A little off topic, but I came across a very interesting article about a green unitrust for farmers, ranchers, manufacturers, etc. who are involved in farming activities.  Here is the link to the article, Click Here.  Apparently the trust might not result in a significant charitable deduction, but the avoidance of ordinary income tax on sale of the asset could be substantial.  Of course, people who are interested in this type of trust need to evaluate the overall business and economic benefits.

ABA Journal of top 100 law blogs.  The ABA Journal is compiling the top 100 law blogs.  If you find the California Estate, Trust & Elder/Disability Litigation blog worthwhile please recommend the blog by completing the boxes on the short form at ABA Journal.  Your submissions are due no later than September 9, 2011.  Thank you for your support.