(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Everybody Dies. Or, A Consideration of Simultaneous Death Statutes and the Struggles of the Self-Represented
Victoria J. Haneman - SSRN
Defending Place-Based Philanthropy by Defining the Community Foundation
Roger Colinvaux - Brigham Young University Law Review
Zombie Religious Institutions
Elizabeth Sepper - Northwestern University Law Review
Intricacies of the Uniform Principal and Income Act—Part 3
Benjamin S. Candland, Stephen W. Murphy, and Abbey L. Farnsworth - Estate Planning
New Opportunities for Old Charitable Remainder Trusts
Evan Unzelman and Sam Navarro - Estate Planning
2017 Insights on Wealth and Worth -- U.S. Trust Survey
"A generational shiſt is now more apparent than ever. Today, differing beliefs and behaviors between younger and older generations can cause conflict, but that disagreement can also provide opportunities for innovation and redefining impact."
FATCA Online Registration User Guide -- IRS
The FATCA Online Registration System is a secure, web-based system that financial institutions and direct reporting non-financial foreign entities may use to register themselves online as required by the Foreign Account Tax Compliance Act.
ABA Formal Opinion 477 (May 4, 2017)
This opinion updates Formal Opinion 99-413, issued in 1999, to reflect changes in the digital landscape as well as 2012 changes to the ABA’s Model Rules of Professional Conduct, particularly the addition of the duty of technology competence in Model Rule 1.1 and changes to Rule 1.6 regarding client confidences. It provides guidance on the steps lawyers should take to safeguard the privacy of electronic communications containing client data.
Electronic Payment of IRS User Fees -- IRS.gov
Beginning June 15, taxpayers requesting letter rulings, closing agreements and certain other rulings from the Internal Revenue Service will need to make user fee payments electronically using the federal government’s Pay.gov system.
IR-2017-102, June 1, 2017.
Charitable Contributions of Conservation Easements -- Brookings Institution
This report examines policy issues surrounding the allowance of tax deductions for contributions of conservation easements. May, 2017. PDF, 39 pp.