(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Cruzan and Surrogate Decision-Making
David Orentlicher - SMU Law Review
Developing a solid approach to advising clients on Roth IRAs
Joseph H. Doerrer and Stanley Trotta - The Tax Adviser
The New Charitable Deduction for Nonitemizers
John McKinley - Journal of Accountancy
Making Lemonade out of Lemons: Estate Planning Opportunities in a Low Interest Rate Environment
Anna Katherine Moody and Emily A. Plocki - Probate & Property
Celebrity Estate Planning: Misfires of the Rich and Famous III
Jessica Galligan Goldsmith, David Y. Choi, Loretta A. Ippolito, Christiana Lazo, Alison Silverman, Jessica D. Soojian, and Bruce D. Steiner - Probate & Property
FY 2019 Projections Report -- PBGC
The Pension Benefit Guaranty Corporation (PBGC) insures against the loss of pension
benefits by participants in private-sector pensions. PBGC operates two separate insurance programs, one for single-employer plans and one for multiemployer plans, that are legally separate, and operationally and financially independent. These two programs also offer different benefit guarantees and feature different funding mechanisms. This report provides 10-year projections, ending with FY 2029 (September 30, 2029), of the financial status of both programs under a range of future financial scenarios.
Recent Cases of Interest to Fiduciaries (9/2/2020) -- McGuire Woods
The September, 2020 installment of the McGuireWoods Fiduciary Advisory Services annual multipart series on recent fiduciary cases.
Prop. Reg. -- Fiduciary Duties Regarding Proxy Voting and Shareholder Rights -- U.S. DOL
Proposed regulations on the obligations of ERISA retirement plan fiduciaries when exercising proxy voting and shareholder rights. PDF, 96 pp.
Letter: Implementation of the Executive Order Deferring Payroll Tax Obligations
This letter from the U.S. Chamber of Commerce and 32 other business organizations predicts that many employers will likely decline to implement the payroll tax deferral, choosing instead to continue to withhold and remit to the government the payroll taxes required by law.
Broken Promises: Employer Certification Failure -- SBPC and AFT
This report, authored by the Student Borrower Protection Center and the American Federation of Teachers, chronicles the history of the Public Service Loan Forgiveness Program and describes problems that have plagued its operation.