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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

Bruce Steiner on Smith v. Commissioner - Accuracy Related Penalty for Transaction Lacking Economic Substance Steve Leimberg's Income Tax Planning Newsletter Issue:134    22-Feb-18

Raj Malviya & Brandon Ross: Ten Common Gift Tax Return Mistakes Steve Leimberg's Estate Planning Newsletter Issue:2629    21-Feb-18

Martin Shenkman & Jonathan Blattmachr - Summary of Selected Considerations After the 2017 Tax Act Steve Leimberg's Estate Planning Newsletter Issue:2628    20-Feb-18

Finance 2.17.2018 Bob LeClair's Finance and Markets Newsletter Issue:947    18-Feb-18

7520 and Other Key Rates - March 2018 Steve Leimberg's Estate Planning Newsletter Issue:2627    17-Feb-18

James Kane: Augmenting the 2017 Nevada Trust Win in Klabacka Steve Leimberg's Asset Protection Planning Newsletter Issue:358    15-Feb-18

Actual Text

AICPA Seeks Immediate Guidance from Treasury Department on Qualified Business Income of Passthroughs Under IRC Section 199A
updated:22-Feb-18

Duncan Bass v. Commissioner, No. 24071-16, T.C. Memo. 2018-19 Tax Court Upholds IRS's Disallowance of Certain Business Expenses
updated:22-Feb-18

Luis Lomeli v. Jackson Hewitt Inc. et al., No. 2:17-cv-02899 U.S. District Court Allows Client to Proceed with Claims Against Jackson Hewitt
updated:22-Feb-18

REG-133491-17 (20 February 2017) IRS Issues Proposed Regs. on Availability of Short-Term Health Insurance
updated:21-Feb-18

ACLI Recommends Changes to Transition Tax Guidance As It Impacts Life Insurers
updated:21-Feb-18

H.R. 5012 Creating Real and Useful Middle-Class Benefits and Savings (CRUMBS) Act of 2018
updated:21-Feb-18

Instant Audio and Podcasts

60 Second Planner

AICPA Proposes Technical Corrections to TCJA
updated:22-Feb-18

PLR 201807010 -- Extension of Time for IRA Rollover
updated:22-Feb-18

Conner v. Commissioner
updated:20-Feb-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

AICPA Requests Prompt Treasury Guidance on Section 199A QBI Deduction
21-Feb-18

IRS To Block Hedge Fund Tax Dodge In New Law
16-Feb-18

Tax Scams in the 21st Century
15-Feb-18

Donor-Advised Funds and Alternative Assets
15-Feb-18

Budget Act Includes "Newman's Own" Provision
15-Feb-18

Understanding The New Pass-Through Business Deduction For Qualified Business Income
14-Feb-18

Retirement-related Provisions in the Bipartisan Budget Act of 2018
13-Feb-18

Opinion: Charitable Fund Workaround for SALT Deduction Limitation Won't Work
12-Feb-18

Seventh Circuit: Family Entitled to Assets Held in "Ambiguous" Special Needs Trust
11-Feb-18

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

IRAs: Pre-Mortem and Post-Mortem Planning Ideas
Bradford N. Dewan - Estate Planning

Federal Law Permits Disclosure of Decedent's Emails
Katie von Kohorn - Estate Planning

The Legacy Gap: Where Traditional Planning Falls Short
Anne Marie Levin - Estate Planning

Use the Equitable Recoupment Defense for a Just Result
Michael F. Lynch, David B. Casten, and Nicholas C. Lynch - Estate Planning

Balancing the Duty of Impartiality and Decanting to Eliminate an Interest
William P. LaPiana - Estate Planning

Web Links

AICPA Comment Letter Requesting Immediate Guidance on Section 199A QBI Deduction
In this letter dated February 21, 2018, The American Institute of CPAs (AICPA) requests immediate guidance on various issues regarding the new Internal Revenue Code (IRC or “Code”) section 199A, the deduction for qualified business income (QBI) of pass-through entities.

President's FY 2019 Budget --- Office of Management and Budget
A collection of documents relating to the 2019 FY Budget.

Overview of the Federal Tax System as in Effect for 2018 -- JCT
In this overview, the Joint Committee on Taxation states that for decedents dying in 2018, the unified credit of $4,417,800 effectively exempts $11.18 million from estate and gift tax. These amounts are based on a "Joint Committee staff calculation." See p. 18. PDF, 38 pp. 2-7-2018.

ABLE National Resource Center
"The ABLE National Resource Center (ANRC) is a collaborative whose supporters share the goal of accelerating the design and availability of ABLE accounts for the benefit of individuals with disabilities and their families. We bring together the investment, support and resources of the country’s largest and most influential national disability organizations." The website includes an interactive map and a tool that helps you compare state programs.

Resources for Tax Law Changes -- IRS
This page on the IRS website provides information and guidance on the Tax Cuts and Jobs Act to taxpayers, businesses and the tax community as it becomes available.

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