(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Private Foundations Can Now Own 100 Percent of Business Enterprise
Richard L. Fox - Estate Planning
Factor Fiduciary Income Tax Into Estate Planning—Part 3
Philip N. Jones - Estate Planning
What Writings Are Adequate to Qualify for Probate?
Robert I Aufseeser - Estate Planning
Estate Planning Affected by Regulations That Protect Other TCJA Provisions
Howard M. Zaritsky - Estate Planning
Tax-Efficient Charitable Giving of Savings or Retirement Benefits
Albert Feuer - Tax Management Estate, Gifts, and Trusts Journal
Comments of State Attorneys General on SALT Workaround Proposed Regulations
Comments of the Attorneys General of New Jersey, New York, Connecticut and California on Proposed Rulemaking re: Contributions in Exchange for State or Local Tax Credits 83 Fed. Reg. 43563. October 11, 2018. PDF, 12 pp.
Comments on Section 199A Proposed Regulations -- ABA Section of Taxation
On October 12, 2018, the ABA Section of Taxation submitted Comments on the proposed regulations regarding the deduction for qualified business income under section 199A.
Estate Tax Changes Past, Present and Future -- Aucutt
Outline by Ronald Aucutt describes proposed and enacted estate tax legislation. As of this writing, updated through September 28, 2018.
Patterns of Giving by the Wealthy -- Urban Institute
This study analyzes charitable giving by wealthy people at the time of their death (2007) compared with giving over their last five years of life (2002–06). It examines likely reasons for these giving patterns and their implications: that strengthening appeals focused on using wealth to create a legacy might significantly increase charitable giving.
Ten Important Facts About 401(k) Plans
Facts and statistics from the Investment Company Institute. September, 2018.
PDF, 13 pp.