Subscriber's  Login

Remember my password:
Click if you forgot your password
Sign up now


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

Follow us on Twitter

Click here for an audiotour of LISIWelcome!

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.

Recent LISI
Click here for LISI Webinars and Analyzers
Click here for an Audio Tour of Our LISI Site

Click here for our LISI Master Calendar
Click Here for Steve Leimberg and Bob LeClair’s NumberCruncher and Quickview Software, Books, and Other Resources
Recent Entries:
Newsletters   Actual Text   Journals   Web Links   Web Links   BlogWatch


Finance 5.19.2018 Bob LeClair's Finance and Markets Newsletter Issue:958    20-May-18

Brett L. Bueltel, A. Kelly Walker & Jamie L. Seitz - When Terminable Interests Prevent the Marital Deduction in Estate Disputes Steve Leimberg's Estate Planning Newsletter Issue:2641    17-May-18

7520 and Other Key Rates - June 2018 Steve Leimberg's Estate Planning Newsletter Issue:2640    17-May-18

Linas Sudzius: Key 2018 Pension and Employee Benefit Numbers, Income Tax Rates & Estate Planning Inflation Adjustments Steve Leimberg's Estate Planning Newsletter Issue:2639    16-May-18

Chet Schwartz, Michael Geeraerts & Jim Magner on Mazzei v. Commissioner: Despite Summa Holdings, IRS Gets Win in FSC Substance-Over-Form Case Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:693    14-May-18

Finance 5.12.2018 Bob LeClair's Finance and Markets Newsletter Issue:957    13-May-18

Actual Text

Rev. Proc. 2018-32, 2018-23 IRB 1 (16 May 2018) IRS Issues Streamlined Guidance on Charitable Donations

HALL v. HALL, No. 17-0452, Supreme Court of West Virginia (11 May 2018) Inheritance Rights of Child after Termination of Parental Right

Rev. Rul. 2018-16, 2018-23 IRB 1 (16 May 2018) IRS Applicable Federal Rates for June 2018

RL34397 Traditional and Roth Individual Retirement Accounts (IRAs): A Primer

Adam D. Fehr v. Commissioner, No. 14470-16S, T.C. Summ. Op. 2018-26 Business Expense & Charitable Deductions Denied for Lack of Substantiation

Triumph Mixed Use Investments III LLC et al. v. Commissioner, No. 20412-14, T.C. Memo. 2018-65 Court Denies Charitable Deduction on Basis That Partnership Benefited from Gift

Instant Audio and Podcasts

60 Second Planner

Georgia Governor Vetoes DAPT Bill

Hall v. Hall (WV) -- Inheritance Rights of Child after Termination of Parental Rights

PLR 201818005: Generation-Skipping Trust Can Be Divided


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

Keebler on Five of the Best Estate Planning Ideas of 2018

Estate Planning After Tax Reform

Tax Planning for Real Estate Under TCJA

Keebler, Blattmachr and Shenkman: Asset Protection Planning Under the New Tax Law

Keebler, Blattmachr and Shenkman: Individual Income Tax Planning After Tax Reform


New Rev. Proc. Explains Deductibility and Reliance Issues Relating to Charitable Contributions

How to Be Richer in Retirement

Effectiveness of QDRO Entered After Death of Plan Participant

Tax Reform Phase 2: Pending Reality Or Political Posturing?

Pitfalls and Perils of Delaware Trust Decantings

Court Overturns California Medical Aid-in-Dying Law

How to Obtain Estate Tax Transcripts Online

State Requirements on Certification or Licensing of Guardians

Bullying Among Elders: Headlines vs. Reality

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

Best Estate Planning Techniques Under TCJA—Part 1: LAIDGT
S. Stacy Eastland - Estate Planning

Giving Pass-Through Interests to Get Section 199A Deduction
Vincent D'Addona and Paul Vecchione - Estate Planning

Impact of Expanded Definition of 'U.S. Shareholder' on Foreign Trust Beneficiaries
Sean R. Weissbart - Estate Planning

Promote Harmony in Estate Plans for Blended Families
M. Brooke Wilson - Estate Planning

Reap Tax and Estate Planning Benefits for Education Expenses
Razi Hecht and Brion Collins - Estate Planning

Web Links

2018 Investment Company Fact Book
A Review of Trends and Activities in the Investment Company Industry.

Agency Rule List, Spring, 2018- Treasury Department
From reginfo.gov, this page contains a agenda for promulgation of tax regulations, including many required by the Tax Cuts and Jobs Act of 2017.. The list includes a description of the reg project, the projected date for agency action and the associated staff contact(s).

Tax Exempt Organization Search -- IRS
The new Tax Exempt Organization Search (TEOS) replaces EO Select Check, a more limited tool available since 2012 that focused primarily on providing information on an organization’s tax-exempt status. Among the enhancements, the new TEOS tool includes images of newly-filed 990 forms and it’s mobile friendly so you can access it using smartphones or tablets.

IRS Actuarial Tables
The tables listed on this page from the IRS website are based on the most recent census data available, and are generally effective for valuation dates as determined by regulations to be published soon. The mortality table is listed as Table 2000CM. The page provides links to online versions of the following publications, which contain the actuarial tables. Publication 1457 provides examples for valuing annuities, life estates, and remainders generally. Publication 1458 provides examples for valuing interests in unitrusts. Publication 1459 provides examples for valuing remainder interests in depreciable property for income tax purposes.

The Global Philanthropy Report: Perspectives on the Global Foundation Sector
"The Global Philanthropy Report: Perspectives on the global foundation sector" is the most comprehensive analysis to date of global philanthropic practices and trends. The report was authored by researchers at the Hauser Institute for Civil Society at Harvard University and funded by UBS. April, 2018.

Copyright © 2018 Leimberg Information Services Inc.