(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
A Safe Harbor in the Medicaid Adventure: Lady Bird and Transfer on Death Deeds
Gerry W. Beyer - ACTEC Law Journal
Trusts in Guardianship: Using “Family Freeze” Agreements to Resolve Disputes
Gerard G. Brew - ACTEC Law Journal
Changing Demographics, Elder Law, and Trusts and Estates
Naomi Cahn - ACTEC Law Journal
Serving the Greater Good: Ethical Considerations in Representation of the Older Population
Jeffrey L. Carson & Brook H. Lester - ACTEC Law Journal
Rethinking the Estate Planning Curriculum
Jeffrey A. Cooper - ACTEC Law Journal
Directions of Reform: 2020 Adult Guardianship Legislation Summary -- ABA
From the American Bar Association Commission on Law and Aging, a summary of 22 enactments from 38 states as of December 31, 2020. PDF, 24 pp. January, 2021.
The Social Security Retirement Age -- CRS
This Congressional Research Service report, updated on January 8, 2021, describes how the retirement age is calculated and how it affects the amount of benefits. PDF, 28 pp.
2020 Annual Report of the Participant and Plan Sponsor Advocate -- PBGC
This statutorily required 2020 Annual Report discusses the activities of the Office of the Pension
Benefit Guaranty Corporation (PBGC) Participant and Plan Sponsor Advocate (Office of the
Advocate), and is submitted to the Health, Education, Labor and Pensions Committee of the
Senate, the Committee on Finance of the Senate, the Committee on Education and Labor of the
House of Representatives, and the Committee on Ways and Means of the House of
Representatives no later than December 31 of each calendar year.
In addition to describing participant and plan sponsor activities, this Report discusses the Office
of the Advocate’s latest initiative, the Pension Plan Registry Project. PDF, 21 pp. 12/31/2020.
IRS Draft Tax Forms
From the IRS website, early release drafts of tax forms. Search by keyword or sort by date, title or form number.
Individual Retirement Account (IRA) Ownership: Data and Policy Issues -- CRS
This Congressional Research Service report provides background information on traditional and Roth IRAs, including a legislative history, description of assets in IRAs, and a discussion of IRA tax incentives and retirement savings. The report also analyzes policy issues and options related to IRA ownership, savings accumulation, leakages, and asset drawdown by using tabulations from the Internal Revenue Service Statistics of Income division and the Investment Company Institute data and analysis of the Federal Reserve’s Survey of Consumer Finances.