(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
The Intermediary CLAT Alternative to the Residuary Estate Family Foundation Gift
Richard S. Franklin and Jennifer A. Birchfield Goode - ACTEC Law Journal
Eliminate State Tax on Trust Income: A Comprehensive Update on Planning With Incomplete Gift Non-Grantor Trusts
Kevin R. Ghassomian - ACTEC Law Journal
IRA Administration for High Net Worth Clients and Their Beneficiaries—Unique Challenges and Best Practices for Financial Institutions1
Svetlana V. Bekman - ACTEC Law Journal
How to Draft Trusts to Own Retirement Benefits
Keith A. Herman - ACTEC Law Journal
Merger is Indirect Gift in Cavallaro
Kerry A. Ryan - Tax Notes
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
Rollover Chart -- IRS
Chart from the IRS website illustrates permissible and impermissible rollovers of retirement plans. Updated January, 2015.
White House Fact Sheet on Proposed Tax Code Changes
The Administration's summary of its tax proposals.
National Taxpayer Advocate Annual Report to Congress - 2014
In this annual report, Taxpayer Advocate Nina Olson expresses concern that taxpayers in 2015 are likely to receive the worst levels of taxpayer service since at least 2001. The report recommends that Congress enact a principles-based Taxpayer Bill of Rights, adopt additional safeguards to make those rights meaningful, and provide sufficient funding to make the “Right to Quality Service” a reality.
Appendices to the Report identify the most frequently litigated tax issues and list recently decided cases in those areas.
List of Expiring Federal Tax Provisions, 2014-2025 -- JCT
This document, prepared by the staff of the Joint Committee on Taxation, provides a listing of Federal tax provisions that expired or are currently scheduled to expire in 2014-2025.
Survey of State Guardianship Laws and Court Practices -- Administrative Conference of the US
This report, prepared in connection with the Social Security Administration Representative Payee System, surveys state guardianship laws and procedures.