The August 20, 2007 issue of Business Week contains an interesting article, "School Gifts That Skip Uncle Sam: Well-off relatives can set up a HEET to pay tuition for one generation or many." This is the most current of several articles on HEETS, which were initially discussed in a 2000 Trusts & Estates Magazine article co-authored by David Handler of Kirkland & Ellis.
Posted by Lewis J. Saret, General Editor, Wealth Strategies Journal.
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