(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Understand Split-Dollar and Generational Split-Dollar Plans
Robert W. Finnegan - Estate Planning
Consider ESOPs in Legacy Planning for Business Owners
Kelly O. Finnell and Andrew T. Holmes - Estate Planning
Advising Clients When Little Time Remains for Planning
James C. Worthington, Sr. - Estate Planning
Game Plan for Using Outside Directors in Family Business
Bruce Werner - Estate Planning
How U.S. Persons Can Be Made Public by the UK Register
William J. Kambas, Ben Simpson, and Agnes MacDuff - Estate Planning
Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720, Cal
From the IRS Statistics of Income pages, this table summarizes payments of excise taxes by exempt organizations in 2016. Excel format, 1 page.
2017 Report of the Social Security Administration Trustees
This annual report identifies potential future shortfalls in the Social Security Trust fund and includes recommendations to lawmakers.
State Inheritance and Estate Taxes: Rates, Economic Implications, and the Return of Interstate Compe
This Tax Foundation Special Report examines the various characteristics of state inheritance and estate taxes, sets out their current rates and structures, explores the history of estate and inheritance taxation in the United States, and reviews the economic literature on the effects of these taxes on economic activity, migration, and revenue.
Restoration of Rights in Adult Guardianship - Research and Recommendations
A report by the ABA Commission on Law and Aging with the Virginia Tech Center for Gerontology. 2017. PDF, 69 pp.
Employer Barriers to and Motivations for Offering Retirement Benefits -- Pew Charitable Trusts
Insights from Pew’s national survey of small businesses. June, 2017. PDF, 20 pp.