<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
p.imprintuniqueid, li.imprintuniqueid, div.imprintuniqueid
{mso-style-name:imprintuniqueid;
margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
span.EmailStyle20
{mso-style-type:personal-reply;
font-family:"Times New Roman",serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#0563C1" vlink="#954F72" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Turney Berry and others – title is something like “Giving Charity the Business”. Should be a link on the ACTEC website.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> estgift-bounces@actec.org <estgift-bounces@actec.org>
<b>On Behalf Of </b>Day, Eileen<br>
<b>Sent:</b> Wednesday, February 2, 2022 5:13 PM<br>
<b>To:</b> 'EstGift@actec.org' <EstGift@actec.org><br>
<b>Subject:</b> [EstGift] Charitable Estate Planning with S Corporation Stock<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="color:#0E0E3F">*EXTERNAL TO GT*</span></b><o:p></o:p></p>
</div>
<p class="MsoNormal">Hi all.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Wondering if anyone can point me to a good article or CLE material that reviews the planning and pitfalls of wanting to the bulk of an estate to charity (private foundation or public charity), when the bulk of the value is in S corporation
stock. There are so many facets to it that I’m just wanting to make sure I’m not missing something in looking globally at the plan.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks all. This group is always so generous and helpful!<o:p></o:p></p>
<p class="MsoNormal">Eileen<o:p></o:p></p>
<p class="imprintuniqueid"><b><span style="font-family:"Arial",sans-serif;color:black">Eileen M.</span></b> <b><span style="font-family:"Arial",sans-serif;color:black">Day</span></b><br>
<span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black">Partner</span><br>
<span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#F04E23"><br>
</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#F04E23">STINSON LLP</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#FF4D00"><br>
</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black">50 South Sixth Street, Suite 2600</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#FF4D00"><br>
</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black">Minneapolis, MN 55402</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#FF4D00"><br>
</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black">Direct: 612.335.7026</span><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#F04E23"> \ </span></b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black">Mobile:
612.669.0299</span><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#F04E23"> \ </span></b><a href="https://urldefense.com/v3/__https:/www.stinson.com/people-EileenDay__;!!DUT_TFPxUQ!TCOp-f8NW5pAXeqJQ902DjqnlNvnMYi8_UvdGBHbVm_FdeuazICzhwggL0M8tBY$"><span style="font-size:9.0pt;font-family:"Arial",sans-serif">Bio</span></a><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#FF4D00"><br>
</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black"><br>
Assistant: </span><a href="mailto:MPL.LAATeam4@stinson.com"><span style="font-size:9.0pt;font-family:"Arial",sans-serif">MPL.LAATeam4@stinson.com</span></a><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#F04E23"> \ </span></b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black">612.335.1702</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#FF4D00"><br>
<br>
</span><a href="https://urldefense.com/v3/__http:/www.stinson.com__;!!DUT_TFPxUQ!TCOp-f8NW5pAXeqJQ902DjqnlNvnMYi8_UvdGBHbVm_FdeuazICzhwggUtWyypA$"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#32465F">STINSON.COM</span></b></a><o:p></o:p></p>
<p class="imprintuniqueid"><span style="font-size:10.0pt">This communication (including any attachments) is from a law firm and may contain confidential and/or privileged information. If it has been sent to you in error, please contact the sender for instructions
concerning return or destruction, and do not use or disclose the contents to others.</span><o:p></o:p></p>
</div>
<HR>If you are not an intended recipient of confidential and privileged information in this email, please delete it, notify us immediately at postmaster@gtlaw.com, and do not use or disseminate the information.<BR>
</body>
</html>