(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Chained to the Title: Why the UPC Should Allow Real Property to Transfer by Small Estate Affidavit
Faith Elizabeth Alvarez - SSRN
IRS Finalizes Revisions to Circular 230
Richard M. Lipton - Journal of Taxation
Proposed Regulations Apply Special Basis Rules to Combined Sale of Interests in Charitable Remainder Trust
Richard L. Fox and Jonathan G. Blattmachr - Journal of Taxation
A Simplified Verifiable Gift Tax
Wendy C. Gerzog - SSRN
Usefully Modifying a QTIP Trust May Be Very Possible
Howard A. Zaritsky - Estate Planning
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
Bank of America High Net Worth Philanthropy Study
Through an ongoing research partnership with the Center on Philanthropy at Indiana University, which began in 2006, the 2014 Bank of America Merrill Lynch Study of High Net Worth Philanthropy reveals significant shifts as well as consistent trends in the attitudes and giving behaviors of wealthy donors, including which nonprofit sectors they support, how they direct their largest gifts, what motivates them to give and to discontinue support for a nonprofit organization, where and how often they volunteer, and who they turn to for advice about philanthropy. The latest study also examines new areas of research, including how charitable decisions are made within households, investment risk tolerance as it pertains to donors’ philanthropic assets, and how wealthy individuals respond to disaster relief.
403(b) Plan Checklist -- IRS
IRS Publication 4546, Revised November, 2014
Longevity Insurance in DC Plans: Paving the Way for QLACs -- Aon
A Roadmap to the 2014 Regulations on Qualifying Longevity Annuity Contracts and Plan Sponsor Considerations. October 2014.
Medicare & You 2015
The official government guide to Medicare services, published by the Centers for Medicare and Medicaid Services. Updated for 2015.
Fast Facts & Figures About Social Security 2014
This publication answers the most frequently asked questions about the programs administered by the Social Security Administration (SSA).