EFTA02456896.pdf

From: jeffrey E. <[email protected]> Sent: Tuesday, July 26, 2016 12:03 AM To: Reid Hoffman trust (CRT), where the stock can be sold on a tax-free basis. In addition to avoiding gain recognition, a charitable income tax deduction is available b=sed on the full fair market value of the contributed shares. Otherwise, the anticipatory assignment of income doctrine will be applied, so that the donor will be to=ed on the transaction, despite donating the shares to charity. ..A0 To avoid this result, it is best to make the donation of stock before shareholder approval of the inversion occurs. conversation-id 74076 date-last-viewed 0 date-received 1469491352 flags 8590195713 gmail-label-ids 7 remote-id 630717 1 EFTA_R1_01560380 EFTA02456896