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Michael Mooney, managing partner of the firm, published "Charitable Planning and the Sale or Liquidation of a Corporation" in Tax Notes on December 21. The article examines existing guidance on the timing of gifts to charity shortly before a major corporate liquidity event and possible opportunities to mitigate the cost of the built-in gains tax when a charitable gift is combined with a sale of corporate assets. Mike also discusses several special issues that a donor must take into account when making a charitable gift of shares in a publicly traded entity.