(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Merger is Indirect Gift in Cavallaro
Kerry A. Ryan - Tax Notes
Pro and Con (Law): Considering the Irrevocable Nongrantor Trust Technique
Alyssa A. DiRusso - Vanderbilt Law Review
Split Interest Charitable Trusts: An Introduction to CLTs and CRTs
John R. Strohmeyer - Probate & Property
#Where Are Our Family Photos? Planning for a Digital Legacy
Sasha A. Klein and Mark R. Parthemer - Probate & Property
Strange Bedfellows: The Federal Constitution, Out-of-State Nongrantor Accumulation Trusts, and the Complete Avoidance of State Income Taxation
Jeffrey Schoenblum - Vanderbilt Law Review
Special Report: Summaries from the 2015 Heckerling Institute -- 1/05/2015
Clark Decision Complicates Planning for IRA Owners -- 6/12/2014
Quick Take: Recent Cases Allow Probate of Electronic Wills -- 2/14/2014
Special Report: Summaries from the 2014 Heckerling Institute -- 1/10/2014
Does Portability Create a Property Interest? -- 12/09/2013
White House Fact Sheet on Proposed Tax Code Changes
The Administration's summary of its tax proposals.
National Taxpayer Advocate Annual Report to Congress - 2014
In this annual report, Taxpayer Advocate Nina Olson expresses concern that taxpayers in 2015 are likely to receive the worst levels of taxpayer service since at least 2001. The report recommends that Congress enact a principles-based Taxpayer Bill of Rights, adopt additional safeguards to make those rights meaningful, and provide sufficient funding to make the “Right to Quality Service” a reality.
Appendices to the Report identify the most frequently litigated tax issues and list recently decided cases in those areas.
List of Expiring Federal Tax Provisions, 2014-2025 -- JCT
This document, prepared by the staff of the Joint Committee on Taxation, provides a listing of Federal tax provisions that expired or are currently scheduled to expire in 2014-2025.
Survey of State Guardianship Laws and Court Practices -- Administrative Conference of the US
This report, prepared in connection with the Social Security Administration Representative Payee System, surveys state guardianship laws and procedures.
STATE ADULT GUARDIANSHIP LEGISLATION: DIRECTIONS OF REFORM – 2014 -- ABA Commission on Law and Aging
This 2014 legislative summary includes information on 18 state enactments on adult guardianship from 15 states. Significantly, the list includes three states that enacted the Uniform Adult Guardianship and Protective Proceedings Jurisdiction Act.