(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
Conservation Easements and Development Rights: Law and Policy
Nancy A. McLaughlin and Ann Taylor Schwing - Tax Notes
20 Recent IRS Enforcement Actions in Conservation Easement Disputes: Awareness and Preparation Are Key
Hale E. Sheppard - Journal of Taxation
An Estate Planner's Guide to Specific Testamentary Gifts
Gerry W. Beyer - SSRN
Taxing Our Wealth
Florian Scheuer and Joel Slemrod - Journal of Economic Perspectives
Grantor Trust Reimbursement Statutes
Kristen A. Curatolo and Jennifer Smith - Trusts & Estates
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.
Public Pension Plan Investment Return Assumptions: NASRA
This Issue Brief from the National Association of State Retirement Administrators discusses how investment return assumptions are established and evaluated, compares these assumptions with public funds’ actual investment experience, and the challenging investment environment public retirement systems currently face. PDF, 5 pp. Updated February, 2021.
2021 Compensation Committee Handbook
The duties imposed on compensation committees of publicly traded companies
have evolved and grown over time. This seventh edition of the Compensation
Committee Handbook from the lawyers of the Executive Compensation and Benefits
group at Skadden, Arps, Slate, Meagher & Flom LLP and Affiliates is intended to help
compensation committee members understand and comply with the duties imposed
upon them. Downloads as PDF. 120 pp., January, 2021.
Supports and Tools for Elder Abuse Prevention (STEAP)
From the USC Center on Elder Mistreatment and the National Center on Elder Abuse (NCEA), free and ready-to-use materials to engage and educate your community about the role everyone can play in preventing elder abuse.