(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
What to Do With an Unwanted Life Insurance Policy
Michael Brohawn - Estate Planning
Planning Challenges for Beneficiaries With Special Needs
Kristen M. Lewis - Estate Planning
Key Steps to Prepare a Business for Successful Sale
Seth Webber and Casey Karlsen - Estate Planning
Divorce Planning With Irrevocable Trusts Under the TCJA
Edward F. Smith III and Yoshimi O. Smith - Estate Planning
Interest in Spendthrift Trust Can Compensate Trust for Breach of Fiduciary Duty
Willam P. Lapiana - Estate Planning
Wealth Tax Simulator
By Emmanuel Saez and Gabriel Zucman, the Berkeley economists who helped Sen. Elizabeth Warren develop her wealth tax, this website allows you to simulate your own wealth tax under the proposal.
Lists of Federal Tax Regulations
Maintained by Professor Annette Nellen, these annual lists of federal tax regulations identify the Code sections affected, describe the regs and provide links to the full text. A separate list is maintained for each year.
Net Worth Taxes: What They Are and How They Work -- WCEG
This paper, from the Washington Center for Equitable Growth, provides an introduction to net worth taxes. By Greg Leiserson, Will McGrew, and Raksha Kopparam
March 21, 2019.
State Individual Income Tax Rates and Brackets for 2019 - Tax Foundation
A survey of current state income tax rates. March, 2019. 11pp., PDF.
RESA 2019 Legislative Proposals to Improve Retirement Security and Saving -- Brookings Institution
This study offers observations about policy issues raised by several key proposals that are, or recently have been, under consideration in Congress. March, 2019. 15pp., PDF.