22-Jan-18  

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Jay D. Adkisson
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Ronald D. Aucutt
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Alexander A. Bove Jr.
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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

Finance 1.20.2018 Bob LeClair's Finance and Markets Newsletter Issue:943    21-Jan-18

Steve Oshins Releases 5th Annual Trust Decanting State Rankings Chart and Federal and State Income Tax Planning in a Trump Tax Act Era Steve Leimberg's Estate Planning Newsletter Issue:2617    19-Jan-18

Alan Gassman Interviews David Kirk About Section 199A and Associated New Tax Law Issues Steve Leimberg's Income Tax Planning Newsletter Issue:128    18-Jan-18

7520 and Other Key Rates - February 2018 Steve Leimberg's Estate Planning Newsletter Issue:2616    18-Jan-18

Ron Aucutt's "Top Ten" Estate Planning and Estate Tax Developments of 2017 Steve Leimberg's Estate Planning Newsletter Issue:2615    17-Jan-18

Chris Nason: The Estate and GST Tax Exemption Will Not Double After the Tax Cuts and Jobs Act Steve Leimberg's Estate Planning Newsletter Issue:2614    16-Jan-18

Actual Text

H.R. 4780 Transparency for Taxpayers Act
updated:21-Jan-18

Notice 2018-13, 2018-6 IRB 1 (19 January 2018)IRS Guidance on Foreign Earnings Calculation Under Transition Tax
updated:21-Jan-18

IR-2018-9 IRS Issues Additional Guidance on Transition Tax on Foreign Earnings
updated:21-Jan-18

Jerry J. Sun et ux. v. Commissioner, No. 16-60270 Taxes Owed on Misappropriated Funds
updated:19-Jan-18

IR-2018-8 (17 January 2018) IRS, States and Tax Industry Warn Employers to Beware of Form W-2 Scam; Tax Season Could Bring New Surge in Phishing Scheme
updated:19-Jan-18

CA-2018-1 Tax Relief for Victims of Wildfires, Flooding, Mudflows and Debris Flows in California
updated:19-Jan-18

Instant Audio and Podcasts

60 Second Planner

Green v. U.S. -- Trust's Income Tax Charitable Deduction Limited to Property's Basis
updated:19-Jan-18

Information Letter 2017-0030 -- Distribution is Not an Eligible Rollover
updated:17-Jan-18

Farr v. Commissioner -- Excise Tax on Excess Benefits Transactions
updated:13-Jan-18

Podcasts

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

Bob Keebler on the Newly Passed Tax Bill
updated:21-Dec-17

Keebler and Gordon on Planning for Stock Basis under the Proposed FIFO Rule
updated:30-Nov-17

Bob Keebler Compares the House and Senate Tax Bills
updated:15-Nov-17

Larry Brody on the Senate Tax Bill and Life Insurance Contract Basis
updated:15-Nov-17

Bob Keebler on the House Tax Bill
updated:04-Nov-17

Keebler and Adkisson on Avrahami v. Commissioner
updated:07-Oct-17

BlogWatch

MacArthur Bill Would Require IRS Online Calculator
17-Jan-18

Seven Books on End-of-Life Issues
15-Jan-18

Testamentary Tax Planning for Nonresidents with U.S. Beneficiaries
15-Jan-18

What the Tax Cuts and Jobs Act Means for Retirement Benefits
14-Jan-18

Tax Law Loophole Benefits Fiscal Year Multinationals
12-Jan-18

Taxpayer Advocate: IRS Funding Cuts Hinder Implementation of New Tax Law
11-Jan-18

The Qualified Charitable Distribution Under the New Tax Law
09-Jan-18

Donald Trump signing tax reform bill Copyright Chip Somodevilla, Getty Images WEALTH PLANNING>ESTATE PLANNING Income Tax and GST Planning Under the New Tax Law
09-Jan-18

$10K State Tax Deduction Cap Prompts Bold Moves To Skirt California Taxes
08-Jan-18

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

Getting Around the State and Local Tax Deduction Limit
Eric Bennett Rasmusen - SSRN

Practical Issues Involving Implementing IRA Trusts (From a State Trust Point of View)
Seymour Goldberg - Ed Slott's IRA Advisor

Understanding the Tax Cuts and Jobs Act
Samuel A. Donaldson - SSRN

Planning for the UBTI Changes
Dennis Walsh - Planned Giving Design Center

Protect Vulnerable Adults From Financial Exploitation
Stuart C. Bear - Estate Planning

Web Links

How to “Pensionize” Any IRA or 401(k) Plan
Recent research by the Stanford Center on Longevity (SCL), collaborating with the Society of Actuaries (SOA), identifies a straightforward retirement strategy that can work for most middle-income retirees and be implemented in virtually any traditional IRA or 401(k) plan. This research provides a framework for assessing different retirement income generators (RIGs) and navigating the many tradeoffs that older workers face when making retirement income decisions.

2018 Tax Reform Calculator -- Paycheck City
See how your paycheck will change from 2017 to 2018 by entering your per-period or annual salary along with the pertinent Federal, State and local W-4 information in this tax reform calculator.

IRA FAQs - Recharacterization of Roth Rollovers and Conversions -- IRS
Page from the IRS website confirms that a Roth IRA conversion made in 2017 may be recharacterized as a contribution to a traditional IRA if the recharacterization is made by October 15, 2018.

National Taxpayer Advocate Annual Report to Congress 2017
National Taxpayer Advocate, Nina E. Olson, has released her 2017 Annual Report to Congress, describing challenges the IRS will face as it implements the recently enacted tax reform legislation and unveiling a new publication, “The Purple Book,” that presents 50 legislative recommendations intended to strengthen taxpayer rights and improve tax administration. Released January 10, 2018.

Ron Aucutt’s “Top Ten” Estate Planning and Estate Tax Developments of 2017
In an annual tradition, Ronald Aucutt, a McGuireWoods partner and chair emeritus of the firm’s private wealth services group, with help from his McGuireWoods colleagues, has identified the following as the top ten estate planning and estate tax developments of 2017.

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