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
Gary L. Flotron
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, Books, and Software Tools
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


Joy Matak, Sandra D. Glazier & Martin M. Shenkman: An Estate Planning Six-Part Series for Late 2020, Part 1 - What Planners Should Be Doing with Their Clients NOW Steve Leimberg's Estate Planning Newsletter Issue:2840    29-Nov-20

Finance 11.28.2020 Bob LeClair's Finance and Markets Newsletter Issue:1079    29-Nov-20

A Few Words of THANKS Steve Leimberg's Estate Planning Newsletter Issue:2839    23-Nov-20

Alan Gassman & Brandon Ketron on Revenue Ruling 2020-27 & Revenue Procedure 2020-51: Tax Treatment of Expenses Paid with PPP Loan Funds Steve Leimberg's Business Entities Newsletter Issue:212    22-Nov-20

Finance 11.21.2020 Bob LeClair's Finance and Markets Newsletter Issue:1078    22-Nov-20

Brandon Ketron & Alan Gassman: Necessity Questionnaire for Over $2,000,000 PPP Borrowers Causes Concern and Agitation Steve Leimberg's Business Entities Newsletter Issue:211    19-Nov-20

Actual Text

In re: Frank Daniel Kresock Jr., No. 0:16-bk-08631 (24 November 2020) Proceeds from Forced Sale of House Go to IRS, Not Debtor

PLR 202048004 (31 August 2020) S Corp's Late Election Treated as Timely

IR-2020-264 (25 November 2020) IRS Reminds Taxpayers of Special $300 Charitable Deduction for Non-Itemizers

PLR 202039003 (26 June 2020) VEBA's Provision of Whole Life Insurance to Members Is Permissible under Section 501(c)(9)

Rev. Rul. 2020-25, 2020-48 IRB 1109 (23 November 2020) Section 995. — Taxation of DISC Income to Shareholders 2020 Base Period T-Bill Rate

T.D. 9935 (23 November 2020) IRS Issues Preliminary Draft of Final Regs. on Statutory Limitations on Like-Kind Exchanges

Instant Audio and Podcasts

60 Second Planner

Ball -- IRA Distributions to LLC Are Taxable

Rev. Rul. 2020-27 and Rev. Proc. 2020-51 -- Guidance on PPP Loan Deductions

Rev. Rul. 2020-26 -- Interest Rates Tick Upward


Bob Keebler and Paul Lee on Capital Gain Planning in 2020

Keebler on 2020 Year-End Tax Planning

Keebler and Blattmachr on the Basis of IDGT Assets at Death

Video Podcast: Keebler and Shenkman on the PPP Flexibility Act

Bob Keebler and Chris Hesse on IRC Section 461(l) and the CARES Act

Bob Keebler and Mark Fichtenbaum: Tax Planning in a Volatile Market with Low Interest Rates

Keebler on Roth Conversions in a Volatile Market

Bob Keebler and Ed Slott on RMDs Under the CARES Act


North Dakota Supreme Court: Contempt Not Precluded By Charging Order Exclusivity

Padda v Comm’r: Possible Opening in Defending Against Late Filing Penalty When Preparer Fails to E-file Timely

Use Form 8915-E to Report, Repay COVID-Related Retirement Account Distributions

Why The Wealthy Are Pleased With The Election Results

Gaming Out PPP Deductibility

Rev. Proc. 2020-46: New Reason for Late Certification of Rollovers

Significant Provisions of SECURE Act 2.0

Rev. Rul. 2020-27: Business Expenses Are Not Deductible if Taxpayer Reasonably Expects PPP Loan Forgiveness

Why I Hate PPP Loans

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

Wills Formalities Beyond COVID-19: An Australian-United States Perspective
Kelly Purser, Tina Cockburn and Bridget J. Crawford - University of New South Wales Law Journal Forum

Parens Patriae and The Disinherited Child
Michael J. Hidden - Washinhgton Law Review

Fixing the Johnson Amendment Without Totally Destroying It
Benjamin M. Leff - SSRN

Life Insurance: What Attorneys and Trustees Should Know
Bruce A. Tannahill and Melisa Seyhun - Probate & Property

Reimagining the GST Tax
Kevin G. Bender - Probate & Property

Web Links

Find & Compare Nursing Homes, Hospitals & Other Providers -- Medicare.gov
From the Medicare website: "We’ve combined our 8 original provider compare sites, giving you one place to start finding any type of care you need. New features include updated maps, new filters that help you identify the providers right for you, and a clean, consistent design that makes it easier to compare providers and find the information that’s most important to you."

The Role of Defined Benefit and Defined Contribution Plans in the Distribution of Family Wealth
Slides from a presentation to the National Tax Association’s 113th Annual Conference, November 18, 2020. The researchers addressed the following questions: How is family wealth in the form of employer-sponsored defined benefit (DB) and defined contribution (DC) plans distributed? How did the distribution of retirement assets change between 1989 and 2019, and how did it change for families with various socioeconomic characteristics? How did the phaseout of DB plans affect the concentration of family wealth? How sensitive are the estimates of wealth concentration to different inputs into the imputation of DB wealth?

Chart: 2021 Estate and Gift Tax for Non-US Citizens
This chart from Probate Stars lists the 2021 U.S. exemptions, exclusions and rates for gifts and transfers at death to and from green card holders and nonresident aliens. November, 2020.

Keebler on The State of the Election and What it Means for Financial Planning
In this podcast recorded at 6:30 pm ET on Wednesday, November 4th, Bob Keebler walks you through the latest with the election results and what to expect next. With former Vice President Biden getting close to the 270 electoral votes needed to win, Bob shares insights on what to be thinking about for year-end planning. A link to this podcast is provided courtesy of the American Institute of Certified Public Accountants (AICPA)

COVID-19 Business Tax Relief Tool -- IRS TAS
This online tool from the Taxpayer Advocate Service helps you determine if you or your business is likely to qualify for one or more of the tax relief options currently available.

Copyright © 2020 Leimberg Information Services Inc.