(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Beyond Donor Intent: Leveraging Cy Pres to Remedy Unintended Burdens Caused by Charitable Gifts
Katie Magallanes - ACTEC Law Journal
Means to an End: Electively Forcing Vesting to Suit Tax Rules Against Perpetuities
James P. Spica - ACTEC Law Journal
Predispute Arbitration Agreements Between Trustees and Financial Services Institutions: Are Beneficiaries Bound?
Mary F. Radford - ACTEC Law Journal
Virtual Currency Estate Planning, Bit by Bit
Abigail J. Farmer and Cory Elizabeth Tyszka - ACTEC Law Journal
Saving for Education: Creating Educational Dynasty Trusts Using 529 Plans
Susan T. Bart - ACTEC Law Journal
Special Report: Summaries from the 2016 Heckerling Institute
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
IRS Form 8971
Final version of basis consistency reporting form. January 2016.
Instructions are at https://www.irs.gov/pub/irs-pdf/i8971.pdf
ACTEC Comments on Basis Consistency Requirements and IRS Notice 2015-57
Letter from the American College of Trust and Estate Counsel includes comments and suggestions to clarify various areas of uncertainty and to suggest guidance in connection with Form 8971 and Schedule A. ACTEC believes that the Treasury Department and the IRS should adopt rules to make the new information reporting obligations imposed on fiduciaries administrable, understandable, and as consistent as possible with other fiduciary obligations. January 19, 2016.
Tax Preparers: Perform a Deep Security Scan of Your Computer Drives -- IRS
Page on the IRS website urges taxpayers to take steps to protect taxpayer information from scammers and data thieves.
Final Regulations - Ownership of Firearms by Trusts and Other Entities
As published in the Federal Register January 15, 2016. "This final rule defines the term ‘‘responsible person,’’ as used in reference to a trust, partnership, association, company, or corporation; requires responsible persons of such trusts or legal entities to complete a specified form and to submit photographs and fingerprints when the trust or legal entity files an application to make an NFA firearm or is listed as the transferee on an application to transfer an NFA firearm..."
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