LAW OFFICES OF GEOFFREY D. MUELLER, LLC

366 Kinderkamack Road
Westwood, New Jersey 07675
610 East Palisade Avenue
Englewood Cliffs, New Jersey 07632
2 William Street - Suite 304
White Plains, New York 10601
Phone: (201) 569-2533 Fax: (201) 569-2554

Bruce D. Steiner & Martin M. Shenkman:  Beware of the Reciprocal Trust Doctrine

An excellent resource for lawyers and clients alike, outlining the mechanics (and potential pitfalls) of specific gifting strategies.  The article includes an excellent primer of the Reciprocal Trust Doctrine as well as straightforward (and creative) attempts of avoiding same.

More after the jump...