Substantial Risk of Forfeiture Under the IRC (Posted on December 4, 2023 by Carol V. Calhoun) Print or E-Mail Author(s): Carol V. CalhounPublished on December 4, 2023 in Lexis Practice Advisor Carol V. CalhounThe author of this site has now retired. The contents of this site are maintained for archival purposes only, and may not be up to date. Loading... Taking too long? Reload document | Open in new tab Download document [242.30 KB] Related Posts:Technical Advice Memorandum 199903032Tobacco Divestment and Fiduciary Responsibility, A Legal and Financial Analysis, Legal SectionEconomically Targeted Investments: Department of Labor Guidance Leaves Many Questions OpenThe Issues Institutional Investors Face in Doing Social InvestingSubstantial Risk of Forfeiture Definition Comparison ChartNew Article: Substantial Risk of Forfeiture Under the IRC