<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//greenleaftrust.com/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>https://greenleaftrust.com/missives/incomplete-gifts-part-2/</loc>
		<lastmod>2022-10-25T13:16:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2023-retirement-plan-contribution-increases/</loc>
		<lastmod>2022-10-25T13:16:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/adult-adoptions-and-trusts/</loc>
		<lastmod>2022-10-25T13:16:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/coronavirus-related-distributions/</loc>
		<lastmod>2022-10-25T13:16:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/able-accounts-updated/</loc>
		<lastmod>2022-10-25T13:16:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/incomplete-gifts-2/</loc>
		<lastmod>2022-10-25T13:16:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/payments-may-not-be-alimony/</loc>
		<lastmod>2022-10-25T13:16:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/completed-gifts-in-michigan-a-dissertation/</loc>
		<lastmod>2022-10-25T13:16:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/529-account-to-roth-ira/</loc>
		<lastmod>2022-10-25T13:16:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-small-business-stock-update/</loc>
		<lastmod>2022-10-25T13:16:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/a-narrow-planning-tip/</loc>
		<lastmod>2022-10-25T13:16:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-charitable-distributions-a-few-forgotten-limitations/</loc>
		<lastmod>2022-10-25T13:16:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/late-portability-elections/</loc>
		<lastmod>2022-10-25T13:16:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/exiting-an-unwanted-qtip/</loc>
		<lastmod>2022-10-25T13:16:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/dower-only-a-cloud-on-title/</loc>
		<lastmod>2022-10-25T13:16:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/reverse-rollovers-revisited/</loc>
		<lastmod>2022-10-25T13:16:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/cryptocurrency-in-iras/</loc>
		<lastmod>2022-10-25T13:16:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-proposed-regulations-again/</loc>
		<lastmod>2022-10-25T13:16:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/rule-of-55/</loc>
		<lastmod>2022-10-25T13:16:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/joint-bank-accounts-intent-trumps-survivorship/</loc>
		<lastmod>2022-10-25T13:16:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-proposed-regulations-good-news-and-bad-news-2/</loc>
		<lastmod>2022-10-25T13:16:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/july-2022-applicable-federal-rates-of-interest/</loc>
		<lastmod>2022-10-25T13:16:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-proposed-regulations-the-concurrent-life-expectancy-trap/</loc>
		<lastmod>2022-10-25T13:16:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-proposed-regulations-good-news-and-bad-news/</loc>
		<lastmod>2022-10-25T13:16:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2023-green-book-trust-proposals/</loc>
		<lastmod>2022-10-25T13:16:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/sale-of-principal-residence-the-irc-121-exclusion/</loc>
		<lastmod>2022-10-25T13:16:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trusts-the-public-policy-constraint/</loc>
		<lastmod>2022-10-25T13:16:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/surviving-spouse-as-designated-beneficiary-rmd-delay/</loc>
		<lastmod>2022-10-25T13:16:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/health-savings-accounts-for-seniors/</loc>
		<lastmod>2022-10-25T13:16:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/see-through-trusts-flexibility-regulations-sort-of/</loc>
		<lastmod>2022-10-25T13:16:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/forced-heirship-laws-not-with-brussels-iv/</loc>
		<lastmod>2022-10-25T13:16:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/the-still-working-exception-and-the-first-dollar-out-rule/</loc>
		<lastmod>2022-10-25T13:16:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-opportunity-zone-investments-changes-on-the-horizon-good-and-bad/</loc>
		<lastmod>2022-10-25T13:16:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/surviving-spouse-permitted-a-rollover-of-the-decedents-ira/</loc>
		<lastmod>2022-10-25T13:16:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2023-social-security-increase-on-the-horizon/</loc>
		<lastmod>2022-10-25T13:16:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-giving-overview/</loc>
		<lastmod>2022-10-25T13:16:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/same-property-rule/</loc>
		<lastmod>2022-10-25T13:16:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/breach-of-fiduciary-duty-when-co-trustee-is-also-beneficiary/</loc>
		<lastmod>2022-10-25T13:16:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/clawback-seems-to-be-coming-back/</loc>
		<lastmod>2022-10-25T13:16:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/clawback-returns/</loc>
		<lastmod>2022-10-25T13:16:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/leaving-too-much-wealth-to-your-heirs/</loc>
		<lastmod>2022-10-25T13:16:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trustees-and-asset-protection-liability/</loc>
		<lastmod>2022-10-25T13:16:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/right-of-publicity-in-michigan/</loc>
		<lastmod>2022-10-25T13:16:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/isolating-basis-in-an-ira/</loc>
		<lastmod>2022-10-25T13:16:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/taxation-of-crypto-mining-services/</loc>
		<lastmod>2022-10-25T13:16:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/administrations-2023-proposal-updated/</loc>
		<lastmod>2022-10-25T13:16:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/purpose-trusts-proceed-with-caution/</loc>
		<lastmod>2022-10-25T13:16:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trusts-agency-and-the-ability-to-delegate/</loc>
		<lastmod>2022-10-25T13:16:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/how-long-can-the-irs-audit-your-tax-return/</loc>
		<lastmod>2022-10-25T13:16:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/implications-of-the-proposed-surtax-on-non-grantor-trust-income/</loc>
		<lastmod>2022-10-25T13:16:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/employer-sponsored-retirement-accounts-a-mishmash-of-rules/</loc>
		<lastmod>2022-10-25T13:16:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/lifetime-gifts-advancements-or-ademptions-by-satisfaction/</loc>
		<lastmod>2022-10-25T13:16:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/termination-of-trust-nope/</loc>
		<lastmod>2022-10-25T13:16:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-2-0-even-more-ii/</loc>
		<lastmod>2022-10-25T13:16:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-2-0-even-more/</loc>
		<lastmod>2022-10-25T13:16:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-2-0-maybe/</loc>
		<lastmod>2022-10-25T13:16:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-directors-and-trustees-dueling-fiduciaries/</loc>
		<lastmod>2022-10-25T13:16:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/fbar-penalties/</loc>
		<lastmod>2022-10-25T13:16:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2023-biden-budget-proposals/</loc>
		<lastmod>2022-10-25T13:16:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/spouses-power-to-remove-and-replace-trustee/</loc>
		<lastmod>2022-10-25T13:16:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/failure-to-follow-withdrawal-trust-conditions-a-non-disclaimer/</loc>
		<lastmod>2022-10-25T13:16:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/iras-payable-to-a-trust-for-the-surviving-spouse/</loc>
		<lastmod>2022-10-25T13:16:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/april-afr-rates/</loc>
		<lastmod>2022-10-25T13:16:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/grantor-trust-tax-reimbursements/</loc>
		<lastmod>2022-10-25T13:16:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qtip-trust-a-tax-trap/</loc>
		<lastmod>2022-10-25T13:16:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/contracts-to-make-a-will-and-more/</loc>
		<lastmod>2022-10-25T13:16:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/stepped-up-basis-a-short-history-and-why-its-back-in-the-news/</loc>
		<lastmod>2022-10-25T13:16:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/cryptocurrency-held-in-iras/</loc>
		<lastmod>2022-10-25T13:16:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2021s-top-10-estate-and-tax-developments/</loc>
		<lastmod>2022-10-25T13:16:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-lead-trusts-part-1-an-overview/</loc>
		<lastmod>2022-10-25T13:16:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-lead-trusts-part-2-the-details/</loc>
		<lastmod>2022-10-25T13:16:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/backdoor-roth-update/</loc>
		<lastmod>2022-10-25T13:16:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/changing-a-trusts-situs/</loc>
		<lastmod>2022-10-25T13:16:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-rollover-mistakes/</loc>
		<lastmod>2022-10-25T13:16:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/notary-also-as-witness/</loc>
		<lastmod>2022-10-25T13:16:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tax-extensions-coming-to-an-end/</loc>
		<lastmod>2022-10-25T13:16:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/proposed-fincen-regulations-on-disclosure-of-beneficial-interests/</loc>
		<lastmod>2022-10-25T13:16:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/llc-inheritance-agreement/</loc>
		<lastmod>2022-10-25T13:16:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/cannabis-business-assets-unanswered-questions/</loc>
		<lastmod>2022-10-25T13:16:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/an-interesting-charitable-giving-bill/</loc>
		<lastmod>2022-10-25T13:16:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/mitigating-the-income-taxes-of-non-grantor-trusts/</loc>
		<lastmod>2022-10-25T13:16:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/exercising-powers-of-appointment/</loc>
		<lastmod>2022-10-25T13:16:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/stock-redemption-agreements-may-not-set-value/</loc>
		<lastmod>2022-10-25T13:16:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/time-to-review-estate-freeze-strategies-preferred-partnership-part-3/</loc>
		<lastmod>2022-10-25T13:16:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/self-directed-iras-when-will-they-learn/</loc>
		<lastmod>2022-10-25T13:16:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-one-unanswered-question-with-see-through-trusts/</loc>
		<lastmod>2022-10-25T13:16:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-facade-easement-tax-deduction/</loc>
		<lastmod>2022-10-25T13:16:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/clawback-anti-abuse-rules-coming-soon/</loc>
		<lastmod>2022-10-25T13:16:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/time-to-revisit-estate-freeze-strategies-gifts-part-one/</loc>
		<lastmod>2022-10-25T13:16:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/time-to-review-estate-freeze-strategies-sales-part-2/</loc>
		<lastmod>2022-10-25T13:16:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/splitting-gifts-deceptively-simple/</loc>
		<lastmod>2022-10-25T13:16:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/asset-protection-trusts-in-michigan/</loc>
		<lastmod>2022-10-25T13:16:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/taxes-penalties-and-divorce-iras-and-qualified-plans-are-not-the-same/</loc>
		<lastmod>2022-10-25T13:16:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/required-minimum-distribution-changes-on-the-horizon/</loc>
		<lastmod>2022-10-25T13:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/fiduciaries/</loc>
		<lastmod>2022-10-25T13:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-llcs-as-an-alternative-to-a-private-foundation/</loc>
		<lastmod>2022-10-25T13:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2022-dealing-with-the-new-rmd-tables/</loc>
		<lastmod>2022-10-25T13:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/generation-skipping-transfers-avoiding-a-few-traps-along-the-way/</loc>
		<lastmod>2022-10-25T13:16:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-material-purposes-in-the-eye-of-the-beholder/</loc>
		<lastmod>2022-10-25T13:16:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/elements-of-a-gift/</loc>
		<lastmod>2022-10-25T13:16:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/why-using-a-trust-is-important-in-a-future-divorce-2/</loc>
		<lastmod>2022-10-25T13:16:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/foreign-bank-accounts-leaving-your-heir-a-headache/</loc>
		<lastmod>2022-10-25T13:16:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/michigans-uniform-voidable-transaction-act-2/</loc>
		<lastmod>2022-10-25T13:16:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/assisted-reproductive-technology-update-2/</loc>
		<lastmod>2022-10-25T13:16:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/using-retirement-assets-for-philanthropy-2/</loc>
		<lastmod>2022-10-25T13:16:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/assisted-reproductive-technology-update/</loc>
		<lastmod>2022-10-25T13:16:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/michigans-uniform-voidable-transaction-act/</loc>
		<lastmod>2022-10-25T13:16:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/end-of-year-charitable-giving-4/</loc>
		<lastmod>2022-10-25T13:16:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/risks-of-trust-decantings/</loc>
		<lastmod>2022-10-25T13:16:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/business-valuation-discounts-when-will-they-apply/</loc>
		<lastmod>2022-10-25T13:16:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/why-using-a-trust-is-important-in-a-future-divorce/</loc>
		<lastmod>2022-10-25T13:16:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/using-retirement-assets-for-philanthropy/</loc>
		<lastmod>2022-10-25T13:16:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/spouse-as-ira-beneficiary/</loc>
		<lastmod>2022-10-25T13:16:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-income-tax-deductions-for-non-grantor-trusts/</loc>
		<lastmod>2022-10-25T13:16:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/cryptocurrencies-held-in-trusts/</loc>
		<lastmod>2022-10-25T13:16:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/indirect-gifts-form-over-substance/</loc>
		<lastmod>2022-10-25T13:16:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/final-regulations-on-trust-and-estate-deductions/</loc>
		<lastmod>2022-10-25T13:16:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/update-proposed-tax-law-changes-2/</loc>
		<lastmod>2022-10-25T13:16:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/yet-another-congressional-committee-proposal/</loc>
		<lastmod>2022-10-25T13:16:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/iras-paid-to-revocable-trusts/</loc>
		<lastmod>2022-10-25T13:16:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/implications-of-the-proposed-limit-on-valuation-discounts/</loc>
		<lastmod>2022-10-25T13:16:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/rmd-tables/</loc>
		<lastmod>2022-10-25T13:16:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/treasury-priority-guidance/</loc>
		<lastmod>2022-10-25T13:16:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-giving-through-trusts-a-new-imperative/</loc>
		<lastmod>2022-10-25T13:16:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/preferred-partnership-freeze/</loc>
		<lastmod>2022-10-25T13:16:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/update-proposed-tax-law-changes/</loc>
		<lastmod>2022-10-25T13:16:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-small-business-stock/</loc>
		<lastmod>2022-10-25T13:16:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/reasons-to-consider-a-lifetime-qtip-trust/</loc>
		<lastmod>2022-10-25T13:16:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tracing-ira-distributions-more-on-inherited-iras/</loc>
		<lastmod>2022-10-25T13:16:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/grantor-retained-income-trust-infrequently-used/</loc>
		<lastmod>2022-10-25T13:16:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/inherited-iras-some-may-be-creditor-protected/</loc>
		<lastmod>2022-10-25T13:16:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/public-policy-and-trust-limitations-or-conditions/</loc>
		<lastmod>2022-10-25T13:16:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/formula-gifts-a-short-sort-of-history/</loc>
		<lastmod>2022-10-25T13:16:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/michigan-entireties-trust-were-waiting-and-were-waiting-and/</loc>
		<lastmod>2022-10-25T13:16:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/the-new-corporate-transparency-act-trusts-get-a-pass-for-now/</loc>
		<lastmod>2022-10-25T13:16:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2022-projected-applicable-exclusion-amounts-2/</loc>
		<lastmod>2022-10-25T13:16:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irc-2703-primer-on-what-agreements-are-covered/</loc>
		<lastmod>2022-10-25T13:16:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/early-distribution-additional-tax-after-separation-of-service/</loc>
		<lastmod>2022-10-25T13:16:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/michigan-entireties-trust-still-waiting-but-is-it-needed/</loc>
		<lastmod>2022-10-25T13:16:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/what-constitutes-eligible-compensation-for-ira-contributions/</loc>
		<lastmod>2022-10-25T13:16:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2022-projected-applicable-exclusion-amounts/</loc>
		<lastmod>2022-10-25T13:16:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/reciprocal-trust-doctrine-what-does-interrelated-mean/</loc>
		<lastmod>2022-10-25T13:16:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/house-ways-and-means-committee-estate-gift-and-trust-proposals/</loc>
		<lastmod>2022-10-25T13:16:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/holding-real-estate-in-an-ira-2/</loc>
		<lastmod>2022-10-25T13:16:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/action-steps-in-a-pre-budget-reconciliation-world/</loc>
		<lastmod>2022-10-25T13:16:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/helping-grandchildren-with-college-expenses-while-avoiding-taxes/</loc>
		<lastmod>2022-10-25T13:16:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/revocation-on-divorce-statute-does-it-cover-inherited-iras/</loc>
		<lastmod>2022-10-25T13:16:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tax-free-conversion-of-s-corporations-to-llcs/</loc>
		<lastmod>2022-10-25T13:16:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/house-ways-and-means-committee-list-of-tax-proposals/</loc>
		<lastmod>2022-10-25T13:16:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/on-the-horizon-forced-retirement-plan-distributions-2/</loc>
		<lastmod>2022-10-25T13:16:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/house-ways-and-means-committee-proposals-ii/</loc>
		<lastmod>2022-10-25T13:16:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/no-contest-clause-effective-even-when-theres-undue-influence/</loc>
		<lastmod>2022-10-25T13:15:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/on-the-horizon-forced-retirement-plan-distributions/</loc>
		<lastmod>2022-10-25T13:15:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/holding-real-estate-in-an-ira/</loc>
		<lastmod>2022-10-25T13:15:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-directors-trust-amendment-void-due-to-undue-influence/</loc>
		<lastmod>2022-10-25T13:15:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tax-man-cometh/</loc>
		<lastmod>2022-10-25T13:15:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/per-stirpes-its-not-as-simple-as-you-thought/</loc>
		<lastmod>2022-10-25T13:15:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trusts-material-purpose-provision/</loc>
		<lastmod>2022-10-25T13:15:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/silent-trusts-again/</loc>
		<lastmod>2022-10-25T13:15:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/dementia-diagnosis-does-not-invalidate-will/</loc>
		<lastmod>2022-10-25T13:15:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/september-2021-afrs/</loc>
		<lastmod>2022-10-25T13:15:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-2-0-heading-our-way-soon-2/</loc>
		<lastmod>2022-10-25T13:15:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/proposed-tax-reform-and-philanthropy-2/</loc>
		<lastmod>2022-10-25T13:15:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/proposed-tax-reform-and-philanthropy/</loc>
		<lastmod>2022-10-25T13:15:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-2-0-heading-our-way-soon/</loc>
		<lastmod>2022-10-25T13:15:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/backdoor-roth-strategy-on-steroids-maybe/</loc>
		<lastmod>2022-10-25T13:15:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/direct-gifts-part-1-tuition/</loc>
		<lastmod>2022-10-25T13:15:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/direct-gifts-part-2-medical-expenses/</loc>
		<lastmod>2022-10-25T13:15:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-longevity-annuity-contracts/</loc>
		<lastmod>2022-10-25T13:15:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/no-inherited-rollovers-2/</loc>
		<lastmod>2022-10-25T13:15:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/no-contest-clauses-keep-em-guessing/</loc>
		<lastmod>2022-10-25T13:15:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/new-life-for-ilits/</loc>
		<lastmod>2022-10-25T13:15:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/small-business-tax-fairness-act-proposal/</loc>
		<lastmod>2022-10-25T13:15:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/more-on-donor-advised-fund-distributions/</loc>
		<lastmod>2022-10-25T13:15:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/medicaid-eligibility-and-federal-preemption/</loc>
		<lastmod>2022-10-25T13:15:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/clawback-of-gift-taxes/</loc>
		<lastmod>2022-10-25T13:15:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/divorce-property-settlement-trumps-trust-code/</loc>
		<lastmod>2022-10-25T13:15:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/inherited-401k-accounts-in-bankruptcy/</loc>
		<lastmod>2022-10-25T13:15:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/dividends-as-net-investment-income-2/</loc>
		<lastmod>2022-10-25T13:15:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/donor-advised-funds-under-scrutiny/</loc>
		<lastmod>2022-10-25T13:15:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/dividends-as-net-investment-income/</loc>
		<lastmod>2022-10-25T13:15:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-giving-the-quasi-rollover/</loc>
		<lastmod>2022-10-25T13:15:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/august-afr-interest-rates/</loc>
		<lastmod>2022-10-25T13:15:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/inherited-401k-in-bankruptcy/</loc>
		<lastmod>2022-10-25T13:15:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/whats-the-delaware-tax-trap/</loc>
		<lastmod>2022-10-25T13:15:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/fw-charitable-remainder-trust-stretch-alternative/</loc>
		<lastmod>2022-10-25T13:15:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/health-savings-accounts-the-good-and-the-bad/</loc>
		<lastmod>2022-10-25T13:15:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/esg-trust-investments/</loc>
		<lastmod>2022-10-25T13:15:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/no-inherited-rollovers/</loc>
		<lastmod>2022-10-25T13:15:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/private-loan-split-dollar-plans/</loc>
		<lastmod>2022-10-25T13:15:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/distributable-net-income/</loc>
		<lastmod>2022-10-25T13:15:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-see-through-trusts-revisited/</loc>
		<lastmod>2022-10-25T13:15:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/toggling-on-and-off-grantor-trust-status/</loc>
		<lastmod>2022-10-25T13:15:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/rmds-to-take-or-not-to-take-that-is-the-question/</loc>
		<lastmod>2022-10-25T13:15:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/multiple-non-grantor-trusts/</loc>
		<lastmod>2022-10-25T13:15:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/new-rmds-coming-in-2022/</loc>
		<lastmod>2022-10-25T13:15:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trustee-reporting-and-communication/</loc>
		<lastmod>2022-10-25T13:15:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/rollover-refresher/</loc>
		<lastmod>2022-10-25T13:15:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/are-you-sure-you-want-to-be-an-ilit-trustee/</loc>
		<lastmod>2022-10-25T13:15:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-decanting-power-use-your-own-built-in-provision/</loc>
		<lastmod>2022-10-25T13:15:41+00:00</lastmod>
	</url>
</urlset>
<!-- XML Sitemap generated by Rank Math SEO Plugin (c) Rank Math - rankmath.com -->