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, 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


Bruce Steiner on Matter of Liu: Scores Stripper Wins Battle Over Former HBO Executive's 401(k), IRA and Life Insurance Benefits Steve Leimberg's Estate Planning Newsletter Issue:2666    20-Sep-18

Mark Merric, Zhian Lu, Du Li, Wang Jia Di: How Might a Non-Resident Alien, Chinese Business Reduce U.S. Income Tax When Selling Goods to U.S. Clients Steve Leimberg's International Tax Planning Newsletter Issue:27    18-Sep-18

7520 and Other Key Rates - October 2018 Steve Leimberg's Estate Planning Newsletter Issue:2665    18-Sep-18

Steve Leimberg, Michael Geeraerts & Jim Magner - A Rush to the Marriage Exit Door Steve Leimberg's Estate Planning Newsletter Issue:2664    17-Sep-18

Finance 9.15.2018 Bob LeClair's Finance and Markets Newsletter Issue:973    16-Sep-18

Lee Slavutin, Richard Harris and Martin M. Shenkman: Intergenerational Split Dollar - Cahill Case Settled - Taxpayer Concedes on Split Dollar Valuation Issue Steve Leimberg's Estate Planning Newsletter Issue:2663    13-Sep-18

Actual Text

PLR 201837006 (24 May 2018) IRS Addresses Estate, Gift, and GST Tax Consequences of Trust Reformation

Ruben De Los Santos et ux. v. Commissioner, No. 5458-16, T.C. Memo. 2018-155 (18 September 2018) IRS Found $12.5 Million Life Insurance Policy Was Split-Dollar Policy; Subject to Current Taxation

Richard Bryan Jackson, et ux. v. Commissioner, No. 10703-16S., T.C. Summ. Op. 2018-43 Discharge of Debt Is Taxable Income

Chevy Frankel v. Commissioner, No. 7208-16S., T.C. Summ. Op. 2018-45 Court Denies Mortgage Interest Deduction for Second Home

H.R. 6790 Monetary Metals Tax Neutrality Act of 2018

Annette Faye Neitzer et al. v. Commissioner, No. 5366-16, T.C. Memo. 2018-156 Taxpayer Granted Innocent Spouse Relief

Instant Audio and Podcasts

60 Second Planner

PLR201834008 -- a Trust, a Divorce, and S Corp Stock

PLR 201834008 - S Corporation Stock and Divorce

Harbor Lofts Associates -- Tax Court Denies Conservation Easement Deduction


Bob Keebler on Roth IRA Basics

Keebler on Roth IRA Conversions After the Tax Cuts and Jobs Act

Bob Keebler on Tax Planning Under the Section 199A Regulations

Bob Keebler -- Overview of the Section 199A Proposed Regulations

Bob Keebler on Section 199A: An Executive Summary

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


2019 Estate Tax Exemption Will be $11.4 Million

Ways and Means Committee Passes Tax Reform 2.0 package

Ninth Circuit: California Donor Disclosure Requirement is Valid

Viewpoints on Treasury's New SALT Regulations

Wyoming Supreme Court: No Contest Clauses Are Valid Even if Probable Cause Exists

California Amends Advance Directives Regarding Organ Donation

Retirement Plan Changes in House’s Tax 2.0 Plan

Harbor Lofts Associates: Perpetuity and the Conservation Easement Deduction

Divorce, 529 Plans and College Financial Aid Eligibiity

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

Revisiting Revocation upon Divorce?
Naomi Cahn - Iowa Law Review

Tax Reform and Interstate Migration
Chris Edwards - Tax & Budget Bulletin (Cato Institute)

The Power of Trust Decanting: The Authority for the Power, Its Scope, and the Fiduciary Duty and Tax Implications of Its Use
Michael J. Skeary - Probate & Property

The Use and Abuse of Governing-Law Clauses in Trusts: What Should the New Restatement Say?
Thomas P. Gallanis - Iowa Law Review

Running Past Landmines – The Estate Attorney’s Dilemma: Ethically Counseling the Client With Alzheimer’s Disease
Joseph Karl Grant - SSRN

Web Links

Modernizing Social Security: Caregiver Credits
This Issue Brief from the Center for Retirement Research at Boston College is the second in a series on modernizing Social Security to account for changing social, economic, and demographic circumstances. August, 2018. PDF, 10 pp.

MY LIFE, MY CHOICE -- Joint Select Committee on End of Life Choices
This report of a Western Australia legislative committee examines Australian law, but also looks at international experience with assisted dying. August, 2018, 608 pp., PDF.

MassMutual Women’s Retirement Risk Study
To better understand the investment preferences and philosophies of women approaching retirement as well as women retirees, MassMutual commissioned a survey of pre-retirees within 15 years of retirement and of retirees no more than 15 years into retirement. July, 2018.

Proposed Regulations Under Code Section 199A
Text of the proposed regulations, from the KMPG website.

Recent Cases of Interest to Fiduciaries (July, 2018) -- McGuire Woods
Summaries of 14 significant court decisions. PDF, 22 pp.

Copyright © 2018 Leimberg Information Services Inc.