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Cookie Jars and Charitable Remainder Trusts–Built to Be Broken Into

Taxation of Exempts
Picture the smiling face of a child staring at a cookie jar. What joy to see the cookies loaded in, knowing that, in time, the occasional cookie will be dispensed. Now imagine the joy on that same child’s face when he or she raids the cookie jar, cradling as many cookies as a child can hold.

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