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	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trusts-relationships-or-entities/</loc>
		<lastmod>2023-04-03T18:21:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/portability-another-reason-for-the-election/</loc>
		<lastmod>2023-04-03T18:21:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/rmd-relief-2/</loc>
		<lastmod>2023-04-03T18:20:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/more-on-president-bidens-2024-budget-proposals/</loc>
		<lastmod>2023-04-03T18:19:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/see-through-trusts-the-search-for-countable-beneficiaries-part-two-examples-of-the-disregard-rules/</loc>
		<lastmod>2023-04-03T17:38:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/intergenerational-split-dollar-planning/</loc>
		<lastmod>2023-03-22T18:08:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/gun-trusts/</loc>
		<lastmod>2023-03-22T18:07:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/fincen-beneficial-reporting/</loc>
		<lastmod>2023-03-22T18:05:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-2-0-the-need-for-fix-some-of-its-new-provisions/</loc>
		<lastmod>2023-03-22T17:54:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/proposed-regulations-for-estate-tax-deductions/</loc>
		<lastmod>2023-03-13T20:27:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/update-on-retirement-benefit-legislation/</loc>
		<lastmod>2023-03-13T20:24:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/overlooked-secure-act-2-0-provisions/</loc>
		<lastmod>2023-03-13T20:23:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/grantor-trusts-a-couple-of-unanswered-questions/</loc>
		<lastmod>2023-03-07T14:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/socially-responsible-investing-let-the-war-games-begin/</loc>
		<lastmod>2023-03-07T14:17:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/a-variety-of-slats-to-consider/</loc>
		<lastmod>2023-03-07T14:04:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/iras-paid-to-minors-an-observation-and-a-couple-of-traps/</loc>
		<lastmod>2023-03-07T14:00:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/a-rollover-recommendation-is-a-securities-recommendation/</loc>
		<lastmod>2023-02-23T20:24:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irs-waives-missed-60-day-rollover-due-to-fraud/</loc>
		<lastmod>2023-02-22T13:43:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/roth-ira-distribution-rules/</loc>
		<lastmod>2023-02-21T16:46:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-regulations/</loc>
		<lastmod>2023-02-17T14:32:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/eligible-rollover-distributions-some-limitations/</loc>
		<lastmod>2023-02-16T19:18:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/deciphering-the-50-excise-tax-waiver/</loc>
		<lastmod>2023-02-14T15:33:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-10-year-rule-no-penalties/</loc>
		<lastmod>2023-02-14T15:30:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/roth-ira-ordering-rules/</loc>
		<lastmod>2023-02-06T19:51:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-plan-spousal-consents/</loc>
		<lastmod>2023-02-06T19:50:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-reformations-2/</loc>
		<lastmod>2023-01-30T18:13:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-reformations/</loc>
		<lastmod>2023-01-30T15:09:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/medicaid-asset-protection-trusts-common-law-rules-still-seem-to-control-availability/</loc>
		<lastmod>2023-01-25T14:35:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-2-0-the-student-loan-match/</loc>
		<lastmod>2023-01-23T21:14:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/substantially-equal-installment-payment-rules/</loc>
		<lastmod>2023-01-20T15:14:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/court-created-special-needs-trusts/</loc>
		<lastmod>2023-01-19T14:16:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-2-0-long-term-care-premiums/</loc>
		<lastmod>2023-01-11T14:07:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-2-0-new-excise-taxes-and-limitations/</loc>
		<lastmod>2023-01-10T15:35:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/see-through-trusts-the-search-for-countable-beneficiaries-part-one-the-disregard-rules/</loc>
		<lastmod>2023-01-04T18:00:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/philanthropy-today/</loc>
		<lastmod>2023-01-04T16:26:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-proposed-regulations-two-eligible-designated-beneficiary-surprises/</loc>
		<lastmod>2023-01-03T16:36:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/rising-interest-rates-and-their-impact-on-estate-planning-techniques/</loc>
		<lastmod>2022-12-28T18:02:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-2-0/</loc>
		<lastmod>2022-12-27T13:30:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-charitable-distribution-traps-2/</loc>
		<lastmod>2022-12-23T14:20:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/michigan-silent-trust-update/</loc>
		<lastmod>2022-12-23T14:19:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-annuity-trusts-fail/</loc>
		<lastmod>2022-12-20T14:05:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/stretching-an-ira-distribution-with-a-charitable-trust/</loc>
		<lastmod>2022-12-19T20:09:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/donor-advised-funds-donor-has-no-standing/</loc>
		<lastmod>2022-12-16T14:25:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/annuity-investment-option-in-401k-plans/</loc>
		<lastmod>2022-12-14T14:53:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-2-0-when-will-it-arrive/</loc>
		<lastmod>2022-12-14T14:51:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/automatic-waiver-of-50-excise-tax/</loc>
		<lastmod>2022-12-12T15:56:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/endowment-donor-advised-funds-stay-away/</loc>
		<lastmod>2022-12-09T13:17:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/excess-contribution-you-need-to-file-form-5329/</loc>
		<lastmod>2022-12-09T13:15:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2022-2023-irs-priority-guidance/</loc>
		<lastmod>2022-12-06T20:14:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/substantiating-charitable-income-tax-deductions-the-irs-low-hanging-fruit/</loc>
		<lastmod>2022-12-06T20:06:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-owned-529-accounts-2/</loc>
		<lastmod>2022-11-30T19:44:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qcds-contemporaneous-written-acknowledgements/</loc>
		<lastmod>2022-11-29T16:36:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-giving-lessons-learned-the-hard-way/</loc>
		<lastmod>2022-11-28T15:09:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/late-gst-allocations-for-2021-gifts/</loc>
		<lastmod>2022-11-25T13:47:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/seizing-passports-yet-another-irs-remedy/</loc>
		<lastmod>2022-11-23T15:43:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/contracts-vs-wills-who-wins-the-devise/</loc>
		<lastmod>2022-11-23T15:16:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/clawback-the-special-rule-and-includible-regulations-2/</loc>
		<lastmod>2022-11-23T15:14:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/clawback-the-special-rule-and-includible-regulations/</loc>
		<lastmod>2022-11-18T16:13:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-remainder-trust-the-loss-of-both-marital-and-charitable-deductions/</loc>
		<lastmod>2022-11-18T16:12:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2023-rmds-for-those-who-received-rmd-relief/</loc>
		<lastmod>2022-11-18T16:11:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/roth-conversion-and-rbd-deadlines/</loc>
		<lastmod>2022-11-18T16:10:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-charitable-distribution-traps/</loc>
		<lastmod>2022-11-18T16:09:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-proposed-regulations/</loc>
		<lastmod>2022-11-18T16:08:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/first-dollars-out-trap/</loc>
		<lastmod>2022-11-18T16:07:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2023-retirement-plan-contributions-limits/</loc>
		<lastmod>2022-11-18T16:06:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-beneficiary-the-surviving-spouses-choices-the-election-to-treat-the-inherited-ira-as-their-ira/</loc>
		<lastmod>2022-11-18T16:05:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-beneficiary-the-surviving-spouses-choices-the-inherited-ira-option/</loc>
		<lastmod>2022-11-18T16:02:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/new-2023-federal-tax-limits/</loc>
		<lastmod>2022-11-04T15:06:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/inflation-reduction-act-of-2022-overview/</loc>
		<lastmod>2022-11-04T15:06:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/revisiting-the-still-working-exception-to-rmds/</loc>
		<lastmod>2022-11-04T15:06:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/elections-for-small-business-stock/</loc>
		<lastmod>2022-11-04T15:02:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-rollover-rules-learning-from-other-peoples-mistakes/</loc>
		<lastmod>2022-11-04T15:02:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-beneficiary-the-surviving-spouses-choices-the-rollover-option/</loc>
		<lastmod>2022-11-04T15:01:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/excise-taxes-are-not-income-taxes/</loc>
		<lastmod>2022-11-02T21:03:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/in-kind-required-minimum-distributions/</loc>
		<lastmod>2022-11-02T21:02:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/revocation-upon-divorce/</loc>
		<lastmod>2022-10-25T13:17:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/the-year-of-death-rmd-some-helpful-irs-leniency/</loc>
		<lastmod>2022-10-25T13:17:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-survey-statistics/</loc>
		<lastmod>2022-10-25T13:17:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/moving-retirement-funds-transfers-and-rollovers/</loc>
		<lastmod>2022-10-25T13:17:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/dynasty-trusts-making-them-more-tax-efficient/</loc>
		<lastmod>2022-10-25T13:17:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/disabled-and-chronically-ill-beneficiaries-update/</loc>
		<lastmod>2022-10-25T13:17:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/kiddie-tax-what-the-parents-dont-know-may-still-hurt-them/</loc>
		<lastmod>2022-10-25T13:17:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/private-placement-life-insurance/</loc>
		<lastmod>2022-10-25T13:17:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/roth-iras-beyond-retirement/</loc>
		<lastmod>2022-10-25T13:17:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/per-stirpes-per-capita-and-representation/</loc>
		<lastmod>2022-10-25T13:16:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/rule-against-perpetuities/</loc>
		<lastmod>2022-10-25T13:16:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/death-of-an-ira-owner/</loc>
		<lastmod>2022-10-25T13:16:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-plan-amendment-deadline-extended/</loc>
		<lastmod>2022-10-25T13:16:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/removal-of-trustees/</loc>
		<lastmod>2022-10-25T13:16:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/split-dollar-life-insurance-planning/</loc>
		<lastmod>2022-10-25T13:16:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/self-settled-income-only-trusts-medicaid-and-the-power-to-adjust/</loc>
		<lastmod>2022-10-25T13:16:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/the-uniform-partition-of-heirs-property-act/</loc>
		<lastmod>2022-10-25T13:16:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/stewardship-trusts/</loc>
		<lastmod>2022-10-25T13:16:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/preferred-partnership-freeze-planning/</loc>
		<lastmod>2022-10-25T13:16:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/rmd-relief/</loc>
		<lastmod>2022-10-25T13:16:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/proposed-taxation-of-cryptocurrency/</loc>
		<lastmod>2022-10-25T13:16:59+00:00</lastmod>
	</url>
</urlset>
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