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Inside Internal Controls

News and discussion on implementing risk management

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condition subsequent

Charitable gifting: Preparing for the big IF

It is one of the more interesting aspects of practising law that allows lawyers to consider the situation when two laws designed for different purposes intersect. Sometimes these differences can cause difficulties, but when used creatively they can be the key to solving difficult problems. One such intersection involves a gift given with a condition subsequent and the revocation tax.

 

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