"Because the features of this trust (the CRT) may vary as much as the clients for whom they are drawn, a reference source covering this broad category is vital for estate planning professionals. Fortunately, such a work is readily available. Conveniently prepared for electronic media, J. Michael Pusey's Charitable Remainder Trusts ... is the comprehensive reference source for this subject area. From describing the basic features and options offered by CRTs to analyzing the complex tax considerations of such disparate related topics as divorce, capital gains, or resident alien status, this work leaves no stone unturned. Cleanly written, well-organized, and impressively documented, this volume offers the most complete and up-to-date treatment of this subject available anywhere. Of special note are the extensive bibliography, index of statutes and regulations, and appendices containing (IRS) model trust agreements and hypothetical scenarios. Mr. Pusey has improved upon what was already the reference standard in the field. This is an indispensable resource." Professor Nancy Shurtz, "Estate Planning" March 2001.


"The most comprehensive tax and financial treatise on CRTs on the market. This book offers the charitable remainder trust planner a comprehensive and essential reference work that cannot be duplicated." Charitable Gift Planning News, June, 1997.

"Can't imagine anyone working in the area not wanting it." Donald Mering, Esq., Baltimore. "Every major law firm should have," said another estate planning attorney.

"Very worthwhile edition...invaluable technical reference manual for any attorney who drafts and funds these unique trusts... You...have provided an analysis that is difficult to find anywhere else. We are using your publication frequently and recommending it highly to all attorneys..." Dir., Legal, largest third-party administrator of CRTs in U.S."

Incredible book," said a major university's Center on Philanthropy. "Pays for itself," said a mid-sized charity.

J. Michael Pusey 606 N. Larchmont Bl., Suite 210 Los Angeles, CA 90004 Phone: (310) 479-8140 Fax : (323) 469-4965 Email: info@JMPCMS.com Web Site: www.jmpcms.com