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		<loc>https://greenleaftrust.com/missives/cannabis-and-trusts/</loc>
		<lastmod>2022-10-25T13:15:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-deduction-carryovers-they-are-not-automatic/</loc>
		<lastmod>2022-10-25T13:15:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2021-inflation-adjustments-to-taxes/</loc>
		<lastmod>2022-10-25T13:15:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/the-cream-in-the-coffee-distribution-rule/</loc>
		<lastmod>2022-10-25T13:15:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/downside-to-family-limited-partnerships-part-ii/</loc>
		<lastmod>2022-10-25T13:15:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/deemed-ira-distributions/</loc>
		<lastmod>2022-10-25T13:15:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/the-downside-to-family-limited-partnerships-part-i/</loc>
		<lastmod>2022-10-25T13:15:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/substantially-equal-periodic-ira-distributions/</loc>
		<lastmod>2022-10-25T13:15:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/end-of-year-charitable-giving-2/</loc>
		<lastmod>2022-10-25T13:15:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-decanting-in-michigan-one-courts-interpretation/</loc>
		<lastmod>2022-10-25T13:15:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/is-an-ira-a-trust/</loc>
		<lastmod>2022-10-25T13:15:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/taxable-and-non-taxable-distributions-from-retirement-plans/</loc>
		<lastmod>2022-10-25T13:15:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/clats-shark-fins-and-income-tax-planning/</loc>
		<lastmod>2022-10-25T13:15:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2021-social-security-increases/</loc>
		<lastmod>2022-10-25T13:15:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/november-2020-afr-and-irc-7520-rates/</loc>
		<lastmod>2022-10-25T13:15:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/bad-advice/</loc>
		<lastmod>2022-10-25T13:15:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tortious-interference-with-an-expected-inheritance/</loc>
		<lastmod>2022-10-25T13:15:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/spousal-elective-rights-time-for-a-change/</loc>
		<lastmod>2022-10-25T13:15:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/compensation-limits-for-qualified-plans/</loc>
		<lastmod>2022-10-25T13:14:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/string-provisions-and-the-bona-fide-sale-exception/</loc>
		<lastmod>2022-10-25T13:14:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/end-of-year-charitable-giving/</loc>
		<lastmod>2022-10-25T13:14:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/retirement-plans-and-creditor-protection-strategies-only-one-ira-in-michigan-2/</loc>
		<lastmod>2022-10-25T13:14:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-distributions-for-birth-and-adoption-expenses/</loc>
		<lastmod>2022-10-25T13:14:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/loans-to-trust-beneficiaries/</loc>
		<lastmod>2022-10-25T13:14:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/low-interest-rates-swap-powers-and-a-trustees-duty-to-defend/</loc>
		<lastmod>2022-10-25T13:14:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/governing-law-and-situs-of-trusts/</loc>
		<lastmod>2022-10-25T13:14:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ladybird-deeds-and-divorce/</loc>
		<lastmod>2022-10-25T13:14:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/october-interest-rates/</loc>
		<lastmod>2022-10-25T13:14:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/basis-what-trump-and-biden-have-in-common/</loc>
		<lastmod>2022-10-25T13:14:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/donating-closely-held-stock-to-donor-advised-fund/</loc>
		<lastmod>2022-10-25T13:14:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/delaware-silent-trusts/</loc>
		<lastmod>2022-10-25T13:14:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/gifts-of-fractional-interests-in-residences/</loc>
		<lastmod>2022-10-25T13:14:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/remainder-purchase-marital-trust/</loc>
		<lastmod>2022-10-25T13:14:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ilits-and-the-michigan-prudent-investor-rule/</loc>
		<lastmod>2022-10-25T13:14:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-plan-loan-offsets-vs-deemed-distributions-and-the-cares-act/</loc>
		<lastmod>2022-10-25T13:14:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/silent-trusts-in-michigan/</loc>
		<lastmod>2022-10-25T13:14:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/payroll-tax-withholding/</loc>
		<lastmod>2022-10-25T13:14:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-clarifications/</loc>
		<lastmod>2022-10-25T13:14:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/retirement-plans-and-creditor-protection-strategies-only-one-ira-in-michigan/</loc>
		<lastmod>2022-10-25T13:14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/donor-advised-funds-closer-scrutiny-ahead/</loc>
		<lastmod>2022-10-25T13:14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-paid-to-trust-treated-as-spousal-rollover/</loc>
		<lastmod>2022-10-25T13:14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/gifts-by-non-us-persons-maybe-taxed-maybe-not-taxed/</loc>
		<lastmod>2022-10-25T13:14:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/helping-clients-plan-for-2021/</loc>
		<lastmod>2022-10-25T13:14:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/roth-401k-accounts-some-distributions-may-still-be-taxable/</loc>
		<lastmod>2022-10-25T13:14:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/intrafamily-loans-and-irc-7872-2/</loc>
		<lastmod>2022-10-25T13:14:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/gifts-from-revocable-trusts/</loc>
		<lastmod>2022-10-25T13:14:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/distributable-net-income-retirement-distributions-and-trusts-oh-my/</loc>
		<lastmod>2022-10-25T13:14:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/when-a-loan-is-a-gift/</loc>
		<lastmod>2022-10-25T13:14:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/alternative-to-qualified-charitable-distribution/</loc>
		<lastmod>2022-10-25T13:14:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/intrafamily-loans-and-irc-7872/</loc>
		<lastmod>2022-10-25T13:14:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/impact-of-low-interest-rates-on-charitable-giving/</loc>
		<lastmod>2022-10-25T13:14:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/sales-to-intentionally-defective-trusts/</loc>
		<lastmod>2022-10-25T13:14:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/access-to-trust-assets/</loc>
		<lastmod>2022-10-25T13:14:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/federal-estate-and-gift-taxes-cousins-but-still-different/</loc>
		<lastmod>2022-10-25T13:14:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/grantor-retained-annuity-trusts-theres-no-better-time/</loc>
		<lastmod>2022-10-25T13:14:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/gifts-made-within-three-years-of-death/</loc>
		<lastmod>2022-10-25T13:14:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/cohabitation/</loc>
		<lastmod>2022-10-25T13:14:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/postnuptial-and-premarital-agreements-and-the-invasion-of-separate-property/</loc>
		<lastmod>2022-10-25T13:14:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/removal-of-a-trustee-can-the-settlor-handcuff-the-probate-judge/</loc>
		<lastmod>2022-10-25T13:14:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/innovative-secure-act-trust-options/</loc>
		<lastmod>2022-10-25T13:14:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/fiduciary-resignations/</loc>
		<lastmod>2022-10-25T13:14:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/sham-trusts/</loc>
		<lastmod>2022-10-25T13:14:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/applicable-federal-interest-rates-for-august/</loc>
		<lastmod>2022-10-25T13:14:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/rewriting-promissory-notes/</loc>
		<lastmod>2022-10-25T13:14:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/more-cares-act-guidance-on-distributions/</loc>
		<lastmod>2022-10-25T13:14:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-owned-annuities/</loc>
		<lastmod>2022-10-25T13:14:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trustees-and-self-dealing/</loc>
		<lastmod>2022-10-25T13:14:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/split-dollar-life-insurance-plans-a-new-form-is-taking-shape/</loc>
		<lastmod>2022-10-25T13:14:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/final-irc-199a-regulations-the-separate-share-rule/</loc>
		<lastmod>2022-10-25T13:14:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/life-insurance-the-reportable-policy-sale-tax-trap/</loc>
		<lastmod>2022-10-25T13:14:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/opportunity-zone-funds-and-estate-planning/</loc>
		<lastmod>2022-10-25T13:14:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/crummey-withdrawal-powers-an-unanswered-question/</loc>
		<lastmod>2022-10-25T13:14:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/coronavirus-related-distribution-clarifications/</loc>
		<lastmod>2022-10-25T13:14:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-gifts-and-the-quid-pro-quo-rule/</loc>
		<lastmod>2022-10-25T13:14:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/hardship-distributions-v-covid-19-distributions/</loc>
		<lastmod>2022-10-25T13:14:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2020-rollover-extended-to-august-31-2020/</loc>
		<lastmod>2022-10-25T13:14:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/june-30-the-secs-best-interest-regulations-kick-in/</loc>
		<lastmod>2022-10-25T13:14:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/distributions-from-retirement-plans-under-the-cares-act-some-answers/</loc>
		<lastmod>2022-10-25T13:14:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/defined-value-clause-fails-in-tax-court/</loc>
		<lastmod>2022-10-25T13:14:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/grantor-trusts-even-for-the-beneficiary/</loc>
		<lastmod>2022-10-25T13:14:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/the-slow-drip-charitable-remainder-unitrust/</loc>
		<lastmod>2022-10-25T13:14:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/the-slow-drip-charitable-remainder-unitrust-2/</loc>
		<lastmod>2022-10-25T13:14:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/filling-a-trustee-vacancy/</loc>
		<lastmod>2022-10-25T13:14:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/payment-of-income-tax-liability-with-cryptocurrency/</loc>
		<lastmod>2022-10-25T13:14:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/july-applicable-federal-rates-of-interest/</loc>
		<lastmod>2022-10-25T13:14:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/seps-and-simples-ira-based-employer-savings-plans/</loc>
		<lastmod>2022-10-25T13:14:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/estate-planning-insights-from-florida/</loc>
		<lastmod>2022-10-25T13:14:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/roth-conversions-in-a-cares-act-world/</loc>
		<lastmod>2022-10-25T13:14:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-charitable-distributions-yes-even-in-2020/</loc>
		<lastmod>2022-10-25T13:14:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/gift-of-remainder-interest-in-home-to-charity-its-never-been-better/</loc>
		<lastmod>2022-10-25T13:14:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/required-distributions-and-the-50-penalty-use-a-trust/</loc>
		<lastmod>2022-10-25T13:14:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/terminating-an-irrevocable-trust/</loc>
		<lastmod>2022-10-25T13:14:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trusts-keeping-up-with-the-modern-family/</loc>
		<lastmod>2022-10-25T13:14:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2019-fiduciary-decisions/</loc>
		<lastmod>2022-10-25T13:14:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/stranger-to-the-marriage-doctrine-adopted-children-in-estate-planning/</loc>
		<lastmod>2022-10-25T13:14:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-decanting-beware-of-the-hidden-gift-consequences/</loc>
		<lastmod>2022-10-25T13:14:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/waiver-of-rights-of-intestacy/</loc>
		<lastmod>2022-10-25T13:14:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/life-insurance-the-incident-of-ownership-rule/</loc>
		<lastmod>2022-10-25T13:14:31+00:00</lastmod>
	</url>
</urlset>
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