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Byrle M. Abbin
Jay D. Adkisson
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Ronald D. Aucutt
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Alexander A. Bove Jr.
Jonathan Blattmachr
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Robert Colvin
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Mitchell M. Gans
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Michael Gilfix
Wendy S. Goffe
Jonathan E. Gopman
Steven B. Gorin
Ellen Harrison
Mil Hatcher
Jason E. Havens
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Richard W. Nenno
Duncan E. Osborne
Steven J. Oshins
Barry Picker
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Charles L. Ratner
Gideon Rothschild
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Martin M. Shenkman
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Lisa Starczewski
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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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Steve Oshins Releases First-Ever Interactive Dynasty Trust State Rankings Chart Steve Leimberg's Estate Planning Newsletter Issue:2354    08-Oct-15

Jonathan Blattmachr, Mitchell Gans and Diana S. C. Zeydel on Davidson v. Deloitte: The Davidson Estate Sues Deloitte Over Steve Leimberg's Estate Planning Newsletter Issue:2353    07-Oct-15

Jay Adkisson on U. S. v. Baker: US District Court Finds Divorce Obtained to Fraudulently Transfer Assets Steve Leimberg's Asset Protection Planning Newsletter Issue:308    06-Oct-15

George Karibjanian & Jonathan Galler on Jones v. Golden: As to the Limitations Period for Reasonably Ascertainable Creditor's Claims, Literally (Almost Finally) Means Literally Steve Leimberg's Estate Planning Newsletter Issue:2352    05-Oct-15

Finance 10.3.2015 Bob LeClair's Finance and Markets Newsletter Issue:829    05-Oct-15

FLASH: Marty Shenkman's Notes from the 41st Annual Notre Dame Tax and Estate Planning Institute Steve Leimberg's Estate Planning Newsletter Issue:2351    05-Oct-15

Actual Text

Estate of William Davidson v. Deloitte Tax (24 September 2015) $500 Million Suit by Davidson Estate Against Deloitte Over "SCIN in GRAT" Strategy

PLR 201535026 (1 June 2015) IRS Denies Waiver of Rollover Requirement for IRA Distribution

PLR 201532011 (8 December 2014) IRS Addresses Estate, Gift, GST Tax Consequences of Trust Division

Kimberley Rice Kaestner 1992 Family Trust v. N.C. Dept of Revenue, 2015 NCBC Lexis 39 (N.C.B.C. 2015) North Carolina Court Finds Presence of Resident Discretionary Beneficiaries Does Not Justify Income Taxation of Nonresident Trustee

PLR 201537024 (8 June 2015) Plan Qualifies As Excess Benefit Plan Under Section 415

SC-2015-71 (6 October 2015) Tax Relief for Storm Victims in South Carolina

Instant Audio and Podcasts

60 Second Planner

Deadline Approaches for Recharacterizing 2014 Roth Conversions

60 Second Planner: PLR 201539021 Grants 9100 Relief for Portability Election

Charitable Set-Aside Deduction Denied in DiMarco


Keebler and Blattmachr on Sophisticated GST Tax Planning

Keebler and Blattmachr on Expected Valuation Discount Regulations

Keebler and Blattmachr on Tax Law Change Through Executive Action

Asset Protection Planning with Self-Settled Trusts

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


Michigan Court: Bequest to Drafting Attorney Violated Ethical Rules

Judge Rejects College's Request to Change Name in Return for Contribution

IRS Proposed Regs on Substantiation of Charitable Income Tax Deductions

Websites Help Executors Track Administrative Tasks

Kentucky Supreme Court: Nursing Home Arbitration Agreement Invalid

Delaware Court: Settlor Intent Still Matters

California Assistance in Dying Act Signed Into Law

Washington Court Upholds Privity Defense in Estate Planning Malpractice Case

New Role for Doctors in End-of-Life Decisions

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

Fiduciary Financial Advisers and the Incoherence of a 'High-Quality Low-Fee' Safe Harbor
Max M. Schanzenbach and Robert H. Sitkoff - SSRN

Income Tax Deductions for Charitable Bequests of IRD
Christopher R. Hoyt - SSRN

How Grandparents Can Use Charitable Income Gifts to Finance College Education
Christopher P. Woehrle - Trusts & Estates

Tips From the Pros: Domestic Trust Situs Opportunities for International Families
Al W. King III - Trusts & Estates

Trends in Philanthropy
Robert F. Sharpe, Jr. - Trusts & Estates

Law Threads
(Online Discussions)

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

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

Web Links

The True Link Report on Elder Financial Abuse 2015
According to this report, seniors lose $36.48 billion each year to elder financial abuse. This is more than twelve times what was previously reported. Approximately 36.9% of seniors are affected by financial abuse in any five-year period.

Safeguarding Taxpayer Data: A Guide for Your Business -- IRS
Publication 4557 "Safeguarding Taxpayer Data-A Guide for Your Business" has been updated to include information on identity theft, references and important links. This revised Publication 4557, replaces the October 2008 edition.

Estate Tax Data for Filing Year 2014 -- IRS

Projected 2016 Inflation-Adjusted Tax Brackets and Other Key Figures -- Thompson Reuters
2016 indexed amounts, based on the August 2015 CPI released by the Labor Department (U S Department of Labor, Consumer Price Index (for all-urban consumers), 9/16/2015).

AARP TEK Academy
This site, "Technology, Education and Knowledge." offers videos and articles on a variety of topics including social media, cyber security, using tablets and more.

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