(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Estate Planning for Digital Assets: Assigning Tax Basis and Value to Digital Assets
Elizabeth R. Carter - SSRN
IRS Rules on Estate and Generation Skipping Transfer Tax Implications of Modifications to Exempt Trust
- Tax Management Memorandum
Recent Cases Explore Tax Planning Strategy of Sale to an IDIT
Michael D. Mulligan - Estate Planning
Steer Clear of Conflicts of Interest in Estate Planning
Arnold D. Kahn, Robert Barton, and Stacie T. Lau - Estate Planning
Divorce Planning From a Tax and Estate Planner Perspective
John J. Scroggin - Estate Planning
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
UBS/PwC Billionaires Report 2016
"The past 20 years’ exceptional wealth creation will soon be followed by the biggest-ever wealth transfer. We estimate that fewer than 500 people (460 of the billionaires in the markets we cover) will hand over USD 2.1trn, equivalent to India’s GDP, to their heirs in the next 20 years."
IRS Art Advisory Panel - 2015 Annual Report
Annual Report summarizes the actions taken by the Panel in private meetings relating to valuations in estate and gift tax cases and income tax charitable deduction cases.
Families Caring for an Aging America
With support from 15 sponsors, the National Academies of Sciences, Engineering, and Medicine convened an expert committee to examine what is known about the nation’s family caregivers of older adults and to recommend policies to address their needs and help to minimize the barriers they encounter in acting on behalf of an older adult. The resulting report, Families Caring for an Aging America, provides an overview of the prevalence and nature of family caregiving of older adults as well as its personal impact on caregivers’ health, economic security, and overall well-being. The report also examines the available evidence on the effectiveness of programs and interventions designed to support family caregivers. It concludes with recommendations for developing a national strategy to effectively engage and support them.
ACTEC Family Estate Planning Guide
The American College of Trust and Estate Counsel recently launched the first two in a series of YouTube videos briefs created to offer people insight into the fundamentals of wills and trusts essential to protecting the financial interests of families.
Sensenbrenner Bill Would Block Sec. 2704 Regulations
Full text of H.R. 6042, introduced by Congressman Jim Sensenbrenner on September 15, 2016.