<?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/new-legislation-update/</loc>
		<lastmod>2022-10-25T13:13:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/probate-elective-shares-and-allowances-for-2018/</loc>
		<lastmod>2022-10-25T13:13:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/new-life-for-charitable-remainder-trusts/</loc>
		<lastmod>2022-10-25T13:13:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/inheritance-impact-of-termination-of-parental-rights/</loc>
		<lastmod>2022-10-25T13:13:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-prohibited-transactions-beating-the-irs-with-its-own-rules/</loc>
		<lastmod>2022-10-25T13:13:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irc-199a-overview-of-the-new-income-tax-deduction/</loc>
		<lastmod>2022-10-25T13:13:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/digital-assets-revisited/</loc>
		<lastmod>2022-10-25T13:13:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/failure-to-name-spouse-as-ira-beneficiary-the-irs-exception/</loc>
		<lastmod>2022-10-25T13:13:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/grantor-trusts-a-primer/</loc>
		<lastmod>2022-10-25T13:13:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/asset-protection-trusts-the-nominal-settlor-controls/</loc>
		<lastmod>2022-10-25T13:13:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/beneficiary-designations-and-nontestamentary-transfers-at-death/</loc>
		<lastmod>2022-10-25T13:13:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/cottage-held-in-an-irrevocable-trust/</loc>
		<lastmod>2022-10-25T13:13:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/529-account-update/</loc>
		<lastmod>2022-10-25T13:13:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/529-accounts/</loc>
		<lastmod>2022-10-25T13:13:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/advising-family-business-owners-bridging-the-legacy-gap/</loc>
		<lastmod>2022-10-25T13:13:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/disclaimers-vs-releases-vs-lapse-hidden-irs-traps/</loc>
		<lastmod>2022-10-25T13:13:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/nonjudicial-settlement-agreements-they-may-not-be-as-helpful-as-you-think/</loc>
		<lastmod>2022-10-25T13:13:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secs-proposed-customer-relationship-summary/</loc>
		<lastmod>2022-10-25T13:13:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/charitable-remainder-trust-primer/</loc>
		<lastmod>2022-10-25T13:13:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/the-impact-on-planning-with-rising-interest-rates/</loc>
		<lastmod>2022-10-25T13:13:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/grantor-trusts-who-pays-the-income-tax/</loc>
		<lastmod>2022-10-25T13:13:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/deductibility-of-trustee-fees/</loc>
		<lastmod>2022-10-25T13:13:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irc-199a-regulations-coming-soon/</loc>
		<lastmod>2022-10-25T13:13:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/terminating-a-trust-by-consent-not-so-fast/</loc>
		<lastmod>2022-10-25T13:13:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/unmarried-couples-planning-opportunities-with-grits-and-split-interests/</loc>
		<lastmod>2022-10-25T13:13:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/update-retirement-accounts-in-bankruptcy/</loc>
		<lastmod>2022-10-25T13:13:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/addicted-trust-beneficiaries/</loc>
		<lastmod>2022-10-25T13:13:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/agent-created-trust-duty-to-reasonably-inform/</loc>
		<lastmod>2022-10-25T13:13:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/creative-secure-act-planning/</loc>
		<lastmod>2022-10-25T13:13:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/freebasing-with-grandma-revisited/</loc>
		<lastmod>2022-10-25T13:13:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/pledging-iras-as-security/</loc>
		<lastmod>2022-10-25T13:13:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/limited-liability-companies-an-option-to-cross-purchase-arrangements/</loc>
		<lastmod>2022-10-25T13:13:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/revocation-of-life-insurance-beneficiary-on-divorce/</loc>
		<lastmod>2022-10-25T13:13:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/state-income-taxation-of-trusts-2/</loc>
		<lastmod>2022-10-25T13:13:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/date-of-gift-valuation/</loc>
		<lastmod>2022-10-25T13:13:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/iras-payable-to-trusts-the-uniform-principal-and-income-act/</loc>
		<lastmod>2022-10-25T13:13:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-rollovers-a-softening-of-a-harsh-irs/</loc>
		<lastmod>2022-10-25T13:13:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-administration-no-freelancing/</loc>
		<lastmod>2022-10-25T13:13:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/wills-and-codicils-a-new-way-to-express-testamentary-intent/</loc>
		<lastmod>2022-10-25T13:13:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/alimony-trusts-r-i-p/</loc>
		<lastmod>2022-10-25T13:13:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tax-codes-string-provisions-expanding-the-retained-interest-trap/</loc>
		<lastmod>2022-10-25T13:13:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tax-deductibility-of-trustees-fees/</loc>
		<lastmod>2022-10-25T13:13:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/the-new-hampshire-non-charitable-private-foundation-the-latest-and-greatest/</loc>
		<lastmod>2022-10-25T13:13:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/rising-interest-rates-what-estate-planning-techniques-work-well/</loc>
		<lastmod>2022-10-25T13:13:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/settlors-letters-of-wishes-dont-be-afraid-to-ask-for-them/</loc>
		<lastmod>2022-10-25T13:13:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/state-income-taxation-of-an-irrevocable-trust/</loc>
		<lastmod>2022-10-25T13:13:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/losing-an-inheritance-to-creditors/</loc>
		<lastmod>2022-10-25T13:13:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/revocable-trust-benefits-redux/</loc>
		<lastmod>2022-10-25T13:13:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/gift-tax-returns-did-you-know-that/</loc>
		<lastmod>2022-10-25T13:13:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/impact-of-divorce-on-life-insurance/</loc>
		<lastmod>2022-10-25T13:13:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/inherited-iras-paid-to-trusts-simply-a-way-to-find-the-applicable-distribution-period/</loc>
		<lastmod>2022-10-25T13:13:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/new-irs-audit-rules-impact-on-trusts-that-hold-llc-and-partnership-interests/</loc>
		<lastmod>2022-10-25T13:13:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/uniform-transfer-to-minors-accounts-protecting-required-distributions-part-ii/</loc>
		<lastmod>2022-10-25T13:13:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/durable-powers-of-attorney-undue-influence/</loc>
		<lastmod>2022-10-25T13:13:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/uniform-transfers-to-minors-accounts-part-i/</loc>
		<lastmod>2022-10-25T13:13:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/whats-the-purpose-of-a-revival-trust/</loc>
		<lastmod>2022-10-25T13:13:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/electronic-wills-have-arrived-in-michigan/</loc>
		<lastmod>2022-10-25T13:13:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/pending-michigan-legislation/</loc>
		<lastmod>2022-10-25T13:12:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-dispositions-in-trust-act-ambiguity-caution-on-the-settlors-retained-powers/</loc>
		<lastmod>2022-10-25T13:12:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/name-on-the-check-medicaid-rule-but-not-in-michigan/</loc>
		<lastmod>2022-10-25T13:12:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irc-199a-proposed-regulations-an-overview-part-i/</loc>
		<lastmod>2022-10-25T13:12:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/finra-draws-the-line-on-elder-abuse/</loc>
		<lastmod>2022-10-25T13:12:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/fresh-basis-strategies-revisited/</loc>
		<lastmod>2022-10-25T13:12:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-payable-to-joint-trust-rollover-permitted-by-surviving-spouse/</loc>
		<lastmod>2022-10-25T13:12:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/philanthropy-are-naming-rights-an-excess-benefit/</loc>
		<lastmod>2022-10-25T13:12:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/reflections-on-trust-decanting-in-michigan/</loc>
		<lastmod>2022-10-25T13:12:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irc-199a-trusts-under-the-proposed-regulations-part-iii/</loc>
		<lastmod>2022-10-25T13:12:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irc-199a-what-is-a-specified-service-trade-or-business-part-iv/</loc>
		<lastmod>2022-10-25T13:12:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/roth-ira-recharacterization-reminder/</loc>
		<lastmod>2022-10-25T13:12:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/retirement-benefits-paid-to-a-trust/</loc>
		<lastmod>2022-10-25T13:12:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irc-199a-qualifying-as-a-separate-trade-or-business-part-ii/</loc>
		<lastmod>2022-10-25T13:12:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/revocable-trusts-who-has-standing-to-sue-the-successor-trustee/</loc>
		<lastmod>2022-10-25T13:12:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/no-contest-clauses-it-is-hard-to-avoid-them/</loc>
		<lastmod>2022-10-25T13:12:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/settlor-incapacity-when-does-a-revocable-trust-become-irrevocable/</loc>
		<lastmod>2022-10-25T13:12:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/an-even-better-ira-charitable-ira-distribution/</loc>
		<lastmod>2022-10-25T13:12:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-rollover-leniency-revisited/</loc>
		<lastmod>2022-10-25T13:12:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/revocation-effect-of-divorce-on-estate-planning-instruments/</loc>
		<lastmod>2022-10-25T13:12:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/former-trustee-and-the-duty-to-deliver/</loc>
		<lastmod>2022-10-25T13:12:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ante-mortem-statute-coming-to-michigan/</loc>
		<lastmod>2022-10-25T13:12:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/polyamory-and-putative-spouse-rights/</loc>
		<lastmod>2022-10-25T13:12:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/powers-of-appointment-lapses-and-releases/</loc>
		<lastmod>2022-10-25T13:12:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/a-family-advancement-sustainability-trust-fast/</loc>
		<lastmod>2022-10-25T13:12:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-terminology-carefully-use-descendant-issue-heir-and-beneficiary/</loc>
		<lastmod>2022-10-25T13:12:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/gst-taxation-a-direct-skip-part-ii/</loc>
		<lastmod>2022-10-25T13:12:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/gst-taxation-taxable-terminations-part-iii/</loc>
		<lastmod>2022-10-25T13:12:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/decanting-a-generation-skipping-transfer-trust-part-iv/</loc>
		<lastmod>2022-10-25T13:12:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/retirement-benefits-left-to-a-surviving-spouse/</loc>
		<lastmod>2022-10-25T13:12:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irc-2036a2-mixed-messages-from-the-tax-court/</loc>
		<lastmod>2022-10-25T13:12:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/generation-skipping-transfer-tax-a-primer-part-i/</loc>
		<lastmod>2022-10-25T13:12:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/retirement-benefits-left-to-a-disabled-or-chronically-ill-individual/</loc>
		<lastmod>2022-10-25T13:12:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/disability-and-the-tax-code-not-if-remedial/</loc>
		<lastmod>2022-10-25T13:12:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/keeping-trust-beneficiaries-informed-the-debate-over-silent-trusts/</loc>
		<lastmod>2022-10-25T13:12:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/retirement-benefits-left-to-a-minor-child/</loc>
		<lastmod>2022-10-25T13:12:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/free-basing-maybe-its-not-as-easy-as-we-all-thought/</loc>
		<lastmod>2022-10-25T13:12:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/penalty-clauses-another-proceeding-relating-to-the-trust/</loc>
		<lastmod>2022-10-25T13:12:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-strange-results/</loc>
		<lastmod>2022-10-25T13:12:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/family-trust-held-liable-for-business-debt/</loc>
		<lastmod>2022-10-25T13:12:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ascertainable-standards/</loc>
		<lastmod>2022-10-25T13:12:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/surviving-spouses-willful-absence-apparently-39-years-isnt-enough/</loc>
		<lastmod>2022-10-25T13:12:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/michigans-decanting-statutes/</loc>
		<lastmod>2022-10-25T13:12:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/who-is-a-qualified-trust-beneficiary-and-why-does-it-matter/</loc>
		<lastmod>2022-10-25T13:12:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/remainder-purchase-marital-trusts/</loc>
		<lastmod>2022-10-25T13:12:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-deemed-election/</loc>
		<lastmod>2022-10-25T13:12:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-charitable-distributions-checklist/</loc>
		<lastmod>2022-10-25T13:12:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/discretionary-distribution-terms-redux/</loc>
		<lastmod>2022-10-25T13:12:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/the-presumption-of-undue-influence-by-a-fiduciary/</loc>
		<lastmod>2022-10-25T13:12:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/iras-and-community-property/</loc>
		<lastmod>2022-10-25T13:12:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/primer-on-u-s-taxation-of-non-citizens/</loc>
		<lastmod>2022-10-25T13:12:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-beneficiary-claims-personal-residence-exemption-pre/</loc>
		<lastmod>2022-10-25T13:12:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/state-taxation-of-trusts/</loc>
		<lastmod>2022-10-25T13:12:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irrevocable-life-insurance-trusts/</loc>
		<lastmod>2022-10-25T13:12:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/fixing-a-see-through-trust/</loc>
		<lastmod>2022-10-25T13:12:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/durable-powers-of-attorney-and-retirement-plans/</loc>
		<lastmod>2022-10-25T13:12:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/mental-capacity/</loc>
		<lastmod>2022-10-25T13:12:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/iras-and-401k-accounts-in-bankruptcy/</loc>
		<lastmod>2022-10-25T13:12:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-charitable-distributions-and-charitable-designations/</loc>
		<lastmod>2022-10-25T13:12:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/attorneys-fees-and-the-harvey-weinstein-tax-tax-laws-are-more-than-just-raising-revenues/</loc>
		<lastmod>2022-10-25T13:12:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/the-power-to-remove-a-trustee/</loc>
		<lastmod>2022-10-25T13:12:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/final-irc-199a-regulations-and-more/</loc>
		<lastmod>2022-10-25T13:12:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/pretermitted-spouses-spouses-not-provided-for-in-the-decedents-will/</loc>
		<lastmod>2022-10-25T13:12:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/update-on-estate-planning-in-michigan/</loc>
		<lastmod>2022-10-25T13:12:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-rules-nobody-ever-said-they-were-logical/</loc>
		<lastmod>2022-10-25T13:12:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/grantor-trusts-trustee-responsibilities/</loc>
		<lastmod>2022-10-25T13:12:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/directed-trustees-in-michigan-the-uniform-directed-trustee-act/</loc>
		<lastmod>2022-10-25T13:12:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/403b-retirement-accounts/</loc>
		<lastmod>2022-10-25T13:12:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2019-cost-of-living-adjustments/</loc>
		<lastmod>2022-10-25T13:12:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irs-2018-2019-priority-guidance-plan/</loc>
		<lastmod>2022-10-25T13:12:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irs-tax-levies/</loc>
		<lastmod>2022-10-25T13:12:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2019-retirement-plan-contribution-limits/</loc>
		<lastmod>2022-10-25T13:12:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/retirement-plan-distributions-to-charities-remember-the-economic-effect-doctrine/</loc>
		<lastmod>2022-10-25T13:12:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/consolidating-trusts-the-proposed-irc-643f-regulations/</loc>
		<lastmod>2022-10-25T13:12:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/claw-back-ii/</loc>
		<lastmod>2022-10-25T13:12:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/hardship-distributions-from-qualified-plans/</loc>
		<lastmod>2022-10-25T13:12:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/spousal-disclaimers-to-create-a-basis-step-up/</loc>
		<lastmod>2022-10-25T13:12:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/joint-wills-enforceable-contracts/</loc>
		<lastmod>2022-10-25T13:12:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irc-199a-and-retirement-plan-contributions/</loc>
		<lastmod>2022-10-25T13:12:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/planning-for-future-tax-law-changes-today/</loc>
		<lastmod>2022-10-25T13:12:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-and-the-qualified-charitable-contribution/</loc>
		<lastmod>2022-10-25T13:12:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-the-at-least-as-rapidly-rule/</loc>
		<lastmod>2022-10-25T13:12:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/residence-held-in-trust/</loc>
		<lastmod>2022-10-25T13:12:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/gift-tax-claw-back-proposed-irs-regulations/</loc>
		<lastmod>2022-10-25T13:12:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irrevocable-trust-treated-as-sham/</loc>
		<lastmod>2022-10-25T13:12:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/not-the-last-word-on-clawback/</loc>
		<lastmod>2022-10-25T13:12:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2017-tax-act-and-real-estate/</loc>
		<lastmod>2022-10-25T13:12:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/lifetime-gifts-refresher-complete-incomplete-and-sphinx-like/</loc>
		<lastmod>2022-10-25T13:12:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/inherited-iras-no-rollovers/</loc>
		<lastmod>2022-10-25T13:12:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/finra-rule-2165/</loc>
		<lastmod>2022-10-25T13:12:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/primer-on-the-separate-share-rule/</loc>
		<lastmod>2022-10-25T13:12:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/limits-on-the-protection-of-a-spendthrift-trust/</loc>
		<lastmod>2022-10-25T13:12:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/directed-or-administrative-trustees-coming-soon-to-michigan/</loc>
		<lastmod>2022-10-25T13:12:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/limits-on-michigans-revocation-on-divorce-statute/</loc>
		<lastmod>2022-10-25T13:12:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/tortious-interference-with-a-bequest-or-inheritance/</loc>
		<lastmod>2022-10-25T13:12:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/discharge-or-bequest-of-an-installment-note/</loc>
		<lastmod>2022-10-25T13:12:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/funding-a-revocable-trust-triggers-a-use-tax/</loc>
		<lastmod>2022-10-25T13:12:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/retirement-benefits-left-to-an-adult-who-is-neither-the-surviving-spouse-nor-disabled-chronically-ill/</loc>
		<lastmod>2022-10-25T13:12:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/revisiting-the-required-minimum-distribution-rules/</loc>
		<lastmod>2022-10-25T13:12:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-charitable-distributions-expect-a-surge/</loc>
		<lastmod>2022-10-25T13:12:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/final-irc-199a-regulations-part-iii-rental-real-properties/</loc>
		<lastmod>2022-10-25T13:12:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/beneficial-interests-vulnerable-in-divorce/</loc>
		<lastmod>2022-10-25T13:12:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/intellectual-property-assets/</loc>
		<lastmod>2022-10-25T13:12:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/choice-of-law-that-governs-a-trust/</loc>
		<lastmod>2022-10-25T13:12:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irc-199a-final-regulations-part-i-specified-services-trade-or-business/</loc>
		<lastmod>2022-10-25T13:12:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/final-irc-199a-regulations-part-ii-multiple-trust-aggregation/</loc>
		<lastmod>2022-10-25T13:12:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/529-account-v-variable-annuities/</loc>
		<lastmod>2022-10-25T13:12:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/529-accounts-k-12-distributions-bandwagon/</loc>
		<lastmod>2022-10-25T13:12:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/michigan-uniform-directed-trust-act-drilling-down-part-1/</loc>
		<lastmod>2022-10-25T13:12:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/michigan-uniform-directed-trust-act-drilling-down-part-ii/</loc>
		<lastmod>2022-10-25T13:12:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/new-probate-laws/</loc>
		<lastmod>2022-10-25T13:12:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trusts-ascertainable-standard-health/</loc>
		<lastmod>2022-10-25T13:12:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/the-new-michigan-divided-trustee-act-and-trust-director-replacing-trust-protector/</loc>
		<lastmod>2022-10-25T13:12:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-plans-and-the-loss-of-creditor-protection/</loc>
		<lastmod>2022-10-25T13:12:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-protector-powers-the-corresponding-duty-to-monitor/</loc>
		<lastmod>2022-10-25T13:12:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/beneficiary-deemed-owner-trusts-bdots/</loc>
		<lastmod>2022-10-25T13:12:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/basis-step-up-on-death-the-irc-1014e-limitation/</loc>
		<lastmod>2022-10-25T13:12:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/revocation-on-divorce-statute-who-are-the-relatives/</loc>
		<lastmod>2022-10-25T13:12:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-the-charitable-remainder-trust-workaround/</loc>
		<lastmod>2022-10-25T13:12:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-iv-implications-for-trusts/</loc>
		<lastmod>2022-10-25T13:12:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/quasi-community-property/</loc>
		<lastmod>2022-10-25T13:12:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-v-what-to-do-now/</loc>
		<lastmod>2022-10-25T13:12:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/secure-act-iii-dealing-with-the-10-year-payout-rule/</loc>
		<lastmod>2022-10-25T13:12:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/2019-retirement-plan-distribution-summary/</loc>
		<lastmod>2022-10-25T13:12:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/qualified-charitable-distributions-nondeductible-ira-contributions/</loc>
		<lastmod>2022-10-25T13:12:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/more-on-the-secure-act-i-was-wrong-on-grandfathering/</loc>
		<lastmod>2022-10-25T13:12:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/preventing-elder-abuse/</loc>
		<lastmod>2022-10-25T13:12:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/lifetime-qtip-trusts-revisiting-an-old-friend/</loc>
		<lastmod>2022-10-25T13:12:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/how-to-avoid-rmds-cascading-qualified-disclaimers/</loc>
		<lastmod>2022-10-25T13:12:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/revocation-of-governing-instrument-on-divorce/</loc>
		<lastmod>2022-10-25T13:12:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/no-alimony-deduction-may-lead-to-no-ira-contribution/</loc>
		<lastmod>2022-10-25T13:12:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/trust-directors/</loc>
		<lastmod>2022-10-25T13:12:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/see-through-trusts-revisited/</loc>
		<lastmod>2022-10-25T13:12:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/ira-distributions-illness-is-not-a-disability/</loc>
		<lastmod>2022-10-25T13:12:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/spousal-lifetime-access-trusts/</loc>
		<lastmod>2022-10-25T13:12:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/life-insurance-new-transfer-for-value-reporting/</loc>
		<lastmod>2022-10-25T13:12:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/administering-a-non-grantor-trust/</loc>
		<lastmod>2022-10-25T13:12:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/discretionary-trusts-what-to-look-for/</loc>
		<lastmod>2022-10-25T13:12:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/portability-the-use-it-or-lose-it-doctrine/</loc>
		<lastmod>2022-10-25T13:12:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/converting-to-a-grantor-trust/</loc>
		<lastmod>2022-10-25T13:12:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/uniform-trust-decanting-act/</loc>
		<lastmod>2022-10-25T13:12:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/irc-199a-defined-pension-planning/</loc>
		<lastmod>2022-10-25T13:12:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://greenleaftrust.com/missives/exiting-a-charitable-remainder-trust/</loc>
		<lastmod>2022-10-25T13:12:06+00:00</lastmod>
	</url>
</urlset>
<!-- XML Sitemap generated by Rank Math SEO Plugin (c) Rank Math - rankmath.com -->