(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Lloyd Hitoshi Mayer - SSRN
Cruzan and Surrogate Decision-Making
David Orentlicher - SMU Law Review
Developing a solid approach to advising clients on Roth IRAs
Joseph H. Doerrer and Stanley Trotta - The Tax Adviser
The New Charitable Deduction for Nonitemizers
John McKinley - Journal of Accountancy
Making Lemonade out of Lemons: Estate Planning Opportunities in a Low Interest Rate Environment
Anna Katherine Moody and Emily A. Plocki - Probate & Property
Assisting Cognitively Impaired Individuals with Voting: A Quick Guide -- ABA
From the American Bar Association Commission on Law & Aging. The techniques and tips described in this guide can improve communication with a
person who has cognitive impairment, consistent with election laws.
Dementia Values & Priorities Tool -- Compassion & Choices
From Compassion & Choices, the Dementia Values & Priorities Tool helps patients stay in control of their lives and care in the early stages of a dementia diagnosis. Patients will be able to provide a set of clear-cut care instructions to their loved ones, outlining their intentions through a personalized care plan called a Dementia Healthcare Directive, which adds to a standard advance directive, and gives loved ones a way to implement critical, informed decisions on the patient’s behalf free of guilt.
FY 2019 Projections Report -- PBGC
The Pension Benefit Guaranty Corporation (PBGC) insures against the loss of pension
benefits by participants in private-sector pensions. PBGC operates two separate insurance programs, one for single-employer plans and one for multiemployer plans, that are legally separate, and operationally and financially independent. These two programs also offer different benefit guarantees and feature different funding mechanisms. This report provides 10-year projections, ending with FY 2029 (September 30, 2029), of the financial status of both programs under a range of future financial scenarios.
Recent Cases of Interest to Fiduciaries (9/2/2020) -- McGuire Woods
The September, 2020 installment of the McGuireWoods Fiduciary Advisory Services annual multipart series on recent fiduciary cases.
Prop. Reg. -- Fiduciary Duties Regarding Proxy Voting and Shareholder Rights -- U.S. DOL
Proposed regulations on the obligations of ERISA retirement plan fiduciaries when exercising proxy voting and shareholder rights. PDF, 96 pp.