(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Survivorship Rights in Joint Bank Accounts: A Misbegotten Presumption of Intent
Gregory Eddington - Marquette Elder's Advisor
Chained to the Title: Why the UPC Should Allow Real Property to Transfer by Small Estate Affidavit
Faith Elizabeth Alvarez - SSRN
IRS Finalizes Revisions to Circular 230
Richard M. Lipton - Journal of Taxation
Proposed Regulations Apply Special Basis Rules to Combined Sale of Interests in Charitable Remainder Trust
Richard L. Fox and Jonathan G. Blattmachr - Journal of Taxation
A Simplified Verifiable Gift Tax
Wendy C. Gerzog - SSRN
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
Language for Granting Control of Digital Assets -- 08/18/2013
2015 State Business Tax Climate Index - The Tax Foundation
The Tax Foundationís State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their statesí tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a road-map to improving these structures.
Consumer Guide to Hospice -- Washington Post
The Washington Post has gathered data largely from government sources on more than 3,000 hospices that participate in Medicare, which pays for the vast majority of hospice care in this country. No single factor can predict the quality of a hospiceís care, and these figures do not offer a complete picture of any single hospice. But consumers can benefit from knowing how a hospice compares to others on these important measures.
Select a state to explore its hospices or read on to learn more about a hospice's important traits.
Bank of America High Net Worth Philanthropy Study
The 2014 U.S. Trust Study of High Net Worth Philanthropy examines the giving patterns, priorities and attitudes of Americaís wealthiest households for the year 2013. This latest research study is the fifth in this series of studies, and was once again written and researched by the Indiana University Lilly Family School of Philanthropy in partnership with U.S. Trust. This study is a continuation of the 2006, 2008, 2010 and 2012 reports.
403(b) Plan Checklist -- IRS
IRS Publication 4546, Revised November, 2014
Longevity Insurance in DC Plans: Paving the Way for QLACs -- Aon
A Roadmap to the 2014 Regulations on Qualifying Longevity Annuity Contracts and Plan Sponsor Considerations. October 2014.