On July 30, 2026, the Senate Finance Committee held an open executive session to consider and mark up the Taxpayer Assistance and Service Act (S. 3931) (Bill) and voted, 26-1, to report the Bill favorably out of committee, advancing it for consideration by the full Senate. The bipartisan legislation proposes a wide range of reforms aimed at strengthening taxpayer rights and improving overall IRS efficiency.

Most disputes over charitable bequests are resolved through mediation. This article is a simulated mediation in which participants play different roles and attempt to make a deal to settle the dispute. A basic fact pattern is provided in advance, with additional details for roles provided in this article.

IRAs are "toxic" assets in the sense that they are taxable as ordinary income to one's heirs for federal and state income tax purposes. If other assets are available, give the IRA to charity and the other assets, which typically are not taxable, to beneficiaries.

Dr. Russell James' third book in The Biblical Fundraiser Series, A Christian's Guide to Joyful Wealth Management, uses 1 Timothy 6:6-10 and 6:17-19 as a guide to wealth enjoyment. Dr. James argues that being wealthy right now comes at an opportune moment: you cannot take it with you, and you can do something worthy with it now. He takes joy in being a person who lives life as a ready-willing, joyful-abounding, and abundantly-rich sharer, and tailors the book to how you can be a sharer as well.