(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
State Tax Credit Issues Raised by SALT Cap Workaround Legislation
Walter Hellerstein and Andrew Appleby - Tax Notes State
Two Restatements of Conflict of Laws Concerning Exercises of Special Powers of Appointment
James P. Spica - Real Property, Trust and Estate Law Journal
RPTE Advocates for Remote Ink Notarization and Remote Witnessing During the Pandemic
Jo-Ann Marzullo - Probate & Property
So Many Have Died: COVID-19 in America’s Nursing Homes
David English - Probate & Property
Taxing Gains at Death
Harry L. Gutman - Tax Notes
Finance Committee Questions for the Record -- Responses by Dr. Janet Yellin
Responses by Treasury Secretary nominee Janet Yellin to follow-up questions from Senate Finance Committee members. January 21, 2021.
Social Security: Benefit Calculation -- CRS
This Congressional Research Service Report explains how Social Security retirement and disability benefits are calculated. January, 2020. PDF, 25 pp.
Tax Notes Federal Tax Library
Searchable library of federal tax law primary materials, available for free from Tax Analysts. The library includes Internal Revenue Code, Regulations, IRS rulings, court cases, selected briefs and pleadings, and legislative documents. Sponsored by Deloitte Tax, LLP.
Considerations for Recognizing and Addressing Participants with Diminished Capacity
This report, produced by the Advisory Council on Employee Welfare and Pension Benefit Plans, offers recommendations to mitigate risks to individuals resulting from
diminished mental capacity, including potential financial exploitation.
Directions of Reform: 2020 Adult Guardianship Legislation Summary -- ABA
From the American Bar Association Commission on Law and Aging, a summary of 22 enactments from 38 states as of December 31, 2020. PDF, 24 pp. January, 2021.