Tax Court's Guide To Charitable Lid Plans

The tax court in Estate of Helen Christiansen v. Commissioner, 130 T.C. No. 1 (Jan. 24, 2008) has given planners a road map of what to do, and what not to do, in establishing an estate plan containing a charitable lid effectuated by a disclaimer. Specifically, in Christiansen, the court permitted a charitable deduction for a disclaimer-triggered distribution to a private foundation. But the court

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