17-Oct-17  

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Jay D. Adkisson
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Ronald D. Aucutt
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Alexander A. Bove Jr.
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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.

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Recent Entries:
Newsletters   Actual Text   Journals   Web Links   Web Links   BlogWatch

Newsletters

Jeff Scroggin: The Looming Possibility of Tax Reform Steve Leimberg's Estate Planning Newsletter Issue:2590    16-Oct-17

Finance 10.14.2017 Bob LeClair's Finance and Markets Newsletter Issue:930    15-Oct-17

Martin Shenkman, Bernard Krooks & Jonathan Blattmachr: Crowdsource Funding to Help Victims of the Las Vegas Massacre Steve Leimberg's Charitable Planning Newsletter Issue:270    13-Oct-17

Steve Leimberg on MONY v. Snyder and Eckert: Weakened Intellect Life Insurance Case Steve Leimberg's Estate Planning Newsletter Issue:2589    12-Oct-17

Natalie Choate: Got a Retirement Plan Distribution You Claim Is Not Taxable? Two Cases Show the Wrong (Cates v. Commissioner) and Right (Trimmer v. Commissioner) Ways to Fight IRS If It Disagrees Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:683    10-Oct-17

Jay Adkisson on In re Ellison: Bankruptcy Discharge Denied for Debtor Who Engaged in Multiple Transfers Prior to Bankruptcy Filing Steve Leimberg's Asset Protection Planning Newsletter Issue:352    09-Oct-17

Actual Text

Joseph E. Bormet v. Commissioner, No. 6863-16, T.C. Memo. 2017-201 Taxpayer Is Liable for Penalty Tax on Early Retirement Plan Distribution
updated:17-Oct-17

S. 1929 Empower Act of 2017
updated:17-Oct-17

IR-2017-172 (13 October 2017) IRS Provides Tax Relief for Victims of California Fires
updated:16-Oct-17

President Trump Provides Disaster Declaration for Areas of California
updated:16-Oct-17

Governor Brown Declares State of Emergency in Butte, Lake, Mendocino, Nevada and Orange Counties Due to Fires
updated:16-Oct-17

Notice 2017-63 IRS Announces Interest rates for the 4th Quarter
updated:16-Oct-17

Instant Audio and Podcasts

60 Second Planner

IRD Under the Trump Tax Plan
updated:12-Oct-17

IRS Waives Rollover Deadline in Theft Case
updated:10-Oct-17

Treasury to Withdraw Section 2704 Proposed Regulations
updated:04-Oct-17

Podcasts

Keebler and Adkisson on Avrahami v. Commissioner
updated:07-Oct-17

Bob Keebler and Gerard Schreiber -- Hurricane Harvey and Casualty Losses
updated:07-Oct-17

Bob Keebler -- The Trump Tax Plan
updated:07-Oct-17

Bob Keebler on Roth Conversions by Asset Class
updated:04-Aug-17

Bob Keebler on the Proposed 5-Year IRA Rule
updated:04-Aug-17

Best Estate Planning Ideas in 2017
updated:10-Jul-17

Keebler on Portability and Rev. Proc. 2017-34
updated:10-Jul-17

Bob Keebler and Larry Brody: The Impact of Tax Reform on Life Insurance
updated:20-Jun-17

BlogWatch

Social Security Benefits Rising 2% In 2018, But Most Retirees Won't See Extra Cash
13-Oct-17

Pennsylvania Court Grapples with Guardian Compensation Issue
13-Oct-17

Signature No Longer Required When Making IRC 754 Election
13-Oct-17

Daughters' Hidden Video Camera In Mother's Nursing Home Documents Caregiver Abuse; 10th Circuit Affirms $1.2 Million Damage Award
12-Oct-17

October Deadlines Loom for Retirement Plan Participants and their Heirs
11-Oct-17

Calculating Required Minimum Distributions: The Basics
11-Oct-17

New York Court: Decanting Pursuant to Trust Provision Need Not Comply with Decanting Statute
09-Oct-17

Implications of the Avrahami Decision
09-Oct-17

Saving for Retirement vs. Saving for College
08-Oct-17

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

In Defense of Friedman: A Reply to Professor Guzman
Jeffrey A. Cooper - ACTEC Law Journal

Dependent Disclaimers
Katheleen R. Guzman - ACTEC Law Journal

A Nominal Credit: Why Donor Recognition Should Not Limit the Deductibility of Section 170 Charitable Contributions
Benjamin J. Imdieke - ACTEC Law Journal

Reducing Litigation Costs for Holographic Wills
Emily Robey-Phillips - Quinnipiac Probate Law Journal

Increasing Legal Support for End-of-Life Planning in the United States: How Probate and Family Attorneys Can Contribute to a Culture of Dignified Dying,
Sarah E. Ryan - Quinnipiac Probate Law Journal

Web Links

New Medicare Cards -- Center for Medicare and Medicaid Services
This page on CMS.gov offers information about the issuance of new Medicare cards, on which a new Medicare Beneficiary Identifier (MBI) will replace the Social Security Number based claim number on current cards.

ACTEC Capital Letter No. 43: Where Estate and Gift Tax Legislation and Regulations Stand Now
In this Letter, Ron Aucutt takes inventory of the prospects for changes in the tax law affecting estate planning.

Estate Tax Statistics, Filing Year Tables -- IRS
Data from estate tax returns filed in 2016 have been added to this page from the IRS website. All tables are Excel spreadsheets. Three separate tables are available for each filing year: 1) Selected [Asset], Deduction, and Tax Computation Items, by Tax Status and Size of Gross Estate 2) Selected Tax Computation Items, by State of Residence 3) Charitable Bequests, By State of Residence

Why Many Nursing Facilities Are Not Ready For Emergency Situations -- Justice in Aging
This Issue Brief includes seven recommendations to address gaps in the current law.

ACTEC Capital Letter No. 42 -- Treasury to Withdraw Sec. 2704 Proposed Regulations
In the latest installment of this popular newsletter, Ronald D. Aucutt analyzes the Treasury's Second Report in response to Executive Order 13789, announcing that the Treasury Department will withdraw the controversial Proposed Regulations about disregarded restrictions and lapsing rights under section 2704. October 6, 2017.

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