Inheritance Equity: Reforming the Inheritance Penalties Facing Children in Non-Traditional Families by Danaya C. Wright

Danaya C. Wright has made available her article, “Inheritance Equity: Reforming the Inheritance Penalties Facing Children in Non-Traditional Families,” published in 25 Cornell J. of L. & Pub. Policy, 2015, Forthcoming.

The Abstract is as follows:

This Article examines how more than 50% of children living today may be disadvantaged

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Fiduciary Financial Advisers and the Incoherence of a ‘High-Quality Low-Fee’ Safe Harbor by Max M. Schanzenbach, Robert H. Sitkoff

Max M. Schanzenbach, Northwestern University – School of Law, and Robert H. Sitkoff, Harvard Law School, have made available for download their research paper, Fiduciary Financial Advisers and the Incoherence of a ‘High-Quality Low-Fee’ Safe Harbor, September 16, 2015. The Abstract is as follows:

Americans now hold trillions of dollars in

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Comments Submitted Re ABLE Account Regs

On June 22, 2015, the IRS issued proposed regulations under Code Sec. 529A that provide guidance regarding programs under the ABLE Act. Section 529A provides rules under which States or State agencies or instrumentalities may establish and maintain a new type of tax-favored savings program through which contributions may be … Continue reading