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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

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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


Lad Boyle, Steve Gorin, Jonathan Blattmachr & Mitchell Gans: Basis Step-Up in S Corporation Assets Steve Leimberg's Income Tax Planning Newsletter Issue:165    13-Dec-18

Jay Adkisson on Shivkov v. Artex Risk Solutions: First Class Action Filed for Abusive 831(b) Risk-Pooled Captive Insurance Tax Shelters Steve Leimberg's Asset Protection Planning Newsletter Issue:377    12-Dec-18

April Caudill: Proposed Regulations Clarify Application of Section 199A Deduction for Financial Advisors and Service Businesses Steve Leimberg's Income Tax Planning Newsletter Issue:164    11-Dec-18

Natalie Choate on PLR 201633025 - One Ruling, Four Interpretations, Experts Opine Whether Age-Based Vesting Delays Can Be Ignored in Determining the Beneficiaries of a Trust Named as IRA Beneficiary Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:701    10-Dec-18

Finance 12.8.2018 Bob LeClair's Finance and Markets Newsletter Issue:984    09-Dec-18

Mary Vandenack on In the Matter of the Estate of Lois B. Erickson - Interference with Testamentary Intent Steve Leimberg's Estate Planning Newsletter Issue:2688    06-Dec-18

Actual Text

New York Life Insurance Company v. Sahani, Nos. 17-1804-cv, 17-1804-cv. (16 April 2018) 2nd Circuit Addresses Rights of Former Spouse to Life Insurance Proceeds

Questions and Answers about Tax Year 2018 Reporting and Payments Arising under Section 965

PLR 201849016 (11 September 2018) IRS Grants Permission to Use Substitute Mortality Tables

H.R. 7203 Long-Term Care Account Act

H.R. 7254 Keeping the Promise to American Public Servants Act of 2018

PLR 201633025 (18 May 2016) IRA Beneficiary Trust Is Valid See-Through Trust

Instant Audio and Podcasts

60 Second Planner

King v. King (OR) - Spendthrift Clause and Damages for Breach of Trust

PLR 201846002 -- S Election Termination Was Inadvertent

Ramirez -- Losses from Rental Activities Disallowed


Bob Keebler on Roth IRA Basics

Keebler on Roth IRA Conversions After the Tax Cuts and Jobs Act

Bob Keebler on Tax Planning Under the Section 199A Regulations

Bob Keebler -- Overview of the Section 199A Proposed Regulations

Bob Keebler on Section 199A: An Executive Summary

Keebler on Income Tax Planning for IRAs and Qualified Plans

Keebler on Drawdown and Portfolio Strategies After Tax Reform

Keebler on Avoiding Low Basis Traps


Contribute to 529 Plan by Year-End to Obtain State Tax Benefit

Illiquid Assets and IRA RMDs

IRS Guidance on Parking Benefit for Employees of Nonprofits

401(k) Plan Contributions on the Rise

Professional Athletes Under the New Tax Law

New IRS Offshore Account Policy: Bigger Penalties For Secret Accounts

Tax Extender Legislation Could be Delayed Until 2019

IRS Extends Transition Relief for New Escheated IRA Tax Withholding, Reporting Rules

RMDs When Plan Participant Dies During Age 70 1/2 Year

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

Spinning Straw Into Gold—Modifying Irrevocable Trusts
Scott Bieber and Sarah J. Chang - Estate Planning

Strategic Update for Generational Split-Dollar Plans
Robert W. Finnegan - Estate Planning

Cutting-Edge Basis Planning: Parsing Partnership Divisions
Michael A. Yuhas and Carl C. Radom - Estate Planning

Biographical Bequest: A Lasting and Meaningful Legacy
Anne Marie Levin - Estate Planning

Tax Reform 2.0 Includes Several Important Estate Planning-Related Items
Howard M. Zaritsky - Estate Planning

Web Links

Advance Directives: Counseling Guide for Lawyers -- ABA Commission on Law and Aging
This American Bar Association publication is designed to assist lawyers and health care professionals in formulating end-of-life health decision plans that are clearly written and effective. The guide provides detailed information on how to bridge the chasm between lawyers and health care providers. It helps lawyers to provide guidance that is more in harmony with the clinical and family realities that clients face. The foundation for it is a set of eight principles to guide patients and clients through the advance care planning process.

ACTEC Capital Letter No. 46: Proposed Anti-Clawback Regulations
Commentary on proposed regulations (REG-106706-18) released on November 20, 2018.

The 2018 DAF Report -- National Philanthropic Trust
This annual report examines 2013 through 2017 fiscal year data from 1,002 charities. It reports growth in the number of individual donor-advised funds, total grant dollars from them, total contributions to them and total charitable assets in them.

Elder Abuse Guide for Law Enforcement
While designed for law enforcement personnel, this collection of resources may be useful to anyone who comes in contact with seniors.

2018 U.S. Trust Study of High Net Worth Philanthropy
The 2018 U.S. Trust Study of High Net Worth Philanthropy, published in partnership with the Indiana University Lilly Family School of Philanthropy, finds that wealthy Americans continue to be generous with their time and money, increasing the amount they gave on average to charitable causes and organizations in 2017, including giving in the wake of natural disasters. The biennial study shows that 90 percent of high net worth (HNW) households gave to charity last year, and 48 percent volunteered time to nonprofit organizations and causes.

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