(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Signs Your Client Has Dementia
Letha Sgritta McDowell - Trusts & Estates
Medicare: The Next Frontier
Mark Miller - Trusts & Estates
Making (or Not Making) the Case for Domestication of a Non-U.S. Trust
Jennifer J. Wioncek - Trusts & Estates
Trust Drafting With the End in Mind
Trisha W. Hall - Trusts & Estates
Californiaís New Decanting Statute
Nicole Ramos Takemoto - Trusts & Estates
Implementation Guide for Modernizing Conservatorship Monitoring - National Center for State Courts
"...the purpose of this report is to inform readers of the efforts and advancements under way in light of problems posed by conservatorships. Regardless of the current situation within a state, the proposed strategies can be adapted to assist all courts." June, 2019.
The Economics of Providing 401(k) Plans: Services, Fees, and Expenses, 2018
This report from the Investment Company Institute analyzes trends in the expense ratios of funds inside and outside of 401k plans. July, 2019. PDF, 34 pp.
The Taxpayer Roadmap 2019 -- Taxpayer Advocate Service
This map, published by the National Taxpayer Advocate, illustrates, at a very high level, the stages of a taxpayerís journey, from getting answers to tax law questions, all the way through audits, appeals, collection, and litigation. It shows the complexity of tax administration, with its connections and overlaps and repetitions between stages.
Description of Revenue Provisions Contained in the President's FY 2020 Budget Proposal -- JCT
This document, prepared by the staff of the Joint Committee on Taxation, provides a description and analysis of certain revenue provisions modifying
the Internal Revenue Code of 1986 that are included in the Presidentís fiscal year
2020 budget proposal, as submitted to the Congress on March
11, 2019. For each provision, there is a description of present law and the provision (including
effective date), and an analysis of policy issues related to the provision. In addition, all
provisions include a citation to Estimated Budget Effects of the Revenue Provisions Contained in
the Presidentís Fiscal Year 2020 Budget Proposal, which is included as an appendix to this
2020 Democratic Presidential Candidates on Taxes and Investments -- ATF Action Fund
Americans for Tax Fairness Action Fund website detailing the tax plans or proposals of each Democratic presidential candidate. Wealth taxes, higher capital gains taxes, stronger estate taxes, higher corporate tax rates, financial transaction and carbon taxes, and EITC and Child Tax Credit expansions are among the reforms detailed on the website, broken down by candidate and type of tax.