Subscriber's  Login

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


Byrle M. Abbin
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
Len Cason
April K. Caudill
Natalie Choate
Virginia F. Coleman
Robert Colvin
Andrew J. DeMaio
Joan B. Di Cola
Mark B. Edwards
Dan Evans
Richard L. Fox
Mitchell M. Gans
Alan S. Gassman
Michael Gilfix
Wendy S. Goffe
Jonathan E. Gopman
Steven B. Gorin
Ellen Harrison
Mil Hatcher
Jason E. Havens
Johnine Hays
L Paul Hood
Laura Howell-Smith
Michael J. Jones
Noel C. Ice
Larry Katzenstein
Robert S. Keebler
Donald H. Kelley
Bernard S. Kent
Michael E. Kitces
Bob LeClair
Paul S. Lee
Steve Leimberg
Alvin D. Lurie
Jim Magner
Carlyn McCaffrey
Jerry J. McCoy
A. Stephen McDaniel
John McFadden
Kevin J. McGrath
Mark Merric
Charles Ian Nash
Michel Nelson
Richard W. Nenno
Duncan E. Osborne
Steven J. Oshins
Barry Picker
David Pratt
Charles L. Ratner
Gideon Rothschild
Charles (Chuck) Rubin
Keith Schiller
John J. ("Jeff") Scroggin
Martin M. Shenkman
Ed Slott
Marc Soss
Lisa Starczewski
Bruce D. Steiner
Conrad Teitell
Robert B. Wolf
Howard M. Zaritsky
Edward K. Zollars

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 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   Law Threads   Journals   Web Links   Web Links   BlogWatch


Marc Soss on Kritchman v. Wolk: Can I Amend My Revocable Trust with a Non-Testamentary Directive? Steve Leimberg's Estate Planning Newsletter Issue:2252    23-Oct-14

Charlie Nash: Avoiding the Inherent Problem in Friscia Steve Leimberg's Asset Protection Planning Newsletter Issue:265    22-Oct-14

Brad Dewan on Wade v. Commissioner: Tax Court Finds Business Owner Materially Participated after Turning over Management Responsibilities to Son Steve Leimberg's Business Entities Newsletter Issue:147    20-Oct-14

Finance 10.18.2014 Bob LeClair's Finance and Markets Newsletter Issue:779    19-Oct-14

Chuck Rubin on TAM 201438034: Mission Creep Costs a Section 501(c)(3) Organization Its Exemption Steve Leimberg's Charitable Planning Newsletter Issue:220    16-Oct-14

AFRs for November - Steve Leimberg's Estate Planning Newsletter Issue:2251    16-Oct-14

Actual Text

Kritchman v. Wolk, Nos. 3D12-2977, 3D12-2457, Florida Court of Appeals, Third District (1 October 2014) Court Addresses Amending Revocable Trust with a Non-Testamentary Directive

Friscia v. Friscia, No. 2D13-412 When a Life Estate Interest in Florida Homestead Real Property Is Not Really a Life Estate Interest

IR-2014-99 (23 October 2014) IRS Announces Pension Plan Limitations for 2015

PLR 201442015 (15 July 2014) Executor Denied Extension to Make a Carryover Basis Election

PLR 201442042 (18 June 2014) IRS Addresses Tax Implications of Correction of Scrivener's Errors

ILM 201442053 (17 June 2014) Recapitilzation of LLC Is Gift from Donor to Sons

Instant Audio and Podcasts

60 Second Planner

IR 2014-99 Updates Pension Plan Limitations for 2015

PLRs Confirm Gift Tax Consequences of ING Trusts

IRS Notice 2014-54 Allows Favorable Allocation of Pre-Tax Distributions


Keebler and Blattmachr on Elkins

Keebler and Batson on Charitable Remainder Trusts

Asset Protection and Income Tax Planning for IRAs after Clark

Bob Keebler and Michael Goller on IRS Circular 230

Keebler, Blattmachr and Gans on Estate of Trombetta

Keebler, Oshins and Lipkind on the Newest NING Trust PLR

Bob Keebler on Advanced Bracket Management -- Part 2

Bob Keebler on Advanced Bracket Management -- Part 1


Death of Joint Tenant Extinguishes Federal Tax Lien

Treasury Guidance Encourages Annuities In 401(k) Plans

Year-End Income Tax Planning for Mutual Fund Owners

Software Enables Tracking and Administration of Insurance Policies

Proposed Legislation Would Simplify Tax on Private Foundations Investments

Recognizing Early Signs of Alzheimers Dementia

Paying Death Tax with Art in the UK

Will Congress Extend IRA Charitable Rollover?

Missouri Court: Gifts Exceeded Authority of Agent Under Power of Attorney

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

A Simplified Verifiable Gift Tax
Wendy C. Gerzog - SSRN

Usefully Modifying a QTIP Trust May Be Very Possible
Howard A. Zaritsky - Estate Planning

Income Tax Planning for Clients With Short Life Expectancies
John J. Scroggin - Estate Planning

Tax-Advantaged Year-End Charitable Planning Strategies
Laura J. Malone - Estate Planning

Repairing Broken Trusts and Other Fallen Estate Plans
Richard E. Barnes - Estate Planning

Law Threads
(Online Discussions)

Clark Decision Complicates Planning for IRA Owners -- 6/12/2014

Quick Take: Recent Cases Allow Probate of Electronic Wills -- 2/14/2014

Special Report: Summaries from the 2014 Heckerling Institute -- 1/10/2014

Does Portability Create a Property Interest? -- 12/09/2013

Language for Granting Control of Digital Assets -- 08/18/2013

Web Links

Longevity Insurance in DC Plans: Paving the Way for QLACs -- Aon
A Roadmap to the 2014 Regulations on Qualifying Longevity Annuity Contracts and Plan Sponsor Considerations. October 2014.

Medicare & You 2015
The official government guide to Medicare services, published by the Centers for Medicare and Medicaid Services. Updated for 2015.

Fast Facts & Figures About Social Security 2014
This publication answers the most frequently asked questions about the programs administered by the Social Security Administration (SSA).

Managing Someone Else's Money: Help for Agents Under a Power of Attorney
This publication from the Consumer Financial Protection Bureau is directed to the nonprofessional who is acting for another under a durable power of attorney.

Nursing Home Report Cards --Families for Better Care
Families for Better Care published its second annual state-by-state nursing home report card and found that Texas is America's worst nursing home state (again) while Rhode Island grabbed the top spot.