(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Which Trust Situs is Best in 2018?
Daniel G. Worthington and Mark Merric - Trusts & Estates
The State of the States: 2017
Sharon L. Klein - Trusts & Estates
The Winter of Our Discontent?
Add L. Riebe - Trusts & Estates
Estate Planning Beyond the Grave…And Back
Mark E. House - Trusts & Estates
Regularizing the Trust Protector
Paul. B. Miller - Iowa Law Review
Final Text of H.R. 1 - Tax Cuts and Jobs Act
Text of the bill that will be voted on the week of December 18th.
Includes Joint Explanatory Statement of Committee on Conference ("Conference Report") beginning on page 510 of the PDF file.
Estate Tax Returns and Liability Under Current Law and the House and Senate Tax Bills -- Tax Policy
This table shows the number of estate tax returns and the amount of estate tax liability under both current law and the House and Senate versions of the Tax Cuts and Jobs Act between 2018 and 2027.
Senate Tax Bill Substitute
Tax bill substitute considered by the United States Senate late on December 1, 2017. It is not clear whether this is the version approved by the Senate in the early hours of December 2.
Recent Cases of Interest to Fiduciaries -- McGuire Woods
Summaries of cases from around the country decided in 2016 and 2017.
Retirement Prospects for the Millennials: What is the Early Prognosis? -- BC Center for Retirement R
This paper assesses retirement prospects for future generations, with a special focus on the late Generation-X and Millennial generations. Because retirement outcomes depend on how much people earned and saved when they were younger, the analysis compares trends in employment, earnings, pension coverage, and wealth during working ages across cohorts, using data from the Current Population Survey and the Survey of Consumer Finances. The analysis also projects age-70 incomes for future generations using DYNASIM4, the Urban Institute’s dynamic microsimulation model.