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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

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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


Finance 6.15.2019 Bob LeClair's Finance and Markets Newsletter Issue:1009    16-Jun-19

Steve Leimberg: Review of Barry Nelson's Estate Planning and Asset Protection in Florida Steve Leimberg's Estate Planning Newsletter Issue:2730    13-Jun-19

Richard L. Fox: Newspapers Look to Philanthropy to Support Local Journalism Steve Leimberg's Charitable Planning Newsletter Issue:284    12-Jun-19

Zaritsky and Leimberg: Sun Life v. Wells Fargo - STOLI Case Steve Leimberg's Estate Planning Newsletter Issue:2729    10-Jun-19

Finance 6.8.2019 Bob LeClair's Finance and Markets Newsletter Issue:1008    09-Jun-19

Colvin, Gutting & Slenn: Key Issues for Micro-Captives During an IRS Audit Steve Leimberg's Asset Protection Planning Newsletter Issue:386    06-Jun-19

Actual Text

T.D. 8967 IRS Final Regs. on Health Reimbursement Arrangements

T.D. 9868 (13 June 2019)IRS Issues Final Regs. on Electing Small Business Trusts with Nonresident Aliens as Potential Current Beneficiaries

T.D. 9863 (13 June 2019)IRS Issues Final Regs. on Modification of Discounting Rules for Insurance Companies

Notice 2019-40, 2019-27 IRB 1 (13 June 2019) IRS Updates Weighted Average Interest Rates, Yield Curves, and Segment Rates for June 2019

United States v. Edward S. Flume, No. 5:16-cv-00073 (11 June 2019) Willful Failure to File FBARs Triggers $400,000 Penalty

T.D. 9864 (11 June 2019) IRS Issues Final Regs. on Contributions in Exchange for State or Local Tax Credits

Instant Audio and Podcasts

60 Second Planner

Blau v. Commissioner -- DC Circuit Affirms Tax Court's RERI Holdings Decision

PLR 201920001 -- Trust Reformed to Correct Scrivener's Error

Harrell -- Expenses Not Deductible Against Annuity Income


Bob Keebler on the SECURE Act

California: Planning in Anticipation of Estate Tax Legislation

Bob Keebler and Mitchell Gans: Kaestner and Protective Refund Claims

Bob Keebler on Notice 2019-07

Keebler: An Overview of Section 199A Final Regulations

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


Tax Extenders Getting Some Attention, But It May Not Be Enough for Renewal

Congress Passes IRS Reform Bill

IRS Change in Application Requirements for Obtaining Employer Identification Number Could Affect Many International Investors In U.S. Real Estate

Fifth Circuit: QDRO Issued After Plan Participant's Death is Effective

Maine Enacts Medical Aid in Dying Law

Survey: Most Millionaires Support a Tax on Wealth Above $50 Million

The Hidden Money Grab In The SECURE Act

IRS Finalizes Regs on SALT Limitation Workaround; Proposes New Safe Harbor Regs for Charitable Deduction

Disaster Assistance for Individuals With Disabilities and Elders

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

Domestic Asset Protection Trusts: A Debtor's Friend and Creditor's Foe
Nora Hood - Brooklyn Journal of Corporate, Financial & Commercial Law

The Light at the End of the Tunnel: Why the Timng is Right for Connecticut to Consider Tortious Interference with Inheritance as a Valid Cause of Action
Gina M. Geary - Quinnipiac Probate Law Journal

Inflation and Retirement Annuities
Zvi Bodie - SSRN

For Love and Affection: Elder Care and the Law's Denial of Intra-Family Contracts
Nina A. Kohn - Harvard Civil Rights- Civil Liberties Law Review

Why Employers Should Think Twice About Adding Annuity Payments to Their §401(K) Plan
Dan Morgan - Tax Management Compensations Planning Journal

Web Links

Fiscal Year Return Projections for the United States: 2019–2026 - IRS
The Spring 2019 edition of IRS Publication 6292, Fiscal Year Return Projections for the United States, provides U.S.-level projections of the number of tax returns expected to be filed in Fiscal Year (FY) 2019 through FY 2026 by: (1) major return categories; and (2) business operating divisions.

How America Saves 2019 -- Vanguard
Based on prior-year’s data from participants across Vanguard's defined contribution recordkeeping business, How America Saves has become a bellwether not just for plan sponsors, but for financial services at large. The latest findings on participant savings and investing behavior are presented here in the 2019 report, which is the 18th edition.

Summary Analysis of Florida Electronic Will Legislation
From the Florida Legislature website, a summary of key provisions of SB 409, authorizing remote notarization and electronic wills. PDF, 13 pp.

Elder Justice Resources Hub -- ACL
This website highlights some of the HHS Administration for Community Living’s efforts to build public and professional understanding about elder abuse and strengthen the social supports needed to prevent it. Strong, stable communities with structures to support people of all ages and abilities not only ensure justice and dignity for older people and adults with disabilities, but also secure the wellbeing and quality of life for us all.

‘Lost Decade’ Casts a Post-Recession Shadow on State Finances
Report from the Pew Charitable Trusts. "Nearly 10 years after the end of the Great Recession, state governments have put the worst behind them. But the deepest downturn since World War II also has lived up to early predictions that states would face a “Lost Decade” because of missed economic and revenue growth." June 4, 2019.

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