(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
How to Navigate the Choppy Seas for Foreigners With U.S.-Based Heirs: Part I
Melvin A. Warshaw and Lawrence Lipoff - Trusts & Estates
Giving in a Post-Tax Reform World
Martin Hall, Cameron Casey and Sarah Tomeo Hertzog - Trusts & Estates
Estate Planning in a Rising Interest Rate Environment: Part I
Kerry O'Rourke Perri , Dana M. Foley and Alistair Christopher - Trusts & Estates
Proposals by States to Recast SALT Payments as Charitable Contributions
Jonathan G. Blattmachr and Richard L. Fox - Trusts & Estates
Analyzing the Applicability of IRC § 162 on the Pay-for-Play Model
Kathryn Kisska-Schulze - Virginia Sports & Entertainment Law Journal
Exempt Organization Financial Data: CY 2017 -- IRS
Two new extracts of tax-exempt organization financial data for Calendar Year 2017 are now available on IRS's Tax Stats Web page. These annual extracts contain selected financial data from filers of information returns, Forms 990 and 990-EZ (short form), Return of Organization Exempt from Income Tax, processed for program administrative purposes during Calendar Year 2017.
2018 Investment Company Fact Book
A Review of Trends and Activities in the Investment Company Industry.
Agency Rule List, Spring, 2018- Treasury Department
From reginfo.gov, this page contains a agenda for promulgation of tax regulations, including many required by the Tax Cuts and Jobs Act of 2017.. The list includes a description of the reg project, the projected date for agency action and the associated staff contact(s).
Tax Exempt Organization Search -- IRS
The new Tax Exempt Organization Search (TEOS) replaces EO Select Check, a more limited tool available since 2012 that focused primarily on providing information on an organization’s tax-exempt status. Among the enhancements, the new TEOS tool includes images of newly-filed 990 forms and it’s mobile friendly so you can access it using smartphones or tablets.
IRS Actuarial Tables
The tables listed on this page from the IRS website are based on the most recent census data available, and are generally effective for valuation dates as determined by regulations to be published soon. The mortality table is listed as Table 2000CM.
The page provides links to online versions of the following publications, which contain the actuarial tables.
Publication 1457 provides examples for valuing annuities, life estates, and remainders generally.
Publication 1458 provides examples for valuing interests in unitrusts.
Publication 1459 provides examples for valuing remainder interests in depreciable property for income tax purposes.