Trusts and Estates Ca. Trs. & Estates Quarterly Volume 13, Issue 2, Summer 2007 ContentFamily Law and Estate Planning: Transmutations, Tax and Malpractice Prevention You Can Lead the Irs To the Law, But You Can't Make It Think-why Section 2053 Proposed Regulations Are Dead Wrong Adventures In Forgiveness and Forgetfulness: Intra-family Loans For Beginners ADVENTURES IN FORGIVENESS AND FORGETFULNESS: INTRA-FAMILY LOANS FOR BEGINNERSBy Philip J. Hayes*Love is an act of endless forgiveness, a tender look which becomes a habit.1Prearranged staged forgiveness of a loan is a gift of the entire loan amount.2I. INTRODUCTION Join CLA to access this page Join Now