(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)
The Law of High-Wealth Exceptionalism
Allison Anna Tait - Alabama Law Review
Wills Formalities Beyond COVID-19: An Australian-United States Perspective
Kelly Purser, Tina Cockburn and Bridget J. Crawford - University of New South Wales Law Journal Forum
Parens Patriae and The Disinherited Child
Michael J. Hidden - Washinhgton Law Review
Fixing the Johnson Amendment Without Totally Destroying It
Benjamin M. Leff - SSRN
Life Insurance: What Attorneys and Trustees Should Know
Bruce A. Tannahill and Melisa Seyhun - Probate & Property
Securing a Strong Retirement Act of 2020 (SECURE Act 2.0)
From Davis & Harman, LLP care of the American Benefits Council, these presentation slides explain the changes proposed in the Securing a Strong Retirement Act of 2020 (H.R. 8696) Introduced on October 27, 2020 by Ways and Means Chairman Neal and Ranking Member Brady. PDF, 38 pp., December 3, 2020.
Elder Investment Fraud and Financial Exploitation: Checklist for Lawyers -- ABA
This checklist was developed as part of the Elder Investment Fraud and Financial Exploitation Prevention Program (EIFFE Legal) in collaboration between the American Bar Association Commission on Law and Aging and the Investor Protection Trust. (March 2020)
Find & Compare Nursing Homes, Hospitals & Other Providers -- Medicare.gov
From the Medicare website:
"We’ve combined our 8 original provider compare sites, giving you one place to start finding any type of care you need. New features include updated maps, new filters that help you identify the providers right for you, and a clean, consistent design that makes it easier to compare providers and find the information that’s most important to you."
The Role of Defined Benefit and Defined Contribution Plans in the Distribution of Family Wealth
Slides from a presentation to the National Tax Association’s
113th Annual Conference, November 18, 2020. The researchers addressed the following questions:
How is family wealth in the form of employer-sponsored defined benefit (DB)
and defined contribution (DC) plans distributed?
How did the distribution of retirement assets change between 1989 and 2019,
and how did it change for families with various socioeconomic characteristics?
How did the phaseout of DB plans affect the concentration of family wealth?
How sensitive are the estimates of wealth concentration to different inputs into the imputation of DB wealth?
Chart: 2021 Estate and Gift Tax for Non-US Citizens
This chart from Probate Stars lists the 2021 U.S. exemptions, exclusions and rates for gifts and transfers at death to and from green card holders and nonresident aliens. November, 2020.