Last week 1,300 gift planners convened in Orlando for the 18th National Conference on Planned Giving. And as suspected, the Katrina Emergency Tax Relief Act of 2005 and its implications on "indirect" IRA rollovers was a hot topic. In this follow-up to last week's article, Professor Christopher R. Hoyt, who presented at the conference on this subject, offers his further thoughts and computations.
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