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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

Alan Gassman, John Beck & Brandon Ketron: How the Final 199A Regulations Changed the Definition of Performance of Services in the Field of Health Steve Leimberg's Income Tax Planning Newsletter Issue:168    21-Jan-19

Alan Gassman, Brandon Ketron & John Beck: Section 199A Final Regulations Leave Open Many Avenues for Tax Planning Steve Leimberg's Income Tax Planning Newsletter Issue:167    20-Jan-19

Finance 1.19.2019 Bob LeClair's Finance and Markets Newsletter Issue:990    20-Jan-19

Martin M. Shenkman's Meeting Notes from Heckerling 2019, Day 1 Morning Notes Steve Leimberg's Estate Planning Newsletter Issue:2698    17-Jan-19

Steve Leimberg: Important Book Reviews - 2019 Steve Leimberg's Estate Planning Newsletter Issue:2697    16-Jan-19

Martin M. Shenkman's Meeting Notes from Heckerling 2019, Day 1 Afternoon Current Development Notes Steve Leimberg's Estate Planning Newsletter Issue:2696    15-Jan-19

Actual Text

Rev. Proc. 2019-11 (18 January 2019) IRS Guidance on Calculating W2 Wages for Purposes of IRC Section 199A
updated:20-Jan-19

REG-134652-18 (18 January 2019) IRS Issues Proposed Regs. on Qualified Business Income Deduction Under IRC Section 199A
updated:20-Jan-19

S. 53 WALL Act of 2019
updated:20-Jan-19

JCX-2-19 (18 January 2019) Joint Committee on Taxation Provides List of Expiring Tax Provisions through 2027
updated:20-Jan-19

H.R. 648 Consolidated Appropriations Act 2019 Would Provide $11 Billion to Fund IRS
updated:20-Jan-19

S. ___ Promotion and Expansion of Private Employee Ownership Act of 2019
updated:18-Jan-19

Instant Audio and Podcasts

60 Second Planner

IRS Issues Final and Proposed Regulations Under Section 199A
updated:18-Jan-19

Pine Mountain Preserve - Tax Court Denies Deduction for Charitable Conservation Easement
updated:17-Jan-19

Notice 2019-11 -- Relief from Penalty for Underpayment of Estimated Income Tax
updated:16-Jan-19

Podcasts

Bob Keebler on Roth IRA Basics
updated:04-Sep-18

Keebler on Roth IRA Conversions After the Tax Cuts and Jobs Act
updated:24-Aug-18

Bob Keebler on Tax Planning Under the Section 199A Regulations
updated:20-Aug-18

Bob Keebler -- Overview of the Section 199A Proposed Regulations
updated:17-Aug-18

Bob Keebler on Section 199A: An Executive Summary
updated:08-Aug-18

Keebler on Income Tax Planning for IRAs and Qualified Plans
updated:31-Mar-18

Keebler on Drawdown and Portfolio Strategies After Tax Reform
updated:31-Mar-18

Keebler on Avoiding Low Basis Traps
updated:23-Mar-18

BlogWatch

IRS Finalizes Rules on W-2 Wage Calculation for Section 199A
20-Jan-19

IRS Releases Section 199A Guidance
19-Jan-19

The New Favorite Investment Options For Family Offices
17-Jan-19

Like it or Not, Electronic Wills Are Coming
17-Jan-19

Heckerling Through the Years
16-Jan-19

IRS Updates Contingency Plan
16-Jan-19

IRS Notice 2019-11: Waiver of Underpayment of Estimated Tax Penalties
16-Jan-19

Equitable Ownership and the Deduction for Mortgage Interest
15-Jan-19

Update on Tax Court Operations During the Shutdown
14-Jan-19

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

Divorce Post-TCJA: Unexpected Consequences
Martin M. Shenkman - The Tax Adviser

Economic Benefits of Life Insurance Premium pPayments Are Not Includible in Income
James A. Beavers - The Tax Adviser

Clarification of Itemized Deductions for Trusts and Estates
Joylyn Ankeney - The Tax Adviser

Happy New Year -- Reconsidering the Tax Treatment of Alimony
Tyler Hardcastle and Margaret Ryznar - SSRN

Tax-Efficient Charitable Giving of Savings or Retirement Benefits
Albert Feuer - Tax Management Estate, Gifts and Trusts Journal

Web Links

Reports from the 53rd Annual Philip E. Heckerling Institute (2019)
Volunteer Reporters will be posting daily Reports containing highlights of the proceedings of the 53rd Annual Philip E. Heckerling Institute on Estate Planning on January 14-18, 2019 at the Orlando World Center Marriott Resort and Convention Center in Florida. Scroll down on this page for links to the reports.

Defining Death: Organ Transplantation and the Fifty-Year Legacy of the Harvard Report on Brain Death
This special report is published in commemoration of the fiftieth anniversary of the “Report of the Ad Hoc Committee of the Harvard Medical School to Examine the Definition of Brain Death,” a landmark document that proposed a new way to define death, with implications that advanced the field of organ transplantation.

Ron Aucutt’s “Top Ten” Estate Planning and Estate Tax Developments of 2018 -- ACTEC
These 2018 “top ten” developments cover a variety of subjects and foreshadow several developments to watch for in 2019 and future years.

CAF World Giving Index - 2018
Now in its ninth year, the CAF World Giving Index looks at charitable behaviour around the world and shares insights into the nature of giving and trends in global generosity.

General Explanation of Public Law 115-97 -- Joint Committee on Taxation
The "Blue Book" for the Tax Cuts and Jobs Act. December 20, 2018. PDF, 457 pp.

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