Journals (Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Finding a Fix for Powell Jonathan G. Blattmachr, Mitchell M. Gans, and Elizabeth T. Pierson - Estate Planning
Selected Issues Associated With Like-Kind Exchanges Roger McEowen - Estate Planning
Estate Planning Considerations for Global Families Gilda Almeida - Estate Planning
Taxpayers Die but Their International Penalties Live On Hale E. Sheppard - Estate Planning
Planning With SPAC Securities Espen Robak - Trusts & Estates
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Web
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The 2020 DAF Report -- NPT National Philanthropic Trust's 2020 DONOR-ADVISED FUND REPORT examines 2015 through 2019 fiscal year data from 993 charities. For the tenth consecutive year, there was growth in donor-advised funds (DAFs) in every key metric.
AICPA Comment Letter -- IRS Estate Tax Closing Letter Proposed Regulations AICPA comments on REG-114615-16 suggest procedures to allow an executor to request a closing letter and pay the required fee at the time the estate tax return is filed.
Obstacles Exist in Detecting Noncompliance of Tax-Exempt Organizations -- TIGTA Report from the Treasury Inspector General for Tax Administration (TIGTA) describes challenges faced by the IRS is identifying and preventing abusive schemes in the nonprofit sector. February 17, 2021. PDF, 23 pp.
2020 IRS Publication 17 -- Your Federal Income Tax Publication 17 covers the general rules for filing a federal income tax return. It explains the tax law to make sure you pay only the tax you owe and no more.
This page from the IRS website contains a link to the most recent revision of Publication 17, released February 11, 2021.
Plan Design During Challenging Times: 7 Actionable Insights from Behavioral Finance This whitepaper from Voya Financial proposes changes to plan design that can boost savings once the economy recovers. PDF, 12 pp. February, 2021.
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