in Florida,” 45 Fla. B. J. 72 (Feb. 1971).Chasman, “Charitable Gifts of Life Insurance,” 109 Trusts & Estates 891 (1970).Clark, “The IRS Says ‘No’ to Charitable Gift of Life Insurance,” 22 Cumb. L. Rev. 299(1991/1992).Creedon, “Lifetime Gifts of Life Insurance,” 20 Prac. Law. 27 (1974).Dryburgh, “The Overselling of Charitable Reverse Split-Dollar Insurance,” 10 J. Tax. ofExempt Orgs. (No. 1) 13 (July/Aug. 1998).Freeman, “Life Insurance and Charitable Giving,” Charitable Giving Techniques, Amer.Bar Assoc. Sections of Taxation and Real Property, Probate, and Trust Law (Westlaw:C626 ALI-ABA 73, 1991). 680