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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   Law Threads   Journals   Web Links   Web Links   BlogWatch

Newsletters

AFRs for May 2015 Announced Steve Leimberg's Estate Planning Newsletter Issue:2303    17-Apr-15

Jay Adkisson on Dahl v. Dahl Steve Leimberg's Asset Protection Planning Newsletter Issue:291    16-Apr-15

Lee Slavutin & Practical Guidance for ILIT Trustees and Their Advisors Steve Leimberg's Estate Planning Newsletter Issue:2302    15-Apr-15

Natalie Choate on the El Case: The 10 Percent Penalty on Pre-Age 59½ Distributions Is Not a Penalty! It's an Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:643    14-Apr-15

FLASH: Jonathan E. Gopman, Jeffrey M. Gad, Ryan J. Beadle, Michael A. Sneeringer, Joseph M. Landolfi, Jr., Evan R. Kaufman and Cynthia Carlson on Mikel v. Commissioner: Another Crummey Result for the IRS Steve Leimberg's Estate Planning Newsletter Issue:2301    14-Apr-15

Kristen E. Simmons: Trusts under Nevada Law Steve Leimberg's Asset Protection Planning Newsletter Issue:290    13-Apr-15

Actual Text

Dahl v. Dahl, ___ P.3d ____, 2015 UT 23, 2015 WL 404521 (30 January 2015) Utah Supreme Court Holds Utah Law Controlling In Case Involving Nevada Asset Protection Domestic Trust
updated:17-Apr-15

Clarence William Speer et ux. v. Commissioner, 144 T.C. No. 14, No. 581-12 Leave Payments Aren't Excludable from Income
updated:17-Apr-15

JCX-74-15 (16 April 2015) Joint Committee on Taxation Estimates Cost of H.R. 1105, THE "DEATH TAX REPEAL ACT OF 2015," As Passed by House of Representatives
updated:17-Apr-15

S. ____ Health Coverage Tax Credit Extension Act of 2015
updated:17-Apr-15

Paradee v. Paradee et al., No. CA No. 4988-VCL (Chancery Court October 5, 2010) Breach of Trust Causes Estate Planning Problems
updated:16-Apr-15

French v. Wachovia Bank, N.A., CA-7, Nos. 11-2781 and 11-3437 (17 July 2013) Court Addresses Trustees' Conflict of Interest
updated:16-Apr-15

Instant Audio and Podcasts

60 Second Planner

Tax Court Upholds Annual Exclusion in Mikel
updated:09-Apr-15

Strong Public Policies Support South Dakota DAPT Law
updated:01-Apr-15

Tax Court Denies Charitable Set-Aside Deduction in Belmont
updated:04-Mar-15

Podcasts

Keebler and Blattmachr on Tax Law Change Through Executive Action
updated:18-Mar-15

Asset Protection Planning with Self-Settled Trusts
updated:27-Feb-15

Keebler and Blattmachr on Elkins
updated:07-Oct-14

Keebler and Batson on Charitable Remainder Trusts
updated:18-Aug-14

Asset Protection and Income Tax Planning for IRAs after Clark
updated:01-Aug-14

Bob Keebler and Michael Goller on IRS Circular 230
updated:20-Jun-14

Keebler, Blattmachr and Gans on Estate of Trombetta
updated:14-May-14

Keebler, Oshins and Lipkind on the Newest NING Trust PLR
updated:07-Mar-14

BlogWatch

DOL Proposes New Fiduciary Rule for Retirement Advisors
18-Apr-15

IRS Claims Wyly Estate Owes Billions in Income Tax
17-Apr-15

House Passes Estate Tax Repeal
16-Apr-15

California Court: Drafting Attorney Owes Duty to Beneficiaries
14-Apr-15

Video Commemorates Denial of Deduction for Snickers Bar
14-Apr-15

Google Tool Eases Access to Legal Journals and Caselaw
13-Apr-15

Estate Tax Repeal Legislation Moves Forward
13-Apr-15

1023-EZ Exemption Process Under Fire
08-Apr-15

Nevada Supreme Court: Law Firm Not Liable for Client's Fraudulent Transfer
06-Apr-15

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

Tasty Freeze: Preferred Partnership Tax-Saving Recipe
Michael N. Gooen and Tracy A. Snow - Estate Planning

Administration Proposes Major Changes In Taxation of Estates, Gifts, and Trusts
Howard M. Zaritsky - Estate Planning

Help Clients Prepare Their Families for a Successful Future
Tom Rogerson - Estate Planning

Determining Domicile for Domestic or International Clients
Scott A. Bowman, Nathan R. Brown and Brandon A. S. Ross - Estate Planning

Unwrap Some “Gift Loan” Complexities of Section 7872
Michael S. Strauss - Estate Planning

Law Threads
(Online Discussions)

Special Report: Summaries from the 2015 Heckerling Institute -- 1/05/2015

Clark Decision Complicates Planning for IRA Owners -- 6/12/2014

Quick Take: Recent Cases Allow Probate of Electronic Wills -- 2/14/2014

Special Report: Summaries from the 2014 Heckerling Institute -- 1/10/2014

Does Portability Create a Property Interest? -- 12/09/2013

Web Links

2015 Qualified Plan Administration Calendar
This publication from Mass Mutual contains some key dates plan fiduciaries should be aware of related to plan filings, notices, distributions, testing and reporting requirements.

401K Calculator - Smart Asset
This calculator estimates how much money you will have at retirement, based on inputs and assumptions.

2015 Alzheimer’s Disease Facts and Figures -- Alzheimers Association
2015 Alzheimer’s Disease Facts and Figures is a statistical resource for U.S. data related to Alzheimer’s disease, the most common cause of dementia, as well as other dementias. A Special Report addresses issues surrounding the disclosure of an Alzheimer’s diagnosis to individuals with the disease.

Overview of the Federal Tax System -- Joint Committee on Taxation
This report, released by the Joint Committee on Taxation on March 30, 2015, analyzes the sources of revenue raised by federal taxes.

AICPA letter to Treasury Regarding Portability Filings - March 19, 2015
In this letter, the AICPA requests that the IRS and Treasury: 1) Expand Rev. Proc. 2014-18 to provide a permanent extension until 15 months after the date of death to file for portability; 2) Provide a short form 706-EZ to make the portability election; and 3) Allow the surviving spouse to file for portability, even if the surviving spouse is not the executor of the estate of the deceased spouse.

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