(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
S/L Does Not Run on Foreign Gift Reporting Without Information Return
- Journal of Taxation
Decanting Trusts: Irrevocable, Not Unchangeable
Melissa J. Willms - Estate Planning and Community Property Law Journal
Foreign-Owned U.S. Real Estate: To Rent or Not to Rent
Dina Kapur Sanna and Stephen Ziobrowski - Estate Planning
Qualified Disclaimer Can Cover Partial Interest in Trust
Michael S. Strauss - Estate Planning
How the “Rich Kids of Instagram” Create Poor Security Risks
Von E. Sanbord, Constance E. Shields, and Vimala Snow - Estate Planning
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
Quick Take: Power Trust as Alternative to Domestic Asset Protection Trust -- 3/15/2013
National Will Registry
A private compny offering a free service that helps family members and trusted advisors locate estate documents at the time of your death. Other services, including storage of estate planning documents, are offered for a fee.
Medicaid: An Overview -- Congressional Research Service
This CRS report describes the basic elements of Medicaid, focusing on who is eligible, what services are covered, how enrollees share in the cost of care, how the program is financed, and how providers are paid.
Estate Tax Returns Filed for Wealthy Decedents, 2003–2012 -- IRS
Highlights of statistics from filings of Form 706.
2013 Charitable Giving Report Finds Historic Increases
Report published by Blackbaud says overall charitable giving grew 4.9 percent in 2013, while online giving grew 13.5 percent. Free registration required to download full report.
The Self-Administered Gerocognitive Exam (SAGE) - Ohio State University
Online test of cognitive abilities can reveal early signs of dementia