(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
IRAs: Pre-Mortem and Post-Mortem Planning Ideas
Bradford N. Dewan - Estate Planning
Federal Law Permits Disclosure of Decedent's Emails
Katie von Kohorn - Estate Planning
The Legacy Gap: Where Traditional Planning Falls Short
Anne Marie Levin - Estate Planning
Use the Equitable Recoupment Defense for a Just Result
Michael F. Lynch, David B. Casten, and Nicholas C. Lynch - Estate Planning
Balancing the Duty of Impartiality and Decanting to Eliminate an Interest
William P. LaPiana - Estate Planning
AICPA Comment Letter Requesting Immediate Guidance on Section 199A QBI Deduction
In this letter dated February 21, 2018, The American Institute of CPAs (AICPA) requests immediate guidance on various issues regarding the new Internal Revenue Code (IRC or “Code”) section 199A, the deduction for qualified business income (QBI) of pass-through entities.
President's FY 2019 Budget --- Office of Management and Budget
A collection of documents relating to the 2019 FY Budget.
Overview of the Federal Tax System as in Effect for 2018 -- JCT
In this overview, the Joint Committee on Taxation states that for decedents dying in 2018, the unified credit of $4,417,800 effectively exempts $11.18 million from estate and gift tax. These amounts are based on a "Joint Committee staff calculation." See p. 18.
PDF, 38 pp. 2-7-2018.
ABLE National Resource Center
"The ABLE National Resource Center (ANRC) is a collaborative whose supporters share the goal of accelerating the design and availability of ABLE accounts for the benefit of individuals with disabilities and their families. We bring together the investment, support and resources of the country’s largest and most influential national disability organizations." The website includes an interactive map and a tool that helps you compare state programs.
Resources for Tax Law Changes -- IRS
This page on the IRS website provides information and guidance on the Tax Cuts and Jobs Act to taxpayers, businesses and the tax community as it becomes available.