| Journals
(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
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
Estate vs. Capital Gains Taxation: An Evaluation of Prospective Policies for Taxing Wealth at the Time of Death
Robert Avery, Daniel Grodzicki, and Kevin Moore - Finance and Economics Discussion Series, Federal Reserve Board
Legislator Wealth and the Effort to Repeal the Estate Tax
John D. Griffin - American Politics Research
Reforming the Taxation of Retirement Income
Richard L. Kaplan - Virginia Tax Review
On Second Thought
Caren Chesler - Private Wealth
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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
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.
New IRS Guidance Takes Restrictive View of Material Participation by Non-Grantor Trusts
Barnes & Thornburg analysis of TAM 201317010, holding that "a
fiduciary’s participation in the activities of a trust count only toward material participation to the extent the fiduciary participated in those activities in a fiduciary capacity."
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