(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
The Chaos of Digital Assets Brings Opportunities for Planning Creativity
Rose K. Wilson - Tax Management Estates Gifts and Trusts Journal
What Every Estate Planner Should Know About Undue Influence: Recognizing It, Insulating/Planning Against It … and Litigating It
Sandra D. Glazier, Thomas M. Dixon, and Thomas F. Sweeney - Tax Management Estates Gifts and Trusts Journal
Estate Attorney's Late Filing Penalty Is Nondischargeable Debt
Trisha J. English - Tax Management Estates Gifts and Trusts Journal
Morris v. Commissioner: Sole Beneficiary of IRA Liable for Income Taxes on Entire Account Even Though He Followed Father's Wishes and Shared IRA Proceeds with Siblings
Kathleen Ford Bay - Tax Management Estates Gifts and Trusts Journal
Husband's Disclaimers of Certain Assets in Accounts Gifted by Wife Were Qualified Disclaimers Even Though Husband Sold Some of the Account Assets
- Tax Management Memorandum
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
Billionaire's Bluff -- Public Citizen
"...America’s wealthiest families and most well-known brands have driven the effort to repeal the estate tax, while perpetuating the idea that the tax hurts America’s family farms and small businesses."
2015 US Trust Insights on Wealth and Worth Survey
According to this annual survey, 86 percent of high net-worth Americans said giving back to society is an important part of their lives. More than half deemed giving back an "essential" component to a life well lived.
Nonqualified Deferred Compensation Audit Techniques Guide (June 2015) -- IRS
This document identifies issues likely to be addressed by the IRS on audit of a NQDC Plan
Frequently Asked Questions on Estate Taxes - IRS Closing Letter Procedures
This page from the IRS website announces that for federal estate tax returns filed after June 1, 2015, closing letters will be issued only upon request.
RETIREMENT SECURITY: Most Households Approaching Retirement Have Low Savings
Studies and surveys GAO reviewed provide mixed evidence about the adequacy of retirement savings. Studies range widely in their conclusions about the degree to which Americans are likely to maintain their pre- retirement standard of living in retirement, largely because of different assumptions about how much income this goal requires.