(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Engaging Clients on Key Elements of Estate Planning
Nancy Hermann - Estate Planning
Wise Choices Reap More Social Security Retirement Benefits
David G. Freitag and Bruce A. Tannahill - Estate Planning
Reduce Accumulation Distribution Rules Tax on Foreign Trust
Marnin J. Michaels - Estate Planning
U.S. Gains Favor as Trust Jurisdiction for Nonresidents
Michael Kosnitzky - Estate Planning
Mesh Multigeneration Planning With “New Economy” Ideas
Michael Gilfix and Mark R. Gilfix - 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
The ERISA Fiduciary Advisor -- U.S. Department of Labor
The ERISA Fiduciary Advisor provides information and answers to a variety of questions about who is a fiduciary and their responsibilities under the Employee Retirement Income Security Act (ERISA). This Advisor was developed by the Employee Benefits Security Administration (EBSA) in its continuing effort to increase awareness and understanding about basic fiduciary responsibilities when operating a retirement plan.
The IRA Investor Profile: Roth IRA Investors’ Activity, 2007–2014
From the Investment Company Institute. Analysis of the contribution, conversion, rollover, withdrawal, and asset allocation activity of 2.3 million consistent Roth IRA investors—those with accounts in every year from 2007 through 2014—can show how consistent Roth IRA investors fared during and after the financial crisis. In addition, analysis of a snapshot of 5.4 million Roth IRA investors in 2014 can provide more detailed insight into how individuals manage their Roth IRAs. This report offers such an analysis.
AICPA Comments on Form 990 and Instructions
June 30, 2016 letter on behalf of the American Institute of Certified Public Accountants offers comments on Form 990, Return of Organization Exempt from Income Tax, and the related instructions. The comments include recommendations for the 2016 forms and instructions, while indicating the importance and urgency of each recommendation.
State-By State Guide to Taxes & Creditor Protection
This interactive map from John Hancock summarizes state laws on maximum income tax rates, state death taxes, and creditor protection laws.
Estate Tax Changes Past, Present and Future -- Aucutt
Outline by Ronald Aucutt describes proposed and enacted estate tax legislation. As of this writing, updated through July 6, 2016.