| Journals
(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Representing the Fiduciary: To Whom Does the Attorney Owe Duties?
Kennedy Lee - ACTEC Law Journal
Presumed Equal: Shares of Cotenants
John V. Orth - ACTEC Law Journal
Estate Tax Deductions for Interest Paid on Loans Taken In Order to Pay Estate Taxes
Daniel Baltuch - ACTEC Law Journal
Dead Hand Investing: The Enforceability of Trust Investment Directives
Jeffrey A. Cooper - ACTEC Law Journal
The Mandatory Disclosure Provisions of the Uniform Trust Code : Still Boldly Going Where No Jurisdiction Will Follow—A Practical Tax-Based Solution
John Spencer Treu - Mississippi Law Journal
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Law Threads
(Online Discussions)
Quick Take: Power Trust as Alternative to Domestic Asset Protection Trust -- 3/15/2013
Special Report: Summaries from the 2013 Heckerling Institute -- 1/14/2013
Using Grantor's SSN for an Irrevocable Grantor Trust -- 12/27/2012
Quick Take: Searching for Flexible Loan Calculation Software -- 11-1-2012
Online Trust Drafting Service: LegalZoom on Steroids -- 10/26/2012
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Web
Links
Questions about Operating as an Exempt Organization -- IRS
To ensure that they further favored purposes or conduct favored activities, tax-exempt organizations are subject to limitations on the types of activities in which they may engage. In addition, exempt organizations must notify the IRS of material changes in their purposes or activities, so that the IRS can determine whether those changes affect the organization's tax-exempt status. Posted May 15, 2013.
Estate Taxes After ATRA
Statistics and chart from the Tax Policy Center. Published in Tax Notes February 25, 2013.
The New Science of Giving
WSJ .Money article: "A young Houston couple is planning to give away $4 billion—but only to projects that prove they are worth it. Can they redefine the world of philanthropy?"
International Topic Index -- IRS
The topic index on this page is specifically designed for taxpayers with international filing requirements.
AICPA Recommends Changes to Proposed Net Investment Income
Writing in response to a request for comments on proposed regulations dealing with the Net Investment Income Tax, Jeffrey A. Porter from AICPA recommends that Treasury 1) exclude pooled income funds from taxes on net investment income; and 2) provide that NII of charitable remainder trusts are treated in accordance with section 664(b) and section 1.664-1(d)(1)(ii)(b) and not treated as distributed first to the annuity or unitrust recipient unless so required under the current statutory and regulatory provisions. Published on the Planned Giving Design Center website.
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