Russ Willis

The Greystocke Project

director

1042 East Lester Street

Tucson, AZ 85719

United States

http://www.plannedgiftdesign.com/index.html

SCHOLARLY PAPERS

7

DOWNLOADS

505

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Ideas:
“  I am launching a fortnightly online newsletter analyzing current developments in the law -- both tax and nontax -- concerning the transfer of private wealth in this country. Postings will likely be made to https://www.plannedgiftdesign.com/blog/newsletter-pre-launch  ”

Scholarly Papers (7)

1.

A Magical Action for Naught: Nonfungible Tokens

https://news.bloombergtax.com/daily-tax-report/a-magical-action-for-naught-nonfungible-tokens
Number of pages: 2 Posted: 17 Jun 2021
Russ Willis
The Greystocke Project
Downloads 213 (262,009)

Abstract:

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nonfungible tokens, charitable contribution, appreciated property, collectibles

2.

Section 112: The Problem Child of the Uniform Trust Code

Estate Planning, vol. 46, no. 7 (July 2019), Thomson Reuters Checkpoint
Number of pages: 8 Posted: 19 Jul 2019 Last Revised: 06 Sep 2019
Russ Willis
The Greystocke Project
Downloads 103 (474,393)

Abstract:

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uniform laws, trust code, rules of construction, pretermitted heir, elective share

3.

Waiting for the Other Shoe

Tax Notes, Vol. 156, No. 12, September 2017
Number of pages: 9 Posted: 18 Oct 2017
Russ Willis
The Greystocke Project
Downloads 74 (581,951)

Abstract:

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Estate Tax, Charitable Deduction, Private Foundation, Self-Dealing

4.

Letter Ruling on Constructive Trust Add Omits Key Questions

Tax Notes, Vol. 157, No. 6, 2017
Number of pages: 7 Posted: 21 Dec 2017
Russ Willis
The Greystocke Project
Downloads 38 (787,800)

Abstract:

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letter ruling, generation-skipping transfer tax, constructive addition

5.

Trigger Warning: the 'Safe Harbor' at Section 420

The St. Louis Bar Journal, vol. 68, no. 4 (Spring 2022)
Number of pages: 4 Posted: 04 May 2022
Russ Willis
The Greystocke Project
Downloads 36 (802,895)

Abstract:

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in terrorem clause, safe harbor, bifurcated proceeding

6.

Income Ordering Rule Shifts Benefit to Lower Generation

Tax Notes Volume 163, Number 7, May 2019
Number of pages: 8 Posted: 13 Jun 2019 Last Revised: 06 Sep 2019
Russ Willis
The Greystocke Project
Downloads 23 (913,945)

Abstract:

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generation-skipping transfer tax, unitrust conversion, income ordering rule

7.

303 Creative as Harbinger

St. Louis Lawyer, November-December 2023
Number of pages: 3 Posted: 02 Jan 2024
Russ Willis
The Greystocke Project
Downloads 18 (962,937)

Abstract:

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