(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Divorce Post-TCJA: Unexpected Consequences
Martin M. Shenkman - The Tax Adviser
Economic Benefits of Life Insurance Premium pPayments Are Not Includible in Income
James A. Beavers - The Tax Adviser
Clarification of Itemized Deductions for Trusts and Estates
Joylyn Ankeney - The Tax Adviser
Happy New Year -- Reconsidering the Tax Treatment of Alimony
Tyler Hardcastle and Margaret Ryznar - SSRN
Tax-Efficient Charitable Giving of Savings or Retirement Benefits
Albert Feuer - Tax Management Estate, Gifts and Trusts Journal
Reports from the 53rd Annual Philip E. Heckerling Institute (2019)
Volunteer Reporters will be posting daily Reports containing highlights of the proceedings of the 53rd Annual Philip E. Heckerling Institute on Estate Planning on January 14-18, 2019 at the Orlando World Center Marriott Resort and Convention Center in Florida. Scroll down on this page for links to the reports.
Defining Death: Organ Transplantation and the Fifty-Year Legacy of the Harvard Report on Brain Death
This special report is published in commemoration of the fiftieth anniversary of the “Report of the Ad Hoc Committee of the Harvard Medical School to Examine the Definition of Brain Death,” a landmark document that proposed a new way to define death, with implications that advanced the field of organ transplantation.
Ron Aucutt’s “Top Ten” Estate Planning and Estate Tax Developments of 2018 -- ACTEC
These 2018 “top ten” developments cover a variety of subjects and foreshadow several developments to watch for in 2019 and future years.
CAF World Giving Index - 2018
Now in its ninth year, the CAF World Giving Index looks at charitable behaviour around the world and shares insights into the nature of giving and trends in global generosity.
General Explanation of Public Law 115-97 -- Joint Committee on Taxation
The "Blue Book" for the Tax Cuts and Jobs Act. December 20, 2018. PDF, 457 pp.