Klaus Gottlieb, Esq.

Admin

JD, MS, MBA

Profile

Join date: Nov 1, 2025

About

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 (8)

Jun 8, 2026 ∙ 25 min

Selling Your Charitable Remainder Trust Interest to a Third Party: How the Sale Works, What It Costs After Tax, and Why the Pre-2015 Escape Is Gone

Jurisdiction Federal, with California fiduciary-law overlay Primary Statutes IRC §§ 664, 1001(a), 1001(e), 170, 2055, 2511, 2512, 2522, 4941, 4946, 4947, 7520; Cal. Prob. Code §§ 15300, 15301, 15403, 15404, 15405; Cal. Gov. Code §§ 12591, 12591.1 Key Authorities Treas. Reg. §§ 1.1001-1(f), 1.1014-5(c), 1.1015-1(b), 1.664-1(d), 1.7520-3(b)(3), 20.2031-7, 1.6011-4(b)(6); Rev. Rul. 72-243, 1972-1 C.B. 233; Rev. Rul. 86-60, 1986-1 C.B. 302; Notice 2008-99, 2008-47 I.R.B. 1194; T.D. 9729 (Aug. 12,...

Jun 1, 2026 ∙ 39 min

Funding a Charitable Remainder Trust with Private Company Stock: Timing, the Prearranged Sale Doctrine, and the Acquisition Structure Problem

Jurisdiction Federal, with California overlay Primary Statutes IRC §§ 170(b), 170(f)(11), 358, 368, 664, 1001, 1012, 1045, 1202, 2522, 4941, 4946, 4947, 7520 Key Authorities Lucas v. Earl, 281 U.S. 111 (1930); Helvering v. Horst, 311 U.S. 112 (1940); Palmer v. Commissioner, 62 T.C. 684 (1974), aff'd on another issue, 523 F.2d 1308 (8th Cir. 1975); Ferguson v. Commissioner, 108 T.C. 244 (1997), aff'd, 174 F.3d 997 (9th Cir. 1999); Rauenhorst v. Commissioner, 119 T.C. 157 (2002); Estate of...

May 18, 2026 ∙ 39 min

Terminating a Charitable Remainder Trust Early: Why Income Beneficiaries Pursue It, the Mechanisms Available, and the Procedural Realities

Jurisdiction Federal, with California fiduciary-law overlay Primary Statutes IRC §§ 664, 170, 1001(e), 2055, 2522, 4941, 4946, 4947, 6110(k)(3), 7520; Cal. Prob. Code §§ 15300, 15403, 15404, 15409, 15412 Key Authorities Treas. Reg. §§ 1.664-1, 1.664-3, 1.1001-1(f), 1.7520-3(b)(3), 1.1014-5, 25.2511-2(c); Rev. Rul. 72-243, 1972-1 C.B. 233; Rev. Rul. 77-374, 1977-2 C.B. 329; Rev. Rul. 78-197, 1978-1 C.B. 83; Rev. Rul. 86-60, 1986-1 C.B. 302; Rev. Rul. 2008-41, 2008-30 I.R.B. 170; Rev. Proc....