Newsletters

Chris Mercer on Blake B. Hartman v. BigInch Fabricators & Construction Holding Company, Inc. - Indiana Supreme Court Affirms the Words on the Page of a Mandatory Buyout Provision Steve Leimberg's Business Entities Newsletter Issue:222    23-Feb-21

Michael Geeraerts & Jim Magner: Alternative Life Insurance Ownership Structures if Congress Takes a Swing at ILITs Using New Code Section 2901 Steve Leimberg's Estate Planning Newsletter Issue:2865    22-Feb-21

Finance 2.20.2021 Bob LeClair's Finance and Markets Newsletter Issue:1091    21-Feb-21

Michael Liebeskind & Bryan Bloom: New Law Changes Interest Rate Assumptions for Life Insurance - A Positive Impact on Private Placement Life Insurance Steve Leimberg's Financial Products Planning Newsletter Issue:22    18-Feb-21

Steven M. Hogan, Bob Pierce, Alan S. Gassman and Peter Donovan: The Florida Documentary Stamp Tax and Revocable Living Trusts - A Swamp of Confusion for the Department of Revenue Steve Leimberg's Estate Planning Newsletter Issue:2864    17-Feb-21

7520 and Other Key Rates - March 2021 Steve Leimberg's Estate Planning Newsletter Issue:2863    16-Feb-21

Actual Text

S. _____ Electric Credit Access Ready at Sale (Electric CARS) Act of 2021
updated:24-Feb-21

Patrice Lynette Harold v. United States, No. 2:20-cv-10514 (22 February 2021) Debtor's Tax Liabilities Not Dischargeable in Bankruptcy
updated:24-Feb-21

Blake B. Hartman v. BigInch Fabricators & Construction Holding Company, Inc., No. 20S-PL-618, Indiana Supreme Court (28 January 2021) Indiana Supreme Court Affirms the Words on the Page of a Mandatory Buyout Provision
updated:24-Feb-21

IR-2021-43 (22 February 2021) All Texans Eligible for Disaster Relief from IRS Following Recent Storms
updated:23-Feb-21

Desert Organic Solutions v. Commissioner, No. 18114-14, T.C. Memo. 2021-22 (22 February 2021) Tax Court Finds for IRS Against Marijuana Dispensary
updated:23-Feb-21

PLR 202107002 (30 June 2020) IRS Grants Extension to Elect Out of GSTT Exemption Allocation
updated:22-Feb-21

Instant Audio and Podcasts

60 Second Planner

PLR 202107001: Extension of Time for Opting Out of Automatic GST Allocation
updated:24-Feb-21

Rev. Rul. 2021-05: Interest Rates for March
updated:18-Feb-21

Sells: Tax Court Denies Charitable Conservation Easement Deduction
updated:17-Feb-21

Podcasts

Bob Keebler, Mary O'Reilly, and Stephen Breitstone on the Grantor Retained Interest Partnership
updated:04-Dec-20

Bob Keebler and Paul Lee on Capital Gain Planning in 2020
updated:14-Nov-20

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

BlogWatch

When a “Reverse Rollover” Makes Sense
22-Feb-21

PPP Revamped To Benefit Smallest Businesses
22-Feb-21

Tax Court: Section 280E Disallowance Extends to All Expenses, Including Charitable Payments
21-Feb-21

IRS Mailed 260,000 Failure-to-file Notices, but Admits Many Likely Are Wrong
21-Feb-21

W&M Members Ask IRS to Extend April Tax Day Deadline
19-Feb-21

IRS Delivers Covid-19 Surprise To Workers: A Chance To Redo Their 2021 Health Plan And FSA Choices
19-Feb-21

Transferring a Roth IRA After Divorce
17-Feb-21

Applying the DOL's New Missing Participant Guidance in the Real World
17-Feb-21

Reviewing Social Security Statements And Helping Clients Access And Make Corrections
17-Feb-21

Journals
(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

Web Links

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.