(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
In Defense of Friedman: A Reply to Professor Guzman
Jeffrey A. Cooper - ACTEC Law Journal
Katheleen R. Guzman - ACTEC Law Journal
A Nominal Credit: Why Donor Recognition Should Not Limit the Deductibility of Section 170 Charitable Contributions
Benjamin J. Imdieke - ACTEC Law Journal
Reducing Litigation Costs for Holographic Wills
Emily Robey-Phillips - Quinnipiac Probate Law Journal
Increasing Legal Support for End-of-Life Planning in the United States: How Probate and Family Attorneys Can Contribute to a Culture of Dignified Dying,
Sarah E. Ryan - Quinnipiac Probate Law Journal
New Medicare Cards -- Center for Medicare and Medicaid Services
This page on CMS.gov offers information about the issuance of new Medicare cards, on which a new Medicare Beneficiary Identifier (MBI) will replace the Social Security Number based claim number on current cards.
ACTEC Capital Letter No. 43: Where Estate and Gift Tax Legislation and Regulations Stand Now
In this Letter, Ron Aucutt takes inventory of the prospects for changes in the tax law affecting estate planning.
Estate Tax Statistics, Filing Year Tables -- IRS
Data from estate tax returns filed in 2016 have been added to this page from the IRS website. All tables are Excel spreadsheets. Three separate tables are available for each filing year:
1) Selected [Asset], Deduction, and Tax Computation Items, by Tax Status and Size of Gross Estate
2) Selected Tax Computation Items, by State of Residence
3) Charitable Bequests, By State of Residence
Why Many Nursing Facilities Are Not Ready For Emergency Situations -- Justice in Aging
This Issue Brief includes seven recommendations to address gaps in the current law.
ACTEC Capital Letter No. 42 -- Treasury to Withdraw Sec. 2704 Proposed Regulations
In the latest installment of this popular newsletter, Ronald D. Aucutt analyzes the Treasury's Second Report in response to Executive Order 13789, announcing that the Treasury Department will withdraw the controversial Proposed Regulations about disregarded restrictions and lapsing rights under section 2704. October 6, 2017.