(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Time to Go?
Eloise Stiglitz - Trusts & Estates
Financial Elder Abuse/Exploitation: An Epidemic?
Barry A. Nelson and Cassandra S. Nelson - Trusts & Estates
Substantiating Charitable Deductions at The IRS
Conrad Teitell , Heather J. Rhoades and Cara Howe Santoro - Trusts and Estates
Location, Location, Location—and a Little T&E Navigation
Peter S. Myers - Trusts & Estates
Drafting and Updating Your Retainer Agreements
Sandra D. Glazier and Martin M. Shenkman - Trusts & Estates
Engagement Letters: A Guide for Practitioners -- ACTEC
Third Edition (2017) of the American College of Trust and Estate Counsel's sample forms of engagement letters for trust and estate matters. PDF, 120 pp.
2017 Insights on Wealth and Worth -- U.S. Trust Survey
"A generational shiſt is now more apparent than ever. Today, differing beliefs and behaviors between younger and older generations can cause conflict, but that disagreement can also provide opportunities for innovation and redefining impact."
FATCA Online Registration User Guide -- IRS
The FATCA Online Registration System is a secure, web-based system that financial institutions and direct reporting non-financial foreign entities may use to register themselves online as required by the Foreign Account Tax Compliance Act.
ABA Formal Opinion 477 (May 4, 2017)
This opinion updates Formal Opinion 99-413, issued in 1999, to reflect changes in the digital landscape as well as 2012 changes to the ABA’s Model Rules of Professional Conduct, particularly the addition of the duty of technology competence in Model Rule 1.1 and changes to Rule 1.6 regarding client confidences. It provides guidance on the steps lawyers should take to safeguard the privacy of electronic communications containing client data.
Electronic Payment of IRS User Fees -- IRS.gov
Beginning June 15, taxpayers requesting letter rulings, closing agreements and certain other rulings from the Internal Revenue Service will need to make user fee payments electronically using the federal government’s Pay.gov system.
IR-2017-102, June 1, 2017.