22-Apr-19  

Subscriber's  Login
Username
Password

Remember my password:
Click if you forgot your password
 
Sign up now

COMMENTATORS

Jay D. Adkisson
Steve R. Akers
Ronald D. Aucutt
Susan Bart
Jeff Baskies
Frank S. Berall
Alexander A. Bove Jr.
Jonathan Blattmachr
Lawrence Brody
Carol Ann Cantrell
April K. Caudill
Natalie Choate
Virginia F. Coleman
Andrew J. DeMaio
Joan B. Di Cola
Dan Evans
Richard L. Fox
Mitchell M. Gans
Alan S. Gassman
Wendy S. Goffe
Jonathan E. Gopman
Steven B. Gorin
Ellen Harrison
Jason E. Havens
Johnine Hays
L Paul Hood
Laura Howell-Smith
Michael J. Jones
James M. Kane
Larry Katzenstein
Robert S. Keebler
Donald H. Kelley
Bernard S. Kent
Michael E. Kitces
Bob LeClair
Paul S. Lee
Steve Leimberg
Jim Magner
Carlyn McCaffrey
A. Stephen McDaniel
John McFadden
Kevin J. McGrath
Mark Merric
Charles Ian Nash
Michel Nelson
Richard W. Nenno
Duncan E. Osborne
Steven J. Oshins
David Pratt
Charles L. Ratner
Gideon Rothschild
Charles (Chuck) Rubin
Keith Schiller
John J. ("Jeff") Scroggin
Martin M. Shenkman
Ed Slott
Marc Soss
Bruce D. Steiner
Conrad Teitell
Howard M. Zaritsky

Follow us on Twitter

Click here for an audiotour of LISIWelcome!

You are on the home page for Leimberg Information Services, Inc. We provide Estate Planning, Employee Benefits and Retirement Planning, Business Entities, Asset Protection Planning, Financial Planning and Charitable Planning Newsletters. We also provide LawThreads®, Actual Text, State Laws, US Code Searcher, and Supersearcher tools.CLICK HERE to learn about our distinguished authors, editors and contributors.

Recent LISI
Click here for LISI Webinars, Books, and Software Tools
Click here for an Audio Tour of Our LISI Site

Click here for our LISI Master Calendar
Click Here for Steve Leimberg and Bob LeClair’s NumberCruncher and Quickview Software, Books, and Other Resources
Recent Entries:
Newsletters   Actual Text   Journals   Web Links   Web Links   BlogWatch

Newsletters

Finance 4.20.2019 Bob LeClair's Finance and Markets Newsletter Issue:1001    21-Apr-19

Jim Weller: Revisiting the Trust Company Solution Steve Leimberg's Estate Planning Newsletter Issue:2719    18-Apr-19

Bruce Steiner: A First Look at the SECURE Act Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:706    16-Apr-19

7520 and Other Key Rates - May 2019 Steve Leimberg's Estate Planning Newsletter Issue:2718    16-Apr-19

Steve Oshins on In the Matter of the Fund for the Encouragement of Self Reliance: Supreme Court of the State of Nevada Disallows an Unlawful Trust Decanting Steve Leimberg's Estate Planning Newsletter Issue:2717    15-Apr-19

Finance 4.13.2019 Bob LeClair's Finance and Markets Newsletter Issue:1000    14-Apr-19

Actual Text

Rev. Proc. 2019-19, 2019-19 IRB 1 IRS Issues Guidance Expanding Use of Self-Correction Program for Employee Plans
updated:20-Apr-19

Donnovan M. McNely et ux. v. Commissioner, No. 30415-15, T.C. Memo. 2019-39 (18 April 2019) Theft Loss Deduction For Fraud Victims Is Denied by Tax Court
updated:19-Apr-19

FS-2019-9 (18 April 2019) IRS Issues Fact Sheet on Modernization Plan
updated:19-Apr-19

S. 1058 Earthquake Mitigation and Tax Parity Act
updated:19-Apr-19

T.D. 9847, 84 F.R. 15953-15954 IRS Corrects Section 199A Regs. to Explain Lack of Effective Date Delay
updated:19-Apr-19

REG-117062-18 (17 April 2019) IRS Prop. Regs. on Electing Small Business Trusts with Nonresident Aliens as Potential Current Beneficiaries
updated:18-Apr-19

Instant Audio and Podcasts

60 Second Planner

PLR 201901004 -- Extension of Time for Classification Election
updated:18-Apr-19

Johnson -- Government's Estate Tax Collection Claim is Timely
updated:16-Apr-19

PLR 201909003 -- Division of IRA Payable to Estate
updated:11-Apr-19

Podcasts

California: Planning in Anticipation of Estate Tax Legislation
updated:12-Apr-19

Bob Keebler and Mitchell Gans: Kaestner and Protective Refund Claims
updated:06-Apr-19

Bob Keebler on Notice 2019-07
updated:25-Jan-19

Keebler: An Overview of Section 199A Final Regulations
updated:25-Jan-19

Bob Keebler on Roth IRA Basics
updated:04-Sep-18

Keebler on Roth IRA Conversions After the Tax Cuts and Jobs Act
updated:24-Aug-18

Bob Keebler on Tax Planning Under the Section 199A Regulations
updated:20-Aug-18

Bob Keebler -- Overview of the Section 199A Proposed Regulations
updated:17-Aug-18

BlogWatch

IRS Section 199A FAQs Contains Surprise Position on Health Insurance Premiums for S Corp Shareholders
21-Apr-19

The War On Stretch IRAs Resumes
19-Apr-19

How To Spot And Shut Down The `Grandparent' Scam
19-Apr-19

IRS Releases Second Set of Proposed Opportunity Zone Regulations
18-Apr-19

Thaler: Use 401k Assets to Boost Social Security
18-Apr-19

Proposed Regs on Nonresident Aliens as Beneficiaries of ESBTs
17-Apr-19

Comparing The 3 Most Popular Retirement Income Strategies
16-Apr-19

Silent Trusts (Quiet Trusts) Under the UTC
16-Apr-19

Cyr: Trust Created by Third Party May be Self-Settled for Bankruptcy Purposes
15-Apr-19

Journals
(Due to Copyright Restrictions, LISI is not able to provide Reprints of these articles)

A Challenging Inheritance: The Fate of Mark Twain's Will
Henry S. Cohn and Adam J. Tarr - Quinnipiac Law Review

No Orchard, No Capital Gain
Calvin H. Johnson - Journal of Taxation

Proposal for a Non-Subsidized, Non-Retirement-Plan, Employee-Owned Investment Vehicle to Replace the ESOP
Sean Anderson and Andrew Morrison Strumpff - The Tax Lawyer

Initial Comments Concerning the Aggregation and Disaggregation of Trade or Business Activities for Purposes of Section 199A
ABA Section of Taxation - The Tax Lawyer

IRS Releases Section 199A Safe Harbor for Rental Real Estate Enterprise
- Journal of Taxation

Web Links

Audio of Supreme Court Argument in Kaestner Trust Case
Audio of oral argument heard April 16, 2019. For the Petitioner North Carolina Department of Revenue: Matthew W. Sawchak, Solicitor General. For the Respondent The Kimberley Rice Kaestner 1992 Family Trust: David A. O'Neil. One hour, one minute.

Draft Form 8995 -- Qualified Business Income Simplified Computation -- IRS
Draft form for use with 2019 income tax returns to make a simplified computation of the allowable deduction for qualified business income under Code section 199A. Released 4/15/2019.

Draft Form 8995-A Qualified Business Income Deduction -- IRS
Draft form for use with 2019 income tax returns to compute the allowable deduction for qualified business income under Code section 199A. Released 4/15/2019.

Transcript of Supreme Court Oral Argument in Kaestner Trust Case
Transcript of oral argument heard April 16, 2019. For the Petitioner North Carolina Department of Revenue: Matthew W. Sawchak, Solicitor General. For the Respondent The Kimberley Rice Kaestner 1992 Family Trust: David A. O'Neil.

State Fiduciary and Best Interest Developments Chart -- Drinker Biddle
This chart tracks state law statutory and regulatory developments in establishing best interest and fiduciary requirements for retirement plan sponsors. Updated regularly.

Copyright 2019 Leimberg Information Services Inc.