This book is a labor of love by Russ Willis, a recovering tax lawyer and for more than twenty-five years an "advisor to the advisor," providing consulting services to tax professionals on issues arising in connection with wealth transfers. Much of his practice is focused on structuring charitable contributions of closely held business and real property interests, and over the course of many years, Russ has observed repeatedly that planners operating in this space often have a limited or mistaken grasp of the tax policies underlying the familiar charitable planning tools. The book grew out of a series of webinars Russ developed to address what he saw as a need to educate planning professionals on how these tools work and why, what are the policy implications of the various limitations and restrictions, and how it is still possible to be creative in structuring these transactions.