Trusts and Estates

Ca. Trs. & Estates Quarterly Volume 13, Issue 2, Summer 2007

ADVENTURES IN FORGIVENESS AND FORGETFULNESS: INTRA-FAMILY LOANS FOR BEGINNERS

By Philip J. Hayes*

Love is an act of endless forgiveness, a tender look which becomes a habit.1

Prearranged staged forgiveness of a loan is a gift of the entire loan amount.2

I. INTRODUCTION

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