(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
The Built-In Gains Discount for Transfer Tax Purposes
Robert E. Dallman - Journal of Taxation
The Will as an Implied Unilateral Arbitration Contract
E. Gary Spitko - Florida Law Review
Estate Planning Ideas for Private Equity Fund Managers
Ivan Taback and Nathan R. Brown - Estate Planning
Vacation Home Succession Planning Can Be Serious Business
David W. Burleigh - Estate Planning
Use of Foreseeable Postmortem Events In Valuing Estate
Audrey G. Young - Estate Planning
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
Does Portability Create a Property Interest? -- 12/09/2013
AICPA letter to Treasury Regarding Portability Filings - March 19, 2015
In this letter, the AICPA requests that the IRS and Treasury:
1) Expand Rev. Proc. 2014-18 to provide a permanent extension until 15 months after the date of death to file for portability;
2) Provide a short form 706-EZ to make the portability election; and
3) Allow the surviving spouse to file for portability, even if the surviving spouse is not the executor of the estate of the deceased spouse.
General Explanation of Tax Legislation Enacted in the 113th Congress
This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 113th Congress.
AICPA Compendium of Tax Legislative Proposals
This March 17, 2015 letter from the AICPA to key legislators outlines the Institute's tax code simplification and technical proposals. Of the 34 proposals, six relate to estate and gift tax and three relate to exempt organizations.
93 pp. PDF
Elder Justice Initiative -- Department of Justice
"Here, victims and family members will find information about how to report elder abuse and financial exploitation in all 50 states and territories. Simply enter your zipcode to find local resources to assist you.
Federal, State, and local prosecutors will find three different databases containing sample pleadings and statutes.
Researchers in the elder abuse field may access a database containing bibliographic information for thousands of elder abuse and financial exploitation articles and reviews.
Practitioners -- including professionals of all types who work with elder abuse and its consequences -- will find information about resources available to help them prevent elder abuse and assist those who have already been abused, neglected or exploited."
Facts & Figures 2015: How Does Your State Compare? - Tax Foundation
How do taxes in your state compare nationally? This convenient pocket-size booklet compares the 50 states on many different measures of taxing and spending, including individual and corporate income tax rates, business tax climates, excise taxes, tax burdens and state spending.