(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Trust Ownership of S Corporation Stock—Part 2
Gene Wolf - Estate Planning
Business Valuations for Estate and Gift Tax Purposes
Joseph Emanuele - Estate Planning
Soften Clients' Family Transitions and Firm-Up Relationships
Jennifer Arquilla and David Arquilla - Estate Planning
Troubling Trend for Trust-Owned Life Insurance Trustees
Amiel Z. Weinstock - Estate Planning
The Intricacies of Estate Planning for Same-Sex Couples
Davit T. DuFault - Estate Planning
Special Report: Summaries from the 2016 Heckerling Institute
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
AICPA Comments on Form 990 and Instructions
June 30, 2016 letter on behalf of the American Institute of Certified Public Accountants offers comments on Form 990, Return of Organization Exempt from Income Tax, and the related instructions. The comments include recommendations for the 2016 forms and instructions, while indicating the importance and urgency of each recommendation.
State-By State Guide to Taxes & Creditor Protection
This interactive map from John Hancock summarizes state laws on maximum income tax rates, state death taxes, and creditor protection laws.
Estate Tax Changes Past, Present and Future -- Aucutt
Outline by Ronald Aucutt describes proposed and enacted estate tax legislation. As of this writing, updated through July 6, 2016.
AICPA Comments on Tax Guidance Relating to Virtual Currencies
In this letter, the American Institute of CPAs (AICPA) submits comments in response to
the Internal Revenue Service (IRS) guidance on how existing general tax principles apply
to transactions using virtual currency. PDF, 6 pp.
IRS Code and Subject Matter Directory
This roster published by Tax Analysts is based on IRS information. It lists the names and phone numbers of IRS attorneys, classified by Code section and subject area. Revised June, 2016. PDF format.