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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

Finance 7.23.2016 Bob LeClair's Finance and Markets Newsletter Issue:868    24-Jul-16

Matthew T. McClintock: Thinking Deeper about Protectors and Their Powers Steve Leimberg's Estate Planning Newsletter Issue:2439    21-Jul-16

Gary Flotron and Randy Whitelaw: A Comprehensive Perspective on the Four UPIA-TOLI Cases, Plus One That Includes the UTC, and Their Astounding Implications for ILIT Trustees, Part 2 of 2 Steve Leimberg's Estate Planning Newsletter Issue:2438    20-Jul-16

Steve Oshins and Bob Keebler on U.S. v. Kimball, Jr. and the U.S.'s Attempt to Attach a Tax Lien to a Gift Trust Steve Leimberg's Asset Protection Planning Newsletter Issue:326    19-Jul-16

Jay Adkisson on United States v. Robert Olins: Connecticut Man Pleads Guilty in Manhattan Federal Court to Conspiracy to Obstruct Justice and Money Laundering Charges in Connection with Scheme to Hide Assets from Two Federal Courts and the SEC Steve Leimberg's Asset Protection Planning Newsletter Issue:325    18-Jul-16

AFRs for August Announced Steve Leimberg's Estate Planning Newsletter Issue:2437    18-Jul-16

Actual Text

PLR 201630019 (28 April 2016) IRS Modifies Prior Ruling Re: Qualified Plan's Amortization Period
updated:24-Jul-16

PLR 201630001 (29 March 2016) IRS Grants Extension to Make Portability Election
updated:24-Jul-16

PLR 201630020 (27 April 2016) IRS Waives IRA Rollover Requirement
updated:24-Jul-16

JCS-2-16 (1 July 2016) Joint Committee on Taxation Description of Certain Revenue Provisions Contained in the President's Fiscal Year 2017 Budget Proposal
updated:22-Jul-16

Split-Dollar Arrangements: Treasury Regulation Section 1.61-22, Indexed and Annotated
updated:22-Jul-16

Split-Dollar Life Insurance Loans Under Treasury Regulation Sec. 1.7872-15, Indexed & Annotated (2009)
updated:22-Jul-16

Instant Audio and Podcasts

60 Second Planner

Levine v. Commissioner
updated:20-Jul-16

Debtor's Tax Liabilities Not Dischargeable in Bankruptcy
updated:20-Jul-16

PLR 201628004 -- IRA May Not Be Stretched Out, Despite Court Reformation
updated:15-Jul-16

Podcasts

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

The Administration's 2017 Budget Proposals
updated:23-Feb-16

Keebler and Lackner on Form 8971
updated:02-Feb-16

Keebler, Angkatavanich and Dougherty on Estate of Purdue v. Commissioner
updated:11-Jan-16

Keebler and Angkatavanich on Section 2701 Basics
updated:29-Oct-15

Keebler and Blattmachr on Sophisticated GST Tax Planning
updated:06-Aug-15

BlogWatch

What to Do with Excess 529 Plan Funds
21-Jul-16

IRS Reopens IP PIN System
20-Jul-16

Who Pays for Costly IRA Mistakes?
19-Jul-16

Projected 2017 Estate and Gift Tax Exclusions
19-Jul-16

Florida Court: Relation Back Doctrine Saves Notice to Creditor
18-Jul-16

Recent Cases Raise Concerns about Fiduciary Access to Digital Assets
18-Jul-16

Recent Developments Facilitate Administration of Oil and Gas Interests
18-Jul-16

Minnesota Revised Uniform Digital Assets Act Takes Effect August 1
14-Jul-16

Lack of Privity is Defense to Estate Planning Malpractice Suit in Florida
13-Jul-16

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

Trust Ownership of S Corporation Stock—Part 2
Gene Wolf - Estate Planning

Business Valuations for Estate and Gift Tax Purposes
Joseph Emanuele - Estate Planning

Soften Clients' Family Transitions and Firm-Up Relationships
Jennifer Arquilla and David Arquilla - Estate Planning

Troubling Trend for Trust-Owned Life Insurance Trustees
Amiel Z. Weinstock - Estate Planning

The Intricacies of Estate Planning for Same-Sex Couples
Davit T. DuFault - 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

AICPA Comments on Form 990 and Instructions
June 30, 2016 letter on behalf of the American Institute of Certified Public Accountants offers comments on Form 990, Return of Organization Exempt from Income Tax, and the related instructions. The comments include recommendations for the 2016 forms and instructions, while indicating the importance and urgency of each recommendation.

State-By State Guide to Taxes & Creditor Protection
This interactive map from John Hancock summarizes state laws on maximum income tax rates, state death taxes, and creditor protection laws.

Estate Tax Changes Past, Present and Future -- Aucutt
Outline by Ronald Aucutt describes proposed and enacted estate tax legislation. As of this writing, updated through July 6, 2016.

AICPA Comments on Tax Guidance Relating to Virtual Currencies
In this letter, the American Institute of CPAs (AICPA) submits comments in response to the Internal Revenue Service (IRS) guidance on how existing general tax principles apply to transactions using virtual currency. PDF, 6 pp.

IRS Code and Subject Matter Directory
This roster published by Tax Analysts is based on IRS information. It lists the names and phone numbers of IRS attorneys, classified by Code section and subject area. Revised June, 2016. PDF format.

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