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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   Law Threads   Journals   Web Links   Web Links   BlogWatch

Newsletters

FLASH: Dana Foley Reports on the Public Hearing for the Section 2704 Proposed Regulations Steve Leimberg's Estate Planning Newsletter Issue:2485    02-Dec-16

Marty Shenkman's Notes from the 42nd Annual Notre Dame Estate Planning Institute Steve Leimberg's Estate Planning Newsletter Issue:2484    01-Dec-16

Steve Leimberg: The National Association for Fixed Annuities v. Thomas E. Perez, Secretary of the United States Department of Labor Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:666    30-Nov-16

William Lipkind & Tammy Meyer on PLR 201642019: IRC § 673(c) - An ING Bar or an ING Hurdle? Steve Leimberg's Asset Protection Planning Newsletter Issue:334    29-Nov-16

David Neufeld on Notice 2016-66: IRS Requires Information Disclosures Regarding Certain Section 831(b) Captive Insurance Companies Steve Leimberg's Asset Protection Planning Newsletter Issue:333    28-Nov-16

Finance 11.19.2016 Bob LeClair's Finance and Markets Newsletter Issue:885    20-Nov-16

Actual Text

PLR 201648009 (15 August 2016) IRS Addresses Implications of Division of Charitable Remainder Trust
updated:01-Dec-16

RL33514 Social Security: What Would Happen If the Trust Funds Ran Out?
updated:01-Dec-16

PLR 201648010 (3 August 2016) IRS Grants Extension to Make Portability Election
updated:01-Dec-16

H.R. 6354 Proposed Bill Extends Tuition Deduction for Two Years
updated:01-Dec-16

ACTEC Submits Comments on Proposed Regulations Under Section 2704 [REG-163113-02]
updated:30-Nov-16

T.D. 9798 (29 November 2016) IRS Issues Final Regs. on User Fees for Installment Agreements
updated:30-Nov-16

Instant Audio and Podcasts

60 Second Planner

IRS Extends Time to Make S Corp Election
updated:22-Nov-16

Tax Court Disallows Charitable Deduction in Hubbell
updated:18-Nov-16

IRS Revokes 2014 ING Trust Ruling
updated:14-Nov-16

Podcasts

Planning for Portability After Rev. Proc. 2016-49
updated:07-Oct-16

Keebler and Blattmachr on the Section 2704 Proposed Regs.
updated:17-Aug-16

Keebler and Aucutt on the Section 2704 Proposed Regulations
updated:09-Aug-16

Keebler and Oshins on Private Decanting
updated:05-Aug-16

Keebler and McClintock: The New Death Tax Problem
updated:30-Jul-16

Bob Keebler on Asset Protection Planning for IRA Accounts
updated:14-May-16

Keebler and Blattmachr on the Basis Consistency Rules
updated:02-Apr-16

Market Volatility Opens Planning Opportunities
updated:01-Mar-16

BlogWatch

Qualified Charitable Distribution Basics
30-Nov-16

IRS: Tax Pros Using E-Services Will Need to Verify Identity
30-Nov-16

Will Trump Tax Changes Hurt Charities?
29-Nov-16

The Presidential Election: Implications for the DOL Fiduciary Rule
29-Nov-16

Full House Expected at December 1 Hearing on 2704 Regs
29-Nov-16

Gift Tax Statute Not Extended by Failure to Report Prior Year Gifts
27-Nov-16

Year-End Tax Planning after the Trump Election
24-Nov-16

Tax Policy In The Trump Administration
22-Nov-16

New Jersey Court: Anorexic Woman May Refuse Force-Feeding
21-Nov-16

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

The New Minnesota Trust Code: Out with (Most of) the Old and in with (Most of) the UTC
Jennifer A. Maas - Mitchell Hamline Law Review

ABLE Act Accounts: Achieving a Better Life Experience for Individuals with Disabilities with Tax-Preferred Savings (and the Old Reliable Special and Supplemental Needs Trusts)
David A. Rephan Joelle Groshek - Mitchell Hamline Law Review

The Uniform Trust Code and the Common Law: An Analysis of Three Sections of the Code that Deviate from the Common Law and Why the Drafters Changed the Law
Christina Bogdanski - Cardozo Law Review

Business Asset Trust: An Entity to Protect Operational Assets
Stuart M. Horwitz and Jason Damicone - Estate Planning

Group Passive Activities to Achieve Best Tax Treatment
James R. Hamill - Estate Planning

Law Threads
(Online Discussions)

Special Report: Summaries from the 2016 Heckerling Institute -- 1/15/2016

Special Report: Summaries from the 2015 Heckerling Institute -- 1/05/2015

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

Web Links

Florida Supreme Court Opinion In Re: Amendments to Rules Regulating the Florida Bar 4-1.1 and 6-10.3
Amendments to Rules Regulating the Florida Bar recognize an obligation to achieve competence in the use of technology. The new rules require that lawyers take technology-related CLE courses.

CareConnection -- AARP
CareConnection is a new site aimed at connecting caregivers with information, other caregivers and helpful services. We’re listening firsthand to understand the concerns and challenges facing caregivers today, and we’d like to include you in the design of this site and its offerings. Explore the information, tools and solutions available, and share what works— and what doesn’t—so that we can build the best experience for caregivers like you.

New York Times Giving Section 2016
The 2016 edition of the Times section on charitable giving includes articles on trends in philanthropy, and the tax rules governing charitable contributions, and legal and regulatory aspects of operating nonprofit organizations.

2016 U.S. Trust Study of High Net Worth Philanthropy
The 2016 U.S. Trust Study of High Net Worth Philanthropy examines the giving and volunteering trends, behaviors, attitudes, and priorities of wealthy American households, and was written and researched in partnership with the Indiana University Lilly Family School of Philanthropy.

Protecting Seniors from Financial Exploitation -- NASAA
This Guide highlights certain requirements and options available under existing state laws, NASAA’s Model Act, and voluntary practices, coupled with suggestions on how firms should develop policies and procedures to mitigate potential damage caused by senior exploitation and issues related to cognitive decline or diminished capacity.

Copyright © 2016 Leimberg Information Services Inc.