(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Making Directed Trusts Work: The Uniform Directed Trust Act
John Morley and Robert H. Sitkoff - ACTEC Law Journal
The Claim Game: Analyzing the Tax Implications of Student-Athlete Insurance Policy Payouts
Kathryn Kisska-Schulze and Adam Epstein - Moorad Sports Law Journal
Will-Substitutes in the U.S. and in Spain
Jaume Tarabal Bosch - Iowa Law Review
The Evolution of the Modern International Trust: Developments and Challenges
Rebecca Lee - Iowa Law Review
Estate Planning and Administration in the Digital Age
Timothy M. Ferges - Taxes
Valuation of Life Insurance Policies -- John Hancock Advance Markets
A general overview of policy valuation as well as answers to some of the most frequently asked questions about this topic.
Pension Gap Calculator -- IPFI
The Pension Gap Calculator allows everyday citizens to see what happens to unfunded liabilities in public pensions as you adjust assumptions about rates of mortality and rates of investment returns.
Comments of State Attorneys General on SALT Workaround Proposed Regulations
Comments of the Attorneys General of New Jersey, New York, Connecticut and California on Proposed Rulemaking re: Contributions in Exchange for State or Local Tax Credits 83 Fed. Reg. 43563. October 11, 2018. PDF, 12 pp.
Comments on Section 199A Proposed Regulations -- ABA Section of Taxation
On October 12, 2018, the ABA Section of Taxation submitted Comments on the proposed regulations regarding the deduction for qualified business income under section 199A.
Estate Tax Changes Past, Present and Future -- Aucutt
Outline by Ronald Aucutt describes proposed and enacted estate tax legislation. As of this writing, updated through September 28, 2018.