top of page
Klaus Gottlieb, Esq.
Admin
JD, MS, MBA
More actions
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 (16)
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,...
4
0
Jul 10, 2026 ∙ 5 min
How Many Charitable Remainder Trusts Are There? Findings From My Tax Notes-Federal Analysis of a Decade of IRS Form 5227 Data
Jurisdiction: Federal Primary Statutes: IRC §§ 664, 6104(b) Key Authorities: Klaus Gottlieb, “Charitable Remainder Trusts, a Decade After the Last IRS Study,” Tax Notes Federal, Mar. 9, 2026, p. 1613; Lisa S. Rosenmerkel, “Split-Interest Trusts, Filing Year 2012,” 33(3) Statistics of Income Bulletin 51 (Winter 2014); IRS SOI Split-Interest Trust microdata (Form 5227, filing years 2016–2022) Last Reviewed: July 2026 Category: Charitable Planning — Research / Data By Klaus Gottlieb, Esq. At a...
8
0
Jul 10, 2026 ∙ 8 min
T.D. 10051: The Abusive CRAT–SPIA Scheme Is Now a Listed Transaction — What the Final Regulations Require, and Why Legitimate Charitable Remainder Trusts Are Untouched
Jurisdiction: Federal Primary Statutes: IRC §§ 664(b), 664(c)(1), 664(d)(1), 72, 1015, 6011, 6111, 6112, 6501(c)(10), 6707A, 6708, 4965 Key Authorities: T.D. 10051 (Fed. Reg. July 9, 2026); Treas. Reg. §§ 1.6011-15, 1.6011-4; REG-108761-22, 89 Fed. Reg. 20,569 (Mar. 25, 2024); Gerhardt v. Commissioner, 160 T.C. No. 9 (2023); Furrer v. Commissioner, T.C. Memo. 2022-100; United States v. Eickhoff, No. 2:22-cv-04027 (W.D. Mo.); IR-2026-82 (July 8, 2026); IRS Forms 8886, 8918 Last Reviewed: July...
3
0
bottom of page