(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Trust Variation and ERISA's 'Presumption of Prudence'
Peter J. Wiedenbeck - Tax Notes
Shakespeare in the Classroom: How an Annual Student Production of King Lear Adds Dimension to Teaching Trusts and Estates
Karen E. Boxx - St Louis University Law Journal
The DSUE Amount as an Estate Asset With Value
Howard M. Zaritsky - Estate Planning
Automatic Allocation of GST Exemption: Tax Traps for Trusts
Andrew M. Katzenstein and Maggie Mouradian - Estate Planning
Avoid State Income Tax With the Right Kinds of Trusts
Jeffrey Schoenblum and Neil Schoenblum - Estate Planning
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
Quick Take: Power Trust as Alternative to Domestic Asset Protection Trust -- 3/15/2013
Estate Planning After ATRA: A Summary of the Heckerling Institute on Estate Planning
A summary by Martyn S. Babitz, J.D. for PNC's Hawthorn Family Wealth. March, 2014. PDF 12 pp.
A Profile of Older Americans: 2013 -- Administration on Aging
Electronic version of the popular brochure with the latest key statistics on older Americans in key subject areas. It includes both narrative and statistical charts.
Older Adults and Technology Use -- Pew Research Institute
"[D]espite ... gains, seniors continue to lag behind younger Americans when it comes to tech adoption. And many seniors remain largely unattached from online and mobile lifeó41% do not use the internet at all, 53% do not have broadband access at home, and 23% do not use cell phones."
FATCA Publications -- pwc
A collection of news, regulatory guidance and other publications implementing the Foreign Account Tax Compliance Act.
IRS Data Book: 2013
This report describes activities conducted by the Internal Revenue Service during Fiscal Year 2013 (October 1, 2012, through September 30, 2013). It provides information on returns filed and taxes collected, enforcement, and other activities, including activities related to estate and gift tax.