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Klaus Gottlieb, Esq.
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JD, MS, MBA
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Join date: Nov 1, 2025
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Klaus Gottlieb is a California estate planning attorney focusing on charitable remainder trusts. He teaches Corporations and Wills & Trusts at Monterey College of Law, is about to graduate with a Masters in Law (LLM) in Taxation from Golden Gate University, and has published on CRT design in Tax Notes Federal and California Trusts & Estates Quarterly.
Posts (18)
Aug 5, 2026 ∙ 9 min
Saving Capital Gains Tax on SpaceX Stock: Exchange Fund, Donor-Advised Fund, or Charitable Remainder Unitrust — and What the Price Decline Changes
Short answer. A SpaceX shareholder saving capital gains tax after the IPO has three principal instruments, and they solve different problems. An exchange fund diversifies a concentrated position without a current sale, at the price of a multi-year holding period and no cash. A donor-advised fund eliminates the gain on donated shares and produces a fair-market-value deduction, at the price of giving the shares away entirely. A charitable remainder unitrust sells the shares free of trust-level...
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Aug 1, 2026 ∙ 7 min
When Does a Charitable Remainder Unitrust Outperform? Findings From My Monte Carlo Study in the Journal of Financial Planning
Jurisdiction: Federal, with modeled state income tax sensitivity (California baseline) Primary Statutes: IRC §§ 664, 7520, 1014; Treas. Reg. § 1.664-4 Key Authorities: Klaus Gottlieb, “When Does a Charitable Remainder Unitrust Outperform? A Monte Carlo, Multi-Benchmark Suitability Framework,” 39 J. Fin. Plan., no. 8, Aug. 2026, at 60; Klaus Gottlieb, “Charitable Remainder Trusts, a Decade After the Last IRS Study,” Tax Notes Federal, Mar. 9, 2026, p. 1613; Klaus Gottlieb, “Opening the Black...
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Jul 20, 2026 ∙ 29 min
Funding a Charitable Remainder Unitrust With a Company or an Interest in a Company: The C Corporation Baseline, the S Corporation Problem, and the LLC/Partnership UBTI Screen
Jurisdiction: Federal, with a California overlay for income tax conformity, marital property, charity oversight, documentary transfer tax, and property tax reassessment Primary Statutes: IRC §§ 170, 311(b), 512, 514, 664, 751, 1011(b), 1045, 1060, 1202, 1361 to 1367, 1374, 4941, 4943, 4944, 4946, 4947; Treas. Reg. §§ 1.170A-16, 1.170A-17, 1.337(d)-4, 1.664-1, 1.664-3, 53.4941(d)-3, 53.4947-2; Cal. Rev. & Tax. Code §§ 64, 11911, 17755; Cal. Fam. Code §§ 760, 852 Key Authorities: Lucas v. Earl,...
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