(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Pursuing FBAR Penalties of Deceased Taxpayers
Hale E. Sheppard - Journal of Taxation
Nanny's Photos Become Posthumous Sensation: What Are the Tax Consequences?
- Journal of Taxation
Transgender Beneficiaries: In Becoming Who You Are, Do You Lose the Benefits Attached to Who You Were?
Ashleigh Rousseau - Hofstra Law Review
Family Protection in the Law of Succession -- The Policy Puzzle
Richard F. Storrow - Northeastern University Law Review
Understanding Donor-Advised Funds: How Grants Flow During Recessions
H. Daniel Heist and Danielle Vance-McMullen -
Overview of Deduction for Qualified Business Income: Section 199A -- JCT
From the staff of the Joint Committee on Taxation, 32 presentation slides explain the deduction. Included are graphs projecting who will benefit from the deduction. March 13, 2019, PDF.
Elder Abuse Guide for Law Enforcement (EAGLE)
EAGLE is both a systematic and streamlined tool for law enforcement to assess elder abuse, as defined by the statutes of each state. Although EAGLE was designed for law enforcement and by law enforcement, EAGLE is for anyone who would like to learn more about the types of elder abuse and what can be done to build strong community supports to prevent future occurrences.
Congress and Administration Should Look Into Extending Tax Filing Deadline - NTUF
In this Issue Brief, the National Taxpayers Union Foundation argues that because of changes in the tax laws and the government shutdown, Congress, the Administration, and IRS should consider extending
tax filing deadlines. PDF, 5 pp. March 7, 2019.
2019 Compliance Checklist for ERISA Retirement Plans
This checklist from Prudential lists action requirements and due dates for defined benefit, defined contribution and ERISA 403(b) plans.
Giving Up Slightly in 2018, But Only Due to Larger Gifts -- AFP
Quarterly report of the Fundraising Effectiveness Project of the Association of Fundraising Professionals finds increases in giving among wealthy donors. February 25, 2019.