(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
New Missouri Law Provides Unique Estate Planning Opportunity for Married Couples
James G. Blase - Tax Management Estates Gifts and Trusts Journal
New York Enacts Significant Changes to its Estate, Gift, GST and Trust Income Tax Laws
Carmela T. Montesano - Tax Management Estates Gifts and Trusts Journal
Planning for the Net Investment Income Tax: Tax Court's Decision in Aragona Provides Some Answers, But Many Questions Remain
Michael S. Jackson and Jared S. Szychter - Tax Management Estates Gifts and Trusts Journal
Tea for Two, and Two for TBE?1 Why Many Same-Gender Couples Living in Nonrecognition States Should Title Their Assets as Tenants by the Entireties
Alan S. Gassman - Tax Management Estates Gifts and Trusts Journal
When is a Trust Protector a Fiduciary?
Richard C. Ausness - Quinnipiac Probate Law Journal
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
Financial Characteristics of Approved Applicants and Methods Used to Reduce Assets to Qualify for Nu
Report by the U.S, Government Accountability Office (GAO) on June 23, 2014 examines methods used by Medicaid applicants to enhance or accelerate eligibility. Publicly released June 23, 2014. PDF, 52 pp.
The Federal Estate, Gift, and Generation-Skipping Transfer Taxes -- CRS
This Congressional Research Service report contains an explanation of the major provisions of the federal estate, gift, and
generation-skipping transfer taxes as they apply to transfers in 2014.
Description of the Chairman's Mark of the “Preserving America's Transit and Highways Act of 2014"
Chairman's Mark of transit bill would eliminate stretch payouts of IRAs and qualified plans, with limited exceptions. June 24, 2014
2014 US Trust Insights on Wealth and Worth
Based on a nation-wide survey of 680 U.S. high-net-worth and ultra-high-net-worth individuals with $3 million or more in investable assets, the annual study finds that changing family structures, multi-generational and extended family circumstances, evolving gender roles, and generational views on investing and use of wealth are challenging traditional approaches to wealth planning.
IRS FBAR Reference Guide
This Guide is provided to educate and assist U.S. persons who have the obligation to file the FBAR; and for the tax professionals who prepare and electronically file FBAR reports on behalf of their clients. This Guide also supports IRS examiners in their efforts to consistently and fairly administer the FBAR examination and penalty programs.