(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Psychological Issues of Bequests
Stanley H. Teitelbaum and Martin M. Shenkman - Trusts & Estates
Securities Law Considerations for Trusts and Estates Advisors: Part I
Arlene Osterhoudt and Ivan Taback - Trusts & Estates
Israel Taxation of Trusts
Alon Kaplan, Lyat Eyal and Daniel Paserman - Trusts & Estates
“Foreigners” Who Are Actually U.S. Citizens
Joan K. Crain and Myriam Soto - Trusts & Estates
Tips from the Pros: State Tax Stew
Charles A. Redd - Trusts & Estates
Special Report: Summaries from the 2016 Heckerling Institute
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
IRS Code and Subject Matter Directory
This roster published by Tax Analysts is based on IRS information. It lists the names and phone numbers of IRS attorneys, classified by Code section and subject area. Revised June, 2016. PDF format.
2016 Annual Report of the Board of Trustees of the Social Security Trust Funds
The Social Security Act requires that the Board, among other duties, report annually to the Congress on the actuarial status and financial operations of the OASI and DI Trust Funds. The 2016 report is the 76th such report. PDF, 272 pages.
Independence, Technology, and Connection in Older Age
This report, from the President's Council of Advisors on Science and Technology, seeks to identify technologies and policies that will maximize the independence, productivity, and engagement of Americans in their later years. February, 2016.
AICPA Comments on Basis Consistency Proposed Regulations
In a June 1, 2016 letter, the AICPA comments on the proposed regulations under Codes sections 1014(f) and 6035. The AICPA suggests that final regulations omit the "zero basis rule," delete the reporting requirement for subsequent transfers by beneficiaries, and address several other technical issues.
Map: State Estate and Inheritance Taxes
Tennessee repealed its estate tax (confusingly called an inheritance tax by the state) this year, the culmination of a multi-year phase-out, and Indiana completed the repeal of its inheritance tax in 2013. Maryland and New York are in the process of phasing in new, higher estate tax exemptions, eventually matching the federal exemption level ($5.9 million) by 2019. Minnesota is in the process of doubling its exemption from $1 million to $2 million over five years. The District of Columbia is slated to phase in higher exemptions to the estate tax as new revenues become available.