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Abstract: 

Back in the 1980s and 1990s, charities and charitable gift planners were faced with a seemingly endless supply of complicated trust plans. Some of these were aggressively promoted by insurance professionalsand other advisers who stood to provide financial products that would supply the benefits promised by the promoters. Some, such as the accelerated charitable remainder trust and the charitable reverse split dollar insurance plan, were doubly shut down, with both Congress and the IRS imposing new restrictions to penalize them and make them ineffective for tax purposes.

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