(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Spinning Straw Into Gold—Modifying Irrevocable Trusts
Scott Bieber and Sarah J. Chang - Estate Planning
Strategic Update for Generational Split-Dollar Plans
Robert W. Finnegan - Estate Planning
Cutting-Edge Basis Planning: Parsing Partnership Divisions
Michael A. Yuhas and Carl C. Radom - Estate Planning
Biographical Bequest: A Lasting and Meaningful Legacy
Anne Marie Levin - Estate Planning
Tax Reform 2.0 Includes Several Important Estate Planning-Related Items
Howard M. Zaritsky - Estate Planning
Advance Directives: Counseling Guide for Lawyers -- ABA Commission on Law and Aging
This American Bar Association publication is designed to assist lawyers and health care professionals in formulating end-of-life health decision plans that are clearly written and effective.
The guide provides detailed information on how to bridge the chasm between lawyers and health care providers. It helps lawyers to provide guidance that is more in harmony with the clinical and family realities that clients face. The foundation for it is a set of eight principles to guide patients and clients through the advance care planning process.
ACTEC Capital Letter No. 46: Proposed Anti-Clawback Regulations
Commentary on proposed regulations (REG-106706-18) released on November 20, 2018.
The 2018 DAF Report -- National Philanthropic Trust
This annual report examines 2013 through 2017 fiscal year data from 1,002 charities. It reports growth in the number of individual donor-advised funds, total grant dollars from them, total contributions to them and total charitable assets in them.
Elder Abuse Guide for Law Enforcement
While designed for law enforcement personnel, this collection of resources may be useful to anyone who comes in contact with seniors.
2018 U.S. Trust Study of High Net Worth Philanthropy
The 2018 U.S. Trust Study of High Net Worth Philanthropy, published in partnership with the Indiana University Lilly Family School of Philanthropy, finds that wealthy Americans continue to be generous with their time and money, increasing the amount they gave on average to charitable causes and organizations in 2017, including giving in the wake of natural disasters. The biennial study shows that 90 percent of high net worth (HNW) households gave to charity last year, and 48 percent volunteered time to nonprofit organizations and causes.