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Best Estate Planning Techniques Under TCJA—Part 1: LAIDGT
S. Stacy Eastland - Estate Planning
Giving Pass-Through Interests to Get Section 199A Deduction
Vincent D'Addona and Paul Vecchione - Estate Planning
Impact of Expanded Definition of 'U.S. Shareholder' on Foreign Trust Beneficiaries
Sean R. Weissbart - Estate Planning
Promote Harmony in Estate Plans for Blended Families
M. Brooke Wilson - Estate Planning
Reap Tax and Estate Planning Benefits for Education Expenses
Razi Hecht and Brion Collins - Estate Planning
2018 Investment Company Fact Book
A Review of Trends and Activities in the Investment Company Industry.
Agency Rule List, Spring, 2018- Treasury Department
From reginfo.gov, this page contains a agenda for promulgation of tax regulations, including many required by the Tax Cuts and Jobs Act of 2017.. The list includes a description of the reg project, the projected date for agency action and the associated staff contact(s).
Tax Exempt Organization Search -- IRS
The new Tax Exempt Organization Search (TEOS) replaces EO Select Check, a more limited tool available since 2012 that focused primarily on providing information on an organization’s tax-exempt status. Among the enhancements, the new TEOS tool includes images of newly-filed 990 forms and it’s mobile friendly so you can access it using smartphones or tablets.
IRS Actuarial Tables
The tables listed on this page from the IRS website are based on the most recent census data available, and are generally effective for valuation dates as determined by regulations to be published soon. The mortality table is listed as Table 2000CM.
The page provides links to online versions of the following publications, which contain the actuarial tables.
Publication 1457 provides examples for valuing annuities, life estates, and remainders generally.
Publication 1458 provides examples for valuing interests in unitrusts.
Publication 1459 provides examples for valuing remainder interests in depreciable property for income tax purposes.
The Global Philanthropy Report: Perspectives on the Global Foundation Sector
"The Global Philanthropy Report: Perspectives on the global foundation sector" is the most comprehensive analysis to date of global philanthropic practices and trends. The report was authored by researchers at the Hauser Institute for Civil Society at Harvard University and funded by UBS. April, 2018.