(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Getting Around the State and Local Tax Deduction Limit
Eric Bennett Rasmusen - SSRN
Practical Issues Involving Implementing IRA Trusts (From a State Trust Point of View)
Seymour Goldberg - Ed Slott's IRA Advisor
Understanding the Tax Cuts and Jobs Act
Samuel A. Donaldson - SSRN
Planning for the UBTI Changes
Dennis Walsh - Planned Giving Design Center
Protect Vulnerable Adults From Financial Exploitation
Stuart C. Bear - Estate Planning
How to “Pensionize” Any IRA or 401(k) Plan
Recent research by the Stanford Center on Longevity (SCL), collaborating with the Society of Actuaries (SOA), identifies a straightforward retirement strategy that can work for most middle-income retirees and be implemented in virtually any traditional IRA or 401(k) plan. This research provides a framework for assessing different retirement income generators (RIGs) and navigating the many tradeoffs that older workers face when making retirement income decisions.
2018 Tax Reform Calculator -- Paycheck City
See how your paycheck will change from 2017 to 2018 by entering your per-period or annual salary along with the pertinent Federal, State and local W-4 information in this tax reform calculator.
IRA FAQs - Recharacterization of Roth Rollovers and Conversions -- IRS
Page from the IRS website confirms that a Roth IRA conversion made in 2017 may be recharacterized as a contribution to a traditional IRA if the recharacterization is made by October 15, 2018.
National Taxpayer Advocate Annual Report to Congress 2017
National Taxpayer Advocate, Nina E. Olson, has released her 2017 Annual Report to Congress, describing challenges the IRS will face as it implements the recently enacted tax reform legislation and unveiling a new publication, “The Purple Book,” that presents 50 legislative recommendations intended to strengthen taxpayer rights and improve tax administration. Released January 10, 2018.
Ron Aucutt’s “Top Ten” Estate Planning and Estate Tax Developments of 2017
In an annual tradition, Ronald Aucutt, a McGuireWoods partner and chair emeritus of the firm’s private wealth services group, with help from his McGuireWoods colleagues, has identified the following as the top ten estate planning and estate tax developments of 2017.