(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Postnuptial Agreement and Conflict of Laws
Ronald R. Volkmer - Estate Planning
Circular 230 Final Regs. Provide New Rules on Written Tax Advice
Howard M. Zaritsky - Estate Planning
IRA Charitable Rollovers During Legislative Limbo
Richard L. Fox - Estate Planning
Annuity Strategy When Spouse Needs Nursing Home Coverage
Craig J. Langstraat, Lanitra Harris, and James M. Plecnik - Estate Planning
Consider ESOPs as an Estate Plan Component for Business Owners
Kelly O. Finnell and Andrew T. Holmes - Estate Planning
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
An Inside Look -- Vanguard Charitable
"In An inside look, we reflect on 10 years of granting at Vanguard Charitable, a leading, national donor-advised fund--analyzing trends in our donors' giving patterns and preferences and identifying ways we can all "give more."
Through our study, we found that when giving with a DAF:
73% of donors are involved with the charities they support.
61% of donors are strategic with their philanthropy."
IRS Tax Statistics Table Wizard
The Table Wizard is a web-based service that allows you to create customized tables from IRS data. Data available on the Table Wizard include:
International; Tax-Exempt Organizations; and
Estates, Gifts, and Trusts
IRS Form 2848 (Power of Attorney and Declaration of Representative)
July 2104 revision of the form allows the designation of up to four representatives.
2014 Annual Report of the Board of Trustees of the Social Security Trust Funds
Annual report on the condition of the Social Security and Medicare trust fund. From the report:
"The Trustees recommend that lawmakers address the projected trust fund shortfalls in a timely way in order to phase in necessary changes gradually and give workers and beneficiaries time to adjust to them. Implementing changes soon would allow more generations to share in the needed revenue increases or reductions in scheduled benefits. Social Security will play a critical role in the lives of 59 million beneficiaries and 165 million covered workers and their families in 2014. With informed discussion, creative think- ing, and timely legislative action, Social Security can continue to protect future generations."
Draft Instructions -- IRS Form 706 for 2014 Decedents
Instructions for filing Form 706 for decedents dying after December 31, 2013. Dated August, 2014. Draft as of July 25, 2014.