(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Captivating Idea: Make Use of Captive Insurance Companies
J. Scot Kirkpatrick and Christopher A. Steele - Estate Planning
Innovative Tool Mitigates Risk of Holding Single Stock
Thomas J. Boczar - Estate Planning
Role of Irrevocable Trusts If Estate Tax Repealed
Reed W. Easton - Estate Planning
Impact of Low Interest Rates on the Insurance Industry
Lawrence J. Rybka - Estate Planning
Estate Planning for Cohabiting Unmarried Couples
Frank S. Berall - Estate Planning
Identity Theft Information for Tax Professionals -- IRS
IRS page offers tips on how to recognize and reduce the risk of identity theft.
Protecting Personal Information: Best Practices for Small Businesses
This informational publication from the House Small Business Committee offers tips on building a data security plan.
National Taxpayer Advocate 2016 Annual Report to Congress
"The National Taxpayer Advocate’s Annual Report to Congress creates a dialogue at the highest levels of government to address taxpayers’ problems, protect taxpayers’ rights, and ease taxpayers’ burden. Some of the problems discussed in this report were first identified when taxpayers came to TAS for help in resolving problems with the IRS."
ACTEC Response to OGE Request for Comments on Discretionary Trusts
Letter contains comments in response to the following question posed by the US Office of Government Ethics (OGE)in a Notice published in the Federal Register on January 3, 2017, 82 Fed. Reg. 122:
Are there any circumstances under which an eligible income beneficiary of a discretionary trust might, in the absence of a vested remainder interest, be able to compel the trust to make a distribution or payment?
More Than Half of American Adults Don't Have a Will -- Caring.com
According to a new Caring.com survey, only 42 percent of U.S. adults currently have estate planning documents such as a will or living trust.