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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 12.9.2017 Bob LeClair's Finance and Markets Newsletter Issue:937    10-Dec-17

Ann Bjerke & Doug Woodham: Negotiating Charitable Gifts Steve Leimberg's Charitable Planning Newsletter Issue:272    07-Dec-17

Jonathan E. Gopman & Paul J. D'Alessandro. Jr. - Leaving America, It's Not As Unpatriotic As You Think! Steve Leimberg's International Tax Planning Newsletter Issue:21    06-Dec-17

Chris Hoyt: 2017, The Last Year That I'll Get Tax Savings from My Charitable Gifts Steve Leimberg's Charitable Planning Newsletter Issue:271    05-Dec-17

Sharon L. Klein and Michael Stutman on Sharabani v. Sharabani: The Intersection of Trust & Estates, Matrimonial and Religious Law - Give a Get, or Get it Handed to You! Steve Leimberg's Estate Planning Newsletter Issue:2607    04-Dec-17

Finance 12.2.2017 Bob LeClair's Finance and Markets Newsletter Issue:936    03-Dec-17

Actual Text

Average Tax Cut Per Person in Senate-Passed Tax Cuts and Jobs Act

Notice 2017-75, 2017-52 IRB 1 (8 December 2017) IRS Guidance Under Section 409A for Pre-2009 Section 457A Deferrals

PLR 201749003 (29 August 2017) IRS Allows Extension for Estate to Make Basis Allocation Election

Notice 2017-73, 2017-51 IRB 1 (4 December 2017) IRS Requests Guidance on Donor-Advised Funds

JCX-64-17 Joint Committee on Taxation Provides Comparison of the House and Senate Passed Versions of the Tax Cuts and Jobs Act

CBO Report Provides Monthly Budget Review for November 2017--Estimates $198 Billion Deficit

Instant Audio and Podcasts

60 Second Planner

Notice 2017-73 -- Donor Advised Funds and Charitable Pledges

CCA 201747005 -- No Income Tax Deduction for Charitable Distribution After Trust Modification

CCA 201745012 -- Deathbed Purchase of Remainder Interest Fails


Keebler and Gordon on Planning for Stock Basis under the Proposed FIFO Rule

Bob Keebler Compares the House and Senate Tax Bills

Larry Brody on the Senate Tax Bill and Life Insurance Contract Basis

Bob Keebler on the House Tax Bill

Keebler and Adkisson on Avrahami v. Commissioner

Bob Keebler and Gerard Schreiber -- Hurricane Harvey and Casualty Losses

Bob Keebler -- The Trump Tax Plan

Bob Keebler on Roth Conversions by Asset Class


Donor-Advised Funds and Year-End Giving in the Face of Tax Legislation

South Dakota Supreme Court: Trust Contest Was Time-Barred Under UTC Limitations Provision

Ohio Court: Gift to Spouse Was Effective, Despite Conditional Intent

IRS Notice Issues Interim Guidance on Donor Advised Funds

10 Handy Ways to Use Social Security Online

Advanced Strategies to Maximize Retirement Plan Deferral

New York Court Interprets Digital Assets Act

Repeal of Roth Recharacterization May Require Year-End Action

New Federal Nursing Home Regulations Now Effective

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

Current Developments in S Corporations
Laura M. MacDonough, Sarah P. McGregor, Samuel P. Starr, and Robert W. Jamison Jr. - The Tax Adviser

Reporting Foreign Trust and Estate Distributions to U.S. Beneficiaries: Part 3
Lawrence H. McNamara Jr. - The Tax Adviser

Phantom stock: Termination of Right to Buy or Sell, Treatment of Asset and Basis
Mark G. Cook - The Tax Adviser

Trust Proliferation: A View from the Field
Adam S. Hofri-Winogradow - SSRN

A Deemed Disclaimer
Sanford J. Schlesinger and Andrew S. Auchincloss - Probate & Property

Web Links

Estate Tax Returns and Liability Under Current Law and the House and Senate Tax Bills -- Tax Policy
This table shows the number of estate tax returns and the amount of estate tax liability under both current law and the House and Senate versions of the Tax Cuts and Jobs Act between 2018 and 2027.

Senate Tax Bill Substitute
Tax bill substitute considered by the United States Senate late on December 1, 2017. It is not clear whether this is the version approved by the Senate in the early hours of December 2.

Recent Cases of Interest to Fiduciaries -- McGuire Woods
Summaries of cases from around the country decided in 2016 and 2017.

Retirement Prospects for the Millennials: What is the Early Prognosis? -- BC Center for Retirement R
This paper assesses retirement prospects for future generations, with a special focus on the late Generation-X and Millennial generations. Because retirement outcomes depend on how much people earned and saved when they were younger, the analysis compares trends in employment, earnings, pension coverage, and wealth during working ages across cohorts, using data from the Current Population Survey and the Survey of Consumer Finances. The analysis also projects age-70 incomes for future generations using DYNASIM4, the Urban Institute’s dynamic microsimulation model.

ACTEC Fall Meeting CLE Musings - Bessemer Trust
This summary reflects the individual observations of Steve Akers from the seminars at the 2017 Fall Meeting.

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