She can name any number of charities to
She can name any number of charities to receive the 14 million in the trust when she dies. Here is an example that applies to anyone contemplating selling a highly appreciated asset. If the capital gain rate is 15%, this saves $2,100,000 in capital gains taxes. Moreover, they are willing to pay 14 million dollars for her 80 acres. The trust would then sell the land to the realestate developer. They want to build a giant shopping mall [...] She will get a huge tax deduction based on her charitable contribution to the trust.
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