Publications
February 8, 2023 – Presentation
Sale to an IDIT for a Promissory Note – The Best Estate Planning Strategy (Gimmick) Going Orange County Branch of the Society of Trust and Estate Practitioners Michael D. Mulligan
August 27, 2020 – Article
Creative Planning with Charitable Remainder Trusts: You Will Flip When You See This Michael D. Mulligan, John G. Grzybek
December 2016 – Article
Sale to an IDIT for a Life Annuity: Confronting the Exhaustion Test and Other Challenges Bloomberg BNA: Tax Management Memorandum Michael D. Mulligan
November 2016 – Article
Recent Cases Explore Tax Planning Strategy of Sale to an IDIT Estate Planning Michael D. Mulligan
September 27, 2016 – Presentation
Lewis Rice Estate Planning Seminar: Advanced Estate Planning Techniques for 2016 and Beyond
August 2015 – Presentation
A “Reality of Sale” Analysis of Installment Sales to Grantor Trusts: Properly Structured, the Best Transfer Tax Strategy Michael D. Mulligan
June 18, 2015 – Presentation
Sale to an IDIT for a Note: The Best Transfer Tax Strategy (Gimmick) Going BKD Leadership Conference Michael D. Mulligan
November 2013 – Article
Searching for Transfer Tax Finality with Sales to BIDITs 119 J. Tax. No. 5, 218 Michael D. Mulligan
November 2012 – Article
Defined Value Formula Transfers Get a Boost from the Tax Court in Wandry 117 Journal of Taxation, No. 5, 244 Michael D. Mulligan
2011 – Article
The Federal Gift Tax System The ABA Practical Guide to Estate Planning Matthew J. Madsen, Michael D. Mulligan
2011 – Article
Sale to a Defective Trust for a Promissory Note – Seller’s Death is a Sad Event: Is It Also a Taxable Event? NYU 69th Institute on Federal Taxation, Ch. 14 Michael D. Mulligan
2009 – Article
15 Years of Sales to IDITs – Where Are We Now? 35 The American College of Trust and Estate Counsel Journal 227 Michael D. Mulligan
