(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Qualifying a Grantor Trust as an ESBT After the Sale of S Corporation Shares
Chris D. Saddock - Probate & Property
Charity Begins at Home? An Exploration of the Systemic Distortions Resulting from Post-Disaster Giving Incentives
Danshera Cords - Rutgers Law Journal
51 Flavors: A Survey of Small Estate Procedures Across the Country
Joseph N. Blumberg - Probate & Property
Client Out of Exemption? Consider a Net Gift
Tiffany B. Carmona - Probate & Property
Financial Abuse of Elders
Kristen M. Lewis - Probate & Property
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
Language for Granting Control of Digital Assets -- 08/18/2013
This toolkit, presented by three federal agencies involved in key elements of retirement planning and security: the Department of Labor, the Social Security Administration and the Centers for Medicare & Medicaid Services. includes a list of publications and interactive tools to help in your planning, plus information on how to contact us with your specific questions.
Moneychimp Capital Gain Calculator
Electronic Deposit Insurance Estimator (EDIE)
EDIE lets consumers and bankers know, on a per-bank basis, how the insurance rules and limits apply to a depositor's specific group of deposit accounts—what's insured and what portion (if any) exceeds coverage limits at that bank. EDIE also allows the user to print the report for their records.
Financial Characteristics of Approved Applicants and Methods Used to Reduce Assets to Qualify for Nu
Report by the U.S, Government Accountability Office (GAO) on June 23, 2014 examines methods used by Medicaid applicants to enhance or accelerate eligibility. Publicly released June 23, 2014. PDF, 52 pp.
The Federal Estate, Gift, and Generation-Skipping Transfer Taxes -- CRS
This Congressional Research Service report contains an explanation of the major provisions of the federal estate, gift, and
generation-skipping transfer taxes as they apply to transfers in 2014.