Faculty Publications


Complications Of Funding Split-Interest Gifts With S Corporation Stock and Its Assets

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In my last column, “Beginning With The End in Mind: Clearing Barriers to a Successful Business Succession Plan,” which appeared in the April 2016 issue (p. 9), I examined the planning challenges of gifting S corporation stock to improve retirement income as part of a multi-step business succession plan. Outright or split-interest gifts, such as charitable remainder trusts (CRTs) or charitable gift annuities (CGAs) of C corporation stock, provide the fewest complications.