Newsletters

Colleen M. Flynn, Alan S. Gassman & Ian MacLean: DOL Issues New Rules on when Paid Leave Must Be Paid and Will Be Reimbursed Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:750    24-Sep-20

Mike Jones: IRA Qualified Charitable Distributions Under IRS Notice 2020-68 Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:749    23-Sep-20

Ryan N. Parsons, Carrie Hoffman & Daniel A. Kaplan: Mandatory COVID-19 Vaccines, Are They Coming to a Workplace Near You Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:748    21-Sep-20

Finance 9.19.2020 Bob LeClair's Finance and Markets Newsletter Issue:1069    20-Sep-20

Joan Crain & Justin T. Miller: Stepping Away from the Step-Up in Basis at Death, A Global Perspective Steve Leimberg's Estate Planning Newsletter Issue:2825    17-Sep-20

A Client Letter from Barry Nelson: Time Running Out on Year End Planning Steve Leimberg's Estate Planning Newsletter Issue:2824    16-Sep-20

Actual Text

United States v. Gary R. Harvey et ux. et al., No. 3:16-cv-00046 (23 September 2020) Taxpayer Not Liable for Expenses on Property Taken by IRS to Satisfy Unpaid Taxes
updated:25-Sep-20

Dann Lee Duncan et ux. v. Commissioner, No. 19-72249 (16 September 2020) Ninth Circuit Upholds Couple's Tax Deficiency
updated:25-Sep-20

United States v. Monica Toth, No. 1:15-cv-13367 (16 September 2020) Court Finds $3 Million FBAR Violations
updated:25-Sep-20

H. Res. _____ Proposed Resolution Expands PPP Eligibility
updated:24-Sep-20

H.R. 8265 (16 September 2020) Proposed Bill Modifies Paycheck Protection Program
updated:24-Sep-20

Notice 2020-68, 2020-38 IRB 1 (2 September 2020) IRS Issues Q&A on Miscellaneous Changes Under the SECURE Act of 2019 and the Bipartisan American Miners Act of 2019
updated:24-Sep-20

Instant Audio and Podcasts

60 Second Planner

Toth -- FBAR Penalty May Exceed $100,000
updated:25-Sep-20

Tax Court -- Advances to Son Were Loans and Gifts
updated:22-Sep-20

Emanouil -- Developer's Donation of Land Yields Charitable Deduction
updated:17-Sep-20

Podcasts

Keebler on 2020 Year-End Tax Planning
updated:13-Aug-20

Keebler and Blattmachr on the Basis of IDGT Assets at Death
updated:25-Jul-20

Video Podcast: Keebler and Shenkman on the PPP Flexibility Act
updated:05-Jun-20

Bob Keebler and Chris Hesse on IRC Section 461(l) and the CARES Act
updated:16-May-20

Bob Keebler and Mark Fichtenbaum: Tax Planning in a Volatile Market with Low Interest Rates
updated:06-May-20

Keebler on Roth Conversions in a Volatile Market
updated:25-Apr-20

Bob Keebler and Ed Slott on RMDs Under the CARES Act
updated:15-Apr-20

Bob Keebler and Jason Early on the Cavallaro Case
updated:19-Mar-20

BlogWatch

McKenny (11th Circuit): Suit Against Tax Advisor Yields Taxable Income
24-Sep-20

Federal District Court: Trust Held Property As Nominee
23-Sep-20

IRS: No 1099-C Required for Forgiven PPP Loans,
23-Sep-20

How to Donate Virtual Currency to Charity
22-Sep-20

The Artist's Wife: A New Movie About Alzheimer's
22-Sep-20

IRS Finalizes Regs on Deduction of Estate Expenses
22-Sep-20

Lesson From The Tax Court: Receipts Are Not Enough
21-Sep-20

Supplementing Your Advance Directive with a Video
20-Sep-20

Tax Court: Nonprofit Corporation Could Not Issue Stock, Thus No S Election Was Possible
18-Sep-20

Journals
(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)

Charitable Crowdfunding
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

Web Links

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.