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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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Steve Leimberg: Meisels Irrevocable Trust v. American General - Correction of Faulty Check Does Not Extend Life Policy's Grace Period Steve Leimberg's Estate Planning Newsletter Issue:2570    26-Jul-17

Jeff Baskies on Ramos v. Motamed: Gym Records Blow Up Bogus Asset Protection Plan in a Novel Florida Homestead Exemption Case - Bad Facts Case Provides a Good Reminder that Effectively Changing Domicile Is Not a Game Steve Leimberg's Asset Protection Planning Newsletter Issue:346    24-Jul-17

Finance 7.22.2017 Bob LeClair's Finance and Markets Newsletter Issue:918    23-Jul-17

Mike Jones on Revenue Procedure 2017-34: IRS Grants Extension of Time to File Estate Tax Return Claiming Deceased Spouse's Unused Exclusion Amount in Certain Circumstances Steve Leimberg's Estate Planning Newsletter Issue:2569    20-Jul-17

Cynthia Hearing on Bresler v. Wilmington Trust Company: The U.S. Court of Appeals for the Fourth Circuit Affirms District Court Judgment Upholding Breach of Contract Claims in Premium Financing Case Steve Leimberg's Estate Planning Newsletter Issue:2568    19-Jul-17

7520 and Other Key Rates - August 2017 Steve Leimberg's Estate Planning Newsletter Issue:2567    19-Jul-17

Actual Text

S. ___ Ensuring Integrity in the IRS Workforce Act of 2017

PLR 201729006 (15 March 2017) Estate Granted Extension to Make Portability Election

Allen Stein, as Trustee of the Rachel Meisels Irrevocable Trust 2006B v. American General Life Insurance Company, No. 15-3337-cv; (2d Cir, Dec. 5, 2016) Correction of Faulty Check Does Not Extend Life Policy's Grace Period

S. 1540 Growing Small Businesses Act

Alan Brookes et ux. v. Commissioner, No. 30647-14, T.C. Memo. 2017-146 Failure to Substantiate Results in Accuracy-Related Penaly

H.R. ___ Stop Corporate Inversions Act of 2017

Instant Audio and Podcasts

60 Second Planner

PA Supreme Court: UTC Trust Modification May Not Be Used to Authorize Removal of Trustee

FAA 20172801F -- Adequate Disclosure of Gifts

Frias -- Retirement Plan Loan Taxable as a Distribution


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

Keebler and Gordon on Income Tax Planning for Securities

Tax Reform Under President Trump

Planning for Portability After Rev. Proc. 2016-49

Keebler and Blattmachr on the Section 2704 Proposed Regs.

Keebler and Aucutt on the Section 2704 Proposed Regulations


Social Security Benefits for Military Veterans

Melmark v. Schutt: Elderly NJ Parents Held Not Liable to Pay Care for Disabled Adult Son in PA

Turan v. Commissioner: Taxpayer Fails to Identify Stock Shares Sold; Must Use FIFO Method

Choosing An Appropriate Discount Rate For Retirement Planning

Creating a Life Story

Lack of Profit Motive Dooms Minister's Business Expense Deductions

Tips for Planning for Digital Assets

Catch 22 Situations With Retirement Plans

PLR 201725022: Rentals Not Treated as Passive Investment Income for S Corporation Purposes

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

Understand Split-Dollar and Generational Split-Dollar Plans
Robert W. Finnegan - Estate Planning

Consider ESOPs in Legacy Planning for Business Owners
Kelly O. Finnell and Andrew T. Holmes - Estate Planning

Advising Clients When Little Time Remains for Planning
James C. Worthington, Sr. - Estate Planning

Game Plan for Using Outside Directors in Family Business
Bruce Werner - Estate Planning

How U.S. Persons Can Be Made Public by the UK Register
William J. Kambas, Ben Simpson, and Agnes MacDuff - Estate Planning

Web Links

Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720, Cal
From the IRS Statistics of Income pages, this table summarizes payments of excise taxes by exempt organizations in 2016. Excel format, 1 page.

2017 Report of the Social Security Administration Trustees
This annual report identifies potential future shortfalls in the Social Security Trust fund and includes recommendations to lawmakers.

State Inheritance and Estate Taxes: Rates, Economic Implications, and the Return of Interstate Compe
This Tax Foundation Special Report examines the various characteristics of state inheritance and estate taxes, sets out their current rates and structures, explores the history of estate and inheritance taxation in the United States, and reviews the economic literature on the effects of these taxes on economic activity, migration, and revenue.

Restoration of Rights in Adult Guardianship - Research and Recommendations
A report by the ABA Commission on Law and Aging with the Virginia Tech Center for Gerontology. 2017. PDF, 69 pp.

Employer Barriers to and Motivations for Offering Retirement Benefits -- Pew Charitable Trusts
Insights from Pew’s national survey of small businesses. June, 2017. PDF, 20 pp.

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