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Commentary

The Real Estate Pooled Income Fund - Part 2

Wednesday, August 25, 2010

This article was first published in Tax Management Estates, Gifts and Trusts Journal, July-August, Vol. 14, No. 5 (September 14, 1989) under the joint copyright of Emanuel J. Kallina, II and Tax Management. With Bruce E. Bigelow, then Director of Planned Giving at Gettysburg College, the authors developed the concept of the Real Estate Pooled Income Fund ("REPIF") as a method of using charitable giving techniques for capital financing.