Christopher R. Hoyt

University of Missouri at Kansas City - School of Law

Professor of Law

5100 Rockhill Road

Kansas City, MO 64110-2499

United States

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 4,110

SSRN RANKINGS

Top 4,110

in Total Papers Downloads

7,650

CITATIONS

0

Scholarly Papers (5)

1.

Charitable Gifts by S Corporations and Their Shareholders: Two Worlds of Law Collide

American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 693-768, Spring 2011
Number of pages: 76 Posted: 13 Sep 2011 Last Revised: 14 Sep 2011
Christopher R. Hoyt
University of Missouri at Kansas City - School of Law
Downloads 2,206 (2,306)

Abstract:

tax, income tax, Subchapter S, S corporation, charitable gift, charitable contribution, ESOP, private foundation, donor advised fund, supporting organization, unrelated business income tax, charitable lead trust, charitable remainder trust, CRT, UBIT

2.

Charitable Gifts by S Corporations: Opportunities and Challenges

American College of Trust and Estate Counsel (ACTEC) Law Journal, Vol. 36, pp. 477-515, Fall 2010
Number of pages: 40 Posted: 13 Sep 2011 Last Revised: 06 Mar 2012
Christopher R. Hoyt
University of Missouri at Kansas City - School of Law
Downloads 1,427 (5,137)

Abstract:

tax, income tax, Subchapter S, S corporation, charitable gift, charitable contribution, charitable remainder trust, CRT, built-in gains tax, Section 1374, constructive dividend

3.

Retirement Assets to a Surviving Spouse – Rollovers and Portability are Your First Choice

Probate & Property, p. 21, January/February 2012
Number of pages: 6 Posted: 04 Mar 2012 Last Revised: 07 Jun 2012
Christopher R. Hoyt
University of Missouri at Kansas City - School of Law
Downloads 811 (18,032)

Abstract:

tax, income tax, estate tax, portability, IRA, retirement account, 401(k), pension, RMD, MRD, rollover, charitable remainder trust, CRT, QTIP, credit shelter trust, bypass trust, second marriage, divorce

4.

Rethinking Roth IRA Conversions in 2010

Probate & Property, p. 12, September/October 2010
Number of pages: 5 Posted: 01 Sep 2011 Last Revised: 06 Mar 2012
Christopher R. Hoyt
University of Missouri at Kansas City - School of Law
Downloads 716 (25,306)

Abstract:

tax, income tax, Roth IRA conversion, Roth IRA, Health care tax, Health care taxes, Required minimum distribution, RMD, MRD, IRA rollover, Traditional IRA, Taxable event, Bush tax cuts

5.

Income Tax Deductions for Charitable Bequests of IRD

Number of pages: 15 Posted: 26 Sep 2015 Last Revised: 06 Oct 2016
Christopher R. Hoyt
University of Missouri at Kansas City - School of Law
Downloads 2 (23,711)

Abstract:

tax, income tax, estate, estate tax, trust, income in respect of a decedent, IRD, bequest, charity, charitable bequests, charitable gifts, charitable tax deduction, IRA, retirement plan, retirement account, 401(k), profit sharing, savings bond, economic effect, pecuniary