Prof. Mitchell Gans Publishes ‘CRT Arrangement Deemed Transfer of Interest’ in Steve Leimberg Newsletter

Professor Mitchell Gans has published “CRT Arrangement Deemed Transfer of Interest” in the Steve Leimberg on-line newsletter. The article discusses a transaction involving a charitable remainder trust that presents a challenge to existing regulations. The paper suggests a method for redrafting the regulations in order to deal with this type of transaction and it also discusses the ethical implications for attorneys who assist clients in implementing these transactions.

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