(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Tasty Freeze: Preferred Partnership Tax-Saving Recipe
Michael N. Gooen and Tracy A. Snow - Estate Planning
Administration Proposes Major Changes In Taxation of Estates, Gifts, and Trusts
Howard M. Zaritsky - Estate Planning
Help Clients Prepare Their Families for a Successful Future
Tom Rogerson - Estate Planning
Determining Domicile for Domestic or International Clients
Scott A. Bowman, Nathan R. Brown and Brandon A. S. Ross - Estate Planning
Unwrap Some “Gift Loan” Complexities of Section 7872
Michael S. Strauss - Estate Planning
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
Does Portability Create a Property Interest? -- 12/09/2013
2015 Qualified Plan Administration Calendar
This publication from Mass Mutual contains some key dates plan fiduciaries should be aware of related to plan filings, notices, distributions, testing and reporting requirements.
401K Calculator - Smart Asset
This calculator estimates how much money you will have at retirement, based on inputs and assumptions.
2015 Alzheimer’s Disease Facts and Figures -- Alzheimers Association
2015 Alzheimer’s Disease Facts and Figures is a statistical resource for U.S. data related to Alzheimer’s disease, the most common cause of dementia, as well as other dementias. A Special Report addresses issues surrounding the disclosure of an Alzheimer’s diagnosis to individuals with the disease.
Overview of the Federal Tax System -- Joint Committee on Taxation
This report, released by the Joint Committee on Taxation on March 30, 2015, analyzes the sources of revenue raised by federal taxes.
AICPA letter to Treasury Regarding Portability Filings - March 19, 2015
In this letter, the AICPA requests that the IRS and Treasury:
1) Expand Rev. Proc. 2014-18 to provide a permanent extension until 15 months after the date of death to file for portability;
2) Provide a short form 706-EZ to make the portability election; and
3) Allow the surviving spouse to file for portability, even if the surviving spouse is not the executor of the estate of the deceased spouse.