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		<loc>https://greenleaftrust.com/missives/retirement-benefits-paid-to-a-charitable-remainder-trust/</loc>
		<lastmod>2022-10-25T13:13:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-remainder-trusts-sales-and-rollovers-of-the-income-interest/</loc>
		<lastmod>2022-10-25T13:13:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/divorce-disinheriting-the-beneficiary/</loc>
		<lastmod>2022-10-25T13:13:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/family-business-valuations-the-discount-war-rages-on/</loc>
		<lastmod>2022-10-25T13:13:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/iras-in-divorce-nice-guys-can-finish-last/</loc>
		<lastmod>2022-10-25T13:13:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/a-trustees-power-to-adjust-useful-but-its-a-lot-of-work/</loc>
		<lastmod>2022-10-25T13:13:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/acceptance-of-a-trust-some-vague-standards-to-contend-with/</loc>
		<lastmod>2022-10-25T13:13:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/bequest-of-retirement-assets-to-donor-advised-fund/</loc>
		<lastmod>2022-10-25T13:13:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/pot-trusts/</loc>
		<lastmod>2022-10-25T13:13:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/real-property-taxes-living-with-the-uncapping-rules/</loc>
		<lastmod>2022-10-25T13:13:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/retirement-plan-loans-and-hardship-distributions-hurricane-harvey-relief/</loc>
		<lastmod>2022-10-25T13:13:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/rmds-end-of-the-line-tricks-and-traps/</loc>
		<lastmod>2022-10-25T13:13:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/estate-tax-apportionment-clauses/</loc>
		<lastmod>2022-10-25T13:13:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/inherited-iras-reporting-useless-information/</loc>
		<lastmod>2022-10-25T13:13:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/iras-avoiding-the-10-early-withdrawal-penalty/</loc>
		<lastmod>2022-10-25T13:13:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/lifetime-gifts-lurking-capital-gains-taxes/</loc>
		<lastmod>2022-10-25T13:13:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/asset-protection-trusts-a-second-look-at-the-alter-ego-concerns/</loc>
		<lastmod>2022-10-25T13:13:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/digital-assets-fiduciaries-navigating-the-cloud/</loc>
		<lastmod>2022-10-25T13:13:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trustees-continuing-fiduciary-duties/</loc>
		<lastmod>2022-10-25T13:13:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/impending-hospitalization/</loc>
		<lastmod>2022-10-25T13:13:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-rollovers-use-extreme-caution/</loc>
		<lastmod>2022-10-25T13:13:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/odds-and-ends-of-possible-interest/</loc>
		<lastmod>2022-10-25T13:13:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/spendthrift-trust-primer/</loc>
		<lastmod>2022-10-25T13:13:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/retirement-plan-spousal-waivers/</loc>
		<lastmod>2022-10-25T13:13:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/self-directed-iras-tax-losses/</loc>
		<lastmod>2022-10-25T13:13:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tax-planning-charitable-remainder-trusts/</loc>
		<lastmod>2022-10-25T13:13:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/a-second-look-at-the-proposed-tax-code-reform/</loc>
		<lastmod>2022-10-25T13:13:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/iras-and-community-property-rights/</loc>
		<lastmod>2022-10-25T13:13:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/michigan-trust-decanting-limitations-and-the-common-law/</loc>
		<lastmod>2022-10-25T13:13:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/michigan-trust-rankings/</loc>
		<lastmod>2022-10-25T13:13:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/military-pension-changes-on-the-horizon/</loc>
		<lastmod>2022-10-25T13:13:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/alimony-trusts-the-unknown-marital-trust/</loc>
		<lastmod>2022-10-25T13:13:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/community-property-trusts/</loc>
		<lastmod>2022-10-25T13:13:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/intellectual-property-rights-in-estate-planning-a-bit-more-complicated-than-you-think/</loc>
		<lastmod>2022-10-25T13:13:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/senate-tax-reform-proposal-lifetime-gifts/</loc>
		<lastmod>2022-10-25T13:13:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tax-basis-planning-strategies/</loc>
		<lastmod>2022-10-25T13:13:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trusts-designated-choice-of-law/</loc>
		<lastmod>2022-10-25T13:13:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2018-federal-transfer-tax-exemptions/</loc>
		<lastmod>2022-10-25T13:13:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/more-on-the-proposed-tax-law-changes/</loc>
		<lastmod>2022-10-25T13:13:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/more-on-the-tax-proposal/</loc>
		<lastmod>2022-10-25T13:13:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/net-gifts-a-strategy-to-consider/</loc>
		<lastmod>2022-10-25T13:13:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/republican-tax-reform-proposal/</loc>
		<lastmod>2022-10-25T13:13:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/fiduciary-access-to-client-emails/</loc>
		<lastmod>2022-10-25T13:13:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/how-to-protect-an-inheritance-in-a-subsequent-divorce/</loc>
		<lastmod>2022-10-25T13:13:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-distributions-to-trusts/</loc>
		<lastmod>2022-10-25T13:13:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/the-beneficiary-with-substance-abuse-a-checklist/</loc>
		<lastmod>2022-10-25T13:13:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2017-tax-reform-proposals-impact-on-retirement-plans/</loc>
		<lastmod>2022-10-25T13:13:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/creditor-claims-against-life-insurance-death-benefit/</loc>
		<lastmod>2022-10-25T13:13:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/durable-powers-of-attorney-the-good-the-bad-and-the-ugly/</loc>
		<lastmod>2022-10-25T13:13:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tax-reform-primer-miscellaneous-deductions/</loc>
		<lastmod>2022-10-25T13:13:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tax-reform-proposals-revisited-yet-again/</loc>
		<lastmod>2022-10-25T13:13:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tax-reform-unintended-consequences/</loc>
		<lastmod>2022-10-25T13:13:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-see-through-trusts/</loc>
		<lastmod>2022-10-25T13:13:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/repealing-the-estate-tax-commentary-on-its-context/</loc>
		<lastmod>2022-10-25T13:13:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tax-reform-so-how-do-we-advise-our-clients/</loc>
		<lastmod>2022-10-25T13:13:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tax-reform-and-the-law-of-unintended-consequences/</loc>
		<lastmod>2022-10-25T13:13:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/end-of-year-gifts/</loc>
		<lastmod>2022-10-25T13:13:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/innocent-spouse-income-tax-relief/</loc>
		<lastmod>2022-10-25T13:13:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/lifetime-gifts-of-closely-held-business-interests-use-a-trust/</loc>
		<lastmod>2022-10-25T13:13:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-the-charitable-gift-annuity-option/</loc>
		<lastmod>2022-10-25T13:13:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/directed-trustees/</loc>
		<lastmod>2022-10-25T13:13:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/donor-advised-funds/</loc>
		<lastmod>2022-10-25T13:13:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/spendthrift-provision-a-trusts-material-purpose/</loc>
		<lastmod>2022-10-25T13:13:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trustees-on-going-duty-to-ascertain-beneficiarys-status/</loc>
		<lastmod>2022-10-25T13:13:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/minors-trust-irc-2503c/</loc>
		<lastmod>2022-10-25T13:13:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-situs-michigan-compared-to-delaware/</loc>
		<lastmod>2022-10-25T13:13:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/reviewing-estate-planning-documents/</loc>
		<lastmod>2022-10-25T13:13:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/roth-iras-a-new-look-after-tax-reform/</loc>
		<lastmod>2022-10-25T13:13:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irc-199a-deduction-a-trade-off-in-penalties/</loc>
		<lastmod>2022-10-25T13:13:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irc-199a-independent-contractors-and-the-20-deduction-for-pass-through-entities/</loc>
		<lastmod>2022-10-25T13:13:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/michigan-trust-decantings-redux/</loc>
		<lastmod>2022-10-25T13:13:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2018-heckerling-institute-directed-trustees-and-a-shout-out-for-professional-trustees/</loc>
		<lastmod>2022-10-25T13:13:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/asset-protection-trusts-the-public-policy-exception/</loc>
		<lastmod>2022-10-25T13:13:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/directed-trusts-coming-to-michigan-soon/</loc>
		<lastmod>2022-10-25T13:13:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/income-taxation-of-trusts-and-estates/</loc>
		<lastmod>2022-10-25T13:13:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/see-through-trusts-and-required-minimum-distributions-limited-power-of-appointment-complications/</loc>
		<lastmod>2022-10-25T13:13:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2017-tax-act-clawback-concerns/</loc>
		<lastmod>2022-10-25T13:13:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/per-capita-vs-per-stirpes/</loc>
		<lastmod>2022-10-25T13:13:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/roth-iras-some-tricks-to-keep-in-mind/</loc>
		<lastmod>2022-10-25T13:13:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-remainder-trusts-an-old-tool-to-fix-a-new-problem/</loc>
		<lastmod>2022-10-25T13:13:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/grantor-trusts-from-the-trustees-perspective/</loc>
		<lastmod>2022-10-25T13:13:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/its-time-to-revisit-durable-powers-of-attorney/</loc>
		<lastmod>2022-10-25T13:13:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/asset-protection-trusts/</loc>
		<lastmod>2022-10-25T13:13:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/retirement-plan-and-ira-hardship-distributions-rule-changes-in-2019/</loc>
		<lastmod>2022-10-25T13:13:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2017-tax-act-new-planning-with-non-grantor-trusts/</loc>
		<lastmod>2022-10-25T13:13:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/asset-protection-trusts-better-than-a-prenuptial-agreement/</loc>
		<lastmod>2022-10-25T13:13:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/stretch-iras-revisited/</loc>
		<lastmod>2022-10-25T13:13:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/the-death-of-the-fiduciary-rule-is-it-premature/</loc>
		<lastmod>2022-10-25T13:13:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-modifications-tricks-traps-and-taxes/</loc>
		<lastmod>2022-10-25T13:13:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trustees-duty-of-impartiality-vs-ability-to-decant-where-to-draw-the-line/</loc>
		<lastmod>2022-10-25T13:13:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/iras-mistakes-and-misconceptions/</loc>
		<lastmod>2022-10-25T13:13:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/per-stipes-vs-per-capita-and-rules-of-construction-in-the-eye-of-the-beholder-but-for-the-michigan-antilapse-statute/</loc>
		<lastmod>2022-10-25T13:13:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/delaware-trust-companies-favorable-asset-protection-laws/</loc>
		<lastmod>2022-10-25T13:13:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/iras-payable-to-trusts-use-the-beneficiary-designation-form/</loc>
		<lastmod>2022-10-25T13:13:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/iras-transferred-in-a-divorce-mistakes-and-mishandling/</loc>
		<lastmod>2022-10-25T13:13:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/beneficiarys-lost-inheritance-in-bankruptcy-the-throw-back-rule/</loc>
		<lastmod>2022-10-25T13:13:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tax-impact-of-investment-advisory-fees/</loc>
		<lastmod>2022-10-25T13:13:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/able-accounts-they-are-getting-better/</loc>
		<lastmod>2022-10-25T13:13:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/accessing-digital-assets-powers-of-attorney-wills-trusts-use-the-word-content/</loc>
		<lastmod>2022-10-25T13:13:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irc-199as-20-deduction-planning-for-eligibility/</loc>
		<lastmod>2022-10-25T13:13:21+00:00</lastmod>
	</url>
</urlset>
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