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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

Steve Leimberg on Sun Life Assurance v. Wells Fargo - Amicus Brief in STOLI Case Steve Leimberg's Estate Planning Newsletter Issue:2652    19-Jul-18

Lee Slavutin, Richard Harris & Martin Shenkman: Intergenerational Split Dollar, Recent Adverse Decisions in Morrissette and Cahill - Where Do We Go from Here? Steve Leimberg's Estate Planning Newsletter Issue:2651    17-Jul-18

7520 and Other Key Rates - August 2018 Steve Leimberg's Estate Planning Newsletter Issue:2650    17-Jul-18

Should I Stay or Should I Go (to Florida): David Pratt, Lindsay A. Rehns & Daniel Hatten Steve Leimberg's Estate Planning Newsletter Issue:2649    16-Jul-18

Finance 7.14.2018 Bob LeClair's Finance and Markets Newsletter Issue:965    15-Jul-18

Larry Katzenstein & Jeff Pennell: How Does South Dakota v. Wayfair Impact a State's Ability to Tax Undistributed Trust Income? Steve Leimberg's Income Tax Planning Newsletter Issue:148    12-Jul-18

Actual Text

T.D. 9835 IRS Issues Final Regs. on Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions
updated:20-Jul-18

Miguel A. Jusino et al. v. Commissioner, No. 20101-17, T.C. Memo. 2018-112 Taxpayers Whose Parental Rights Were Terminated Can't Take Dependency Deductions
updated:20-Jul-18

H.R. _____ Lessen Impediments from Taxes (LIFT) for Charities Act
updated:20-Jul-18

S. 3246 Taxpayer First Act of 2018
updated:20-Jul-18

Hargis v. Koskinen, 121 AFTR2d 2018-2206 (22 June 2018)Secondary Liability on Debt Does Not Produce Basis for S Corp Owner
updated:19-Jul-18

H.R. 6406 Ending the Monopoly of Power Over Workplace Harassment through Education and Reporting (EMPOWER) Act
updated:19-Jul-18

Instant Audio and Podcasts

60 Second Planner

Fielding -- Minnesota Supreme Court Strikes Down Income Taxation of Trust Based Solely on Residence of Grantor
updated:20-Jul-18

Hargis -- Secondary Liability on Debt Does Not Produce Basis for S Corp Owner
updated:18-Jul-18

New Jersey Court Admits Codicil Written in Testator's Blood
updated:13-Jul-18

Podcasts

Keebler on Income Tax Planning for IRAs and Qualified Plans
updated:31-Mar-18

Keebler on Drawdown and Portfolio Strategies After Tax Reform
updated:31-Mar-18

Keebler on Avoiding Low Basis Traps
updated:23-Mar-18

Keebler on Five of the Best Estate Planning Ideas of 2018
updated:23-Mar-18

Estate Planning After Tax Reform
updated:17-Mar-18

Tax Planning for Real Estate Under TCJA
updated:17-Mar-18

Keebler, Blattmachr and Shenkman: Asset Protection Planning Under the New Tax Law
updated:13-Jan-18

Keebler, Blattmachr and Shenkman: Individual Income Tax Planning After Tax Reform
updated:06-Jan-18

BlogWatch

Kaestner and Fielding Cases: the Latest on Constitutionality of State Income Taxation of Trusts
19-Jul-18

IRS Clarifies “Willfulness” Under FBAR Rules
19-Jul-18

Review of IRA Aggregation Rules
18-Jul-18

IRS Ends Donor-Disclosure Requirement for Certain Tax-Exempt Organizations
17-Jul-18

States Sue IRS, Treasury To Strike Down SALT Cap Under New Tax Law
17-Jul-18

Addressing Fiduciary Conflicts of Interest
16-Jul-18

Unclaimed Property Laws Threaten Retirement Accounts
16-Jul-18

Competing Arguments on the Presidential Power to Index Capital Gains
14-Jul-18

IRS Notice 2018-61: Favorable Guidance on the Income Tax Deductibility of Trust Administration Expenses
13-Jul-18

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

Major Concern With Minors: Planning for UTMA Accounts
Jordan Sprechman, Thomas McGraw, and Christina Reda - Estate Planning

Financial Industry Has New Rules to Protect the Elderly
Jason B. Hirsh and Lauren Wolven - Estate Planning

Best Estate Planning Techniques Under TCJA—Part 3: GLT
S. Stacy Eastland - Estate Planning

Preserving Assets in Trusts for Clients Considering Cryonics
John Dedon - Estate Planning

How to Avoid Common Sources of Drafting Errors
L. Paul Hood Jr. - Estate Planning

Web Links

Electronic End-of-Life and Physician Orders for Life-Sustaining Treatment (POLST) Documentation Acce
Report from the National Coordinator for Health Information Technology describes efforts to produce a registry of POLST directives. July, 2018. PDF, 29 pp.

Electronic End-of-Life and Physician Orders for Life-Sustaining Treatment (POLST) Documentation Acce
Report from the National Coordinator for Health Information Technology describes efforts to produce a registry of POLST directives. July, 2018. PDF, 29 pp.

Complaint -- New York v. Mnuchin
Complaint filed by New York, New Jersey, Connecticut and Maryland in the U.S. District Court for the Southern District of New York challenging the limitations on state and local tax deductions in the Tax Cuts and Jobs Act of 2017. PDF, 52 pp.

Life Insurance Policy Locator Service - National Association of Insurance Commissioners
Website of the NAIC offers to assist consumers in locating life insurance policies and annuity contracts of a deceased family member or close relationship.

College Endowments -- Federal Reserve Bank of Cleveland
This Economic Commentary documents the large dispersion in the value of college endowments across institutions and also shows how endowment values have changed over time. It also provides information on the number of institutions that may be affected by the new federal "endowment tax" and how that number may fluctuate over time. May 17, 2018.

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