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
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


Jeff Scroggin: The Looming Possibility of Tax Reform Steve Leimberg's Estate Planning Newsletter Issue:2590    16-Oct-17

Finance 10.14.2017 Bob LeClair's Finance and Markets Newsletter Issue:930    15-Oct-17

Martin Shenkman, Bernard Krooks & Jonathan Blattmachr: Crowdsource Funding to Help Victims of the Las Vegas Massacre Steve Leimberg's Charitable Planning Newsletter Issue:270    13-Oct-17

Steve Leimberg on MONY v. Snyder and Eckert: Weakened Intellect Life Insurance Case Steve Leimberg's Estate Planning Newsletter Issue:2589    12-Oct-17

Natalie Choate: Got a Retirement Plan Distribution You Claim Is Not Taxable? Two Cases Show the Wrong (Cates v. Commissioner) and Right (Trimmer v. Commissioner) Ways to Fight IRS If It Disagrees Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:683    10-Oct-17

Jay Adkisson on In re Ellison: Bankruptcy Discharge Denied for Debtor Who Engaged in Multiple Transfers Prior to Bankruptcy Filing Steve Leimberg's Asset Protection Planning Newsletter Issue:352    09-Oct-17

Actual Text

Joseph E. Bormet v. Commissioner, No. 6863-16, T.C. Memo. 2017-201 Taxpayer Is Liable for Penalty Tax on Early Retirement Plan Distribution

S. 1929 Empower Act of 2017

IR-2017-172 (13 October 2017) IRS Provides Tax Relief for Victims of California Fires

President Trump Provides Disaster Declaration for Areas of California

Governor Brown Declares State of Emergency in Butte, Lake, Mendocino, Nevada and Orange Counties Due to Fires

Notice 2017-63 IRS Announces Interest rates for the 4th Quarter

Instant Audio and Podcasts

60 Second Planner

IRD Under the Trump Tax Plan

IRS Waives Rollover Deadline in Theft Case

Treasury to Withdraw Section 2704 Proposed Regulations


Keebler and Adkisson on Avrahami v. Commissioner

Bob Keebler and Gerard Schreiber -- Hurricane Harvey and Casualty Losses

Bob Keebler -- The Trump Tax Plan

Bob Keebler on Roth Conversions by Asset Class

Bob Keebler on the Proposed 5-Year IRA Rule

Best Estate Planning Ideas in 2017

Keebler on Portability and Rev. Proc. 2017-34

Bob Keebler and Larry Brody: The Impact of Tax Reform on Life Insurance


Social Security Benefits Rising 2% In 2018, But Most Retirees Won't See Extra Cash

Pennsylvania Court Grapples with Guardian Compensation Issue

Signature No Longer Required When Making IRC 754 Election

Daughters' Hidden Video Camera In Mother's Nursing Home Documents Caregiver Abuse; 10th Circuit Affirms $1.2 Million Damage Award

October Deadlines Loom for Retirement Plan Participants and their Heirs

Calculating Required Minimum Distributions: The Basics

New York Court: Decanting Pursuant to Trust Provision Need Not Comply with Decanting Statute

Implications of the Avrahami Decision

Saving for Retirement vs. Saving for College

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

In Defense of Friedman: A Reply to Professor Guzman
Jeffrey A. Cooper - ACTEC Law Journal

Dependent Disclaimers
Katheleen R. Guzman - ACTEC Law Journal

A Nominal Credit: Why Donor Recognition Should Not Limit the Deductibility of Section 170 Charitable Contributions
Benjamin J. Imdieke - ACTEC Law Journal

Reducing Litigation Costs for Holographic Wills
Emily Robey-Phillips - Quinnipiac Probate Law Journal

Increasing Legal Support for End-of-Life Planning in the United States: How Probate and Family Attorneys Can Contribute to a Culture of Dignified Dying,
Sarah E. Ryan - Quinnipiac Probate Law Journal

Web Links

New Medicare Cards -- Center for Medicare and Medicaid Services
This page on CMS.gov offers information about the issuance of new Medicare cards, on which a new Medicare Beneficiary Identifier (MBI) will replace the Social Security Number based claim number on current cards.

ACTEC Capital Letter No. 43: Where Estate and Gift Tax Legislation and Regulations Stand Now
In this Letter, Ron Aucutt takes inventory of the prospects for changes in the tax law affecting estate planning.

Estate Tax Statistics, Filing Year Tables -- IRS
Data from estate tax returns filed in 2016 have been added to this page from the IRS website. All tables are Excel spreadsheets. Three separate tables are available for each filing year: 1) Selected [Asset], Deduction, and Tax Computation Items, by Tax Status and Size of Gross Estate 2) Selected Tax Computation Items, by State of Residence 3) Charitable Bequests, By State of Residence

Why Many Nursing Facilities Are Not Ready For Emergency Situations -- Justice in Aging
This Issue Brief includes seven recommendations to address gaps in the current law.

ACTEC Capital Letter No. 42 -- Treasury to Withdraw Sec. 2704 Proposed Regulations
In the latest installment of this popular newsletter, Ronald D. Aucutt analyzes the Treasury's Second Report in response to Executive Order 13789, announcing that the Treasury Department will withdraw the controversial Proposed Regulations about disregarded restrictions and lapsing rights under section 2704. October 6, 2017.

Copyright 2017 Leimberg Information Services Inc.