(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Life Insurance: What Attorneys and Trustees Should Know
Bruce A. Tannahill and Melisa Seyhun - Probate & Property
Reimagining the GST Tax
Kevin G. Bender - Probate & Property
It’s a Tough Year for Year-End Tax Planning
Dave Strausfeld - Journal of Accountancy
Preserving the Artistic Afterlife: The Challenges in Fulfilling Testator Wishes in Art-Rich, Cash-Poor Estates
Hannah K. Feldman - Fordham Intellectual Property, Media, & Entertainment Law Journal
Bridget J. Crawford, Kelly Purser and Tina Cockburn - University of Chicago Legal Forum
The Role of Defined Benefit and Defined Contribution Plans in the Distribution of Family Wealth
Slides from a presentation to the National Tax Association’s
113th Annual Conference, November 18, 2020. The researchers addressed the following questions:
How is family wealth in the form of employer-sponsored defined benefit (DB)
and defined contribution (DC) plans distributed?
How did the distribution of retirement assets change between 1989 and 2019,
and how did it change for families with various socioeconomic characteristics?
How did the phaseout of DB plans affect the concentration of family wealth?
How sensitive are the estimates of wealth concentration to different inputs into the imputation of DB wealth?
Chart: 2021 Estate and Gift Tax for Non-US Citizens
This chart from Probate Stars lists the 2021 U.S. exemptions, exclusions and rates for gifts and transfers at death to and from green card holders and nonresident aliens. November, 2020.
Keebler on The State of the Election and What it Means for Financial Planning
In this podcast recorded at 6:30 pm ET on Wednesday, November 4th, Bob Keebler walks you through the latest with the election results and what to expect next. With former Vice President Biden getting close to the 270 electoral votes needed to win, Bob shares insights on what to be thinking about for year-end planning. A link to this podcast is provided courtesy of the American Institute of Certified Public Accountants (AICPA)
COVID-19 Business Tax Relief Tool -- IRS TAS
This online tool from the Taxpayer Advocate Service helps you determine if you or your business is likely to qualify for one or more of the tax relief options currently available.
ESG Investing and Public Pensions: An Update
Report from the Center for Retirement Research at Boston College. The brief’s key findings include:
ESG investing is based on the notion that taking account of non-financial factors will lead to better investment outcomes. Some also believe ESG investing can further socially beneficial practices. The evidence suggests, however, that social investing: 1) yields lower returns; and 2) is not effective at achieving social goals.Hence, any form of social investing is not appropriate for public pension funds.
October, 2020. PDF, 15 pp.