(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
RPTE Advocates for Remote Ink Notarization and Remote Witnessing During the Pandemic
Jo-Ann Marzullo - Probate & Property
So Many Have Died: COVID-19 in America’s Nursing Homes
David English - Probate & Property
Taxing Gains at Death
Harry L. Gutman - Tax Notes
A Safe Harbor in the Medicaid Adventure: Lady Bird and Transfer on Death Deeds
Gerry W. Beyer - ACTEC Law Journal
Trusts in Guardianship: Using “Family Freeze” Agreements to Resolve Disputes
Gerard G. Brew - ACTEC Law Journal
Tax Notes Federal Tax Library
Searchable library of federal tax law primary materials, available for free from Tax Analysts. The library includes Internal Revenue Code, Regulations, IRS rulings, court cases, selected briefs and pleadings, and legislative documents. Sponsored by Deloitte Tax, LLP.
Considerations for Recognizing and Addressing Participants with Diminished Capacity
This report, produced by the Advisory Council on Employee Welfare and Pension Benefit Plans, offers recommendations to mitigate risks to individuals resulting from
diminished mental capacity, including potential financial exploitation.
Directions of Reform: 2020 Adult Guardianship Legislation Summary -- ABA
From the American Bar Association Commission on Law and Aging, a summary of 22 enactments from 38 states as of December 31, 2020. PDF, 24 pp. January, 2021.
The Social Security Retirement Age -- CRS
This Congressional Research Service report, updated on January 8, 2021, describes how the retirement age is calculated and how it affects the amount of benefits. PDF, 28 pp.
2020 Annual Report of the Participant and Plan Sponsor Advocate -- PBGC
This statutorily required 2020 Annual Report discusses the activities of the Office of the Pension
Benefit Guaranty Corporation (PBGC) Participant and Plan Sponsor Advocate (Office of the
Advocate), and is submitted to the Health, Education, Labor and Pensions Committee of the
Senate, the Committee on Finance of the Senate, the Committee on Education and Labor of the
House of Representatives, and the Committee on Ways and Means of the House of
Representatives no later than December 31 of each calendar year.
In addition to describing participant and plan sponsor activities, this Report discusses the Office
of the Advocate’s latest initiative, the Pension Plan Registry Project. PDF, 21 pp. 12/31/2020.