(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Use Trusts to Bypass Limit on State and Local Tax Deduction
Jonathan G. Blattmachr, Martin M. Shenkman, and Mitchell M. Gans - Estate Planning
New Section 199A: Simplify Pass-Through Deduction Intricacy
Les Raatz - Estate Planning
Use Powers of Appointment as Basis Planning Tools
Keith K. Grissom - Estate Planning
Reliance on Expert's Erroneous Advice for Filing and Payment Dates
Michael S. Strauss - Estate Planning
Delaware Attachment Law Reinforces Asset Protection
Trisha W. Hall - Estate Planning
Fifth Circuit Opinion Vacating DOL Fiduciary Rule
U.S. Chamber of Commerce v. DOL, (5th Cir. 3/15/2018). PDF, 65 pp.
Rev Proc. 2018-18 -- Modified Inflation Adjustments Under TCJA
Scroll down to page 392 of IRB 2018-10 for Rev. Proc 2018-18, confirming the inflation-adjusted basic exclusion amount for federal estate tax purposes.
National Resource Center on Psychiatric Advance Directives
Psychiatric advance directives (PADs) are relatively new legal instruments that may be used to document a competent person’s specific instructions or preferences regarding future mental health treatment, in preparation for the possibility that the person may lose capacity to give or withhold informed consent to treatment during acute episodes of psychiatric illness.
This site offers an introduction to PADs, state-by-state information about psychiatric advance directive laws, instructions and forms, discussion forums, educational webcasts, current research, links to other websites, and more.
Toolkit for Health Care Advance Planning -- American Bar Association
This tool kit contains a variety of self-help worksheets, suggestions, and resources. There are currently 9 tools in all, each clearly labeled and user-friendly.
AICPA Comment Letter Requesting Immediate Guidance on Section 199A QBI Deduction
In this letter dated February 21, 2018, The American Institute of CPAs (AICPA) requests immediate guidance on various issues regarding the new Internal Revenue Code (IRC or “Code”) section 199A, the deduction for qualified business income (QBI) of pass-through entities.