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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


Jim Weller: Qualified Opportunity Funds and the Aftermath of Two Sets of Proposed Regulations Steve Leimberg's Business Entities Newsletter Issue:170    21-May-19

Mike Jones on Private Letter Ruling 201845014: Enhancing Charitable Remainder Unitrusts Steve Leimberg's Charitable Planning Newsletter Issue:282    20-May-19

Finance 5.18.2019 Bob LeClair's Finance and Markets Newsletter Issue:1005    19-May-19

7520 and Other Key Rates - June 2019 Steve Leimberg's Estate Planning Newsletter Issue:2726    17-May-19

Martin Shenkman, Sandra Glazier & Howard Zaritsky on Raia v. Lowenstein Sandler LLP - Thoughts on a Recent Malpractice Case Steve Leimberg's Estate Planning Newsletter Issue:2725    16-May-19

7520 and Other Key Rates - June 2019 Steve Leimberg's Estate Planning Newsletter Issue:2724    16-May-19

Actual Text

Constance H. Briley v. Commissioner, No. 7782-17, T.C. Memo. 2019-55 (22 May 2019) Court Denies Request for Innocent Spouse Relief

S. ____ Inclusive Prosperity Act of 2019

Alberhasky v. Alberhasky, No. 18-0927 (15 May 2019) Iowa Court Finds Fiduciary Duties Apply to 529 Plan in Trust

Mary Bui v. Commissioner, No. 20453-16, T.C. Memo. 2019-54 (21 May 2019) Discharge of Debt for Qualified Residence Mortgage Indebtedness Not Subject to Tax

Lisa Milkovich et vir v. United States, No. 2:18-cv-01658 (17 May 2019) Discharge of Debt in Bankruptcy Prevents Mortgage Interest Deduction

Rev. Proc. 2019-26, 2019-24 IRB 1 (21 May 2019) IRS Depreciation Limits for Automobiles

Instant Audio and Podcasts

60 Second Planner

Alberhasky -- Fiduciary Duties Apply to 529 Plan in Trust

Proposed Regs on ESBTs with Nonresident Aliens as Potential Current Beneficiaries

Section 199A and UBTI


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

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


Students Face Unexpected Tax Hike on Scholarship Money

Navigating The Social Security Earnings Test When Only One Spouse Is Retired

IRS Plans to Issue Additional Guidance on Virtual Currency

Kotlikoff: Whistle Blower Reveals Benefit Scam Perpetrated By Social Security

Selecting the Best 529 Plan

Billionaire’s Gift to Morehouse Students Could Bring a Tax Hit

TIAA Survey: Lack of Confidence in Retirement Planning

Billionaire Pledges To Pay Off Entire College Class's Student Loan Debt

IRS Challenges Allegedly Abusive Charitable Contribution Schemes

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

Searching for Fairness: Examining the Texas Advance Directives Act in Light of the Clear and Convincing Evidence Standard
Rachael Thompson - Houston Law Review

No Good Deed Goes Unpunished: How the New Hampshire Probate Court Has Strengthened the Power of the Attorney General in Charitable Trust Suits
Angelina M. Spilios - New Hampshire Law Review

Illegitimate Succession: Vestigial Discrimination in Wyoming’s Rules of Intestate Descent
Allison Strube Learned - Wyoming Law Review

Section 199A and Choice of Passthrough Entity
Karen C. Burke - The Tax Lawyer

Qualified Opportunity Zone Funds: a Tax Investment Worth Considering
Michael Hirschfeld and Philip R. Hirschfeld - Probate & Property

Web Links

Protect Your Identity: What Older Adults Should Know - BCFP
Publication from the Bureau of Consumer Financial Protection. PDF, 8 pp.

Social Security Primer -- CRS
"This report provides an overview of Social Security financing and benefits under current law. Specifically, the report covers the origins and a brief history of the program; Social Security financing and the status of the trust funds; how Social Security benefits are computed; the types of Social Security benefits available to workers and their family members; the basic eligibility requirements for each type of benefit; the scheduled increase in the Social Security retirement age; and the federal income taxation of Social Security benefits." PDF, 18 pp. Updated May 7, 2019.

2019 Investment Company Fact Book -- Investment Company Institute
A review of trends and activities in the investment company industry. 59th Edition. PDF, 335 pp. April, 2019.

2019 OASDI Trustees Report -- U.S. Social Security Administration
The Social Security Act requires that the Board, among other duties, report annually to the Congress on the actuarial status and financial operations of the OASI and DI Trust Funds. This 2019 report is the 79th such report. April 22, 2019. 270 pp., PDF.

Audio of Supreme Court Argument in Kaestner Trust Case
Audio of oral argument heard April 16, 2019. For the Petitioner North Carolina Department of Revenue: Matthew W. Sawchak, Solicitor General. For the Respondent The Kimberley Rice Kaestner 1992 Family Trust: David A. O'Neil. One hour, one minute.

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