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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


Bob Keebler's 199A Flow Chart Helps Advisors Better Understand the Qualified Business Income Deduction Steve Leimberg's Income Tax Planning Newsletter Issue:145    21-Jun-18

Howard Zaritsky: Estate of Cahill Waives a Yellow Caution Flag on Intergenerational Split-Dollar Life Insurance Steve Leimberg's Estate Planning Newsletter Issue:2645    20-Jun-18

7520 and Other Key Rates - July 2018 Steve Leimberg's Estate Planning Newsletter Issue:2644    19-Jun-18

Mary E. Vandenack and the SEC's Proposed Rule Requiring a Customer Relationship Summary Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:696    18-Jun-18

Finance 6.16.2018 Bob LeClair's Finance and Markets Newsletter Issue:961    17-Jun-18

Jonathan E. Gopman & Paul J. D'Alessandro, Jr. - US Income Tax Residency and Counting Days: Welcome to the US, Whether You Like It or Not Steve Leimberg's International Tax Planning Newsletter Issue:25    14-Jun-18

Actual Text

Millstein v. Millstein, 2018-Ohio-2295 (6/14/2018)Settlor May Not Recoup Tax Paid on Grantor Trust Income

Wisconsin Central Ltd. et al. v. United States, No. 17-530 U.S. Supreme Court Finds Stock Options Are Not Taxable Compensation

S. ____ Student Empowerment Act

Estate of Clara M. Morrisette, et al. v. Commissioner, No. 4415-14 Tax Court Denies Estate's Motion for Summary Judgment on Issue of Application of Section 2703 to Valuation of Split-Dollar

Edgar Perry et ux. v. Commissioner, No. 5932-17. T.C. Memo. 2018-90 Retirement Plan Distribution Used to Pay Loan Is Taxable Income

S. 3086 Properly Reducing Overexemptions for (PRO) Sports Act

Instant Audio and Podcasts

60 Second Planner

Millstein -- Settlor May Not Recoup Tax Paid on Grantor Trust Income

Olson -- District Court Rejects Settlement in Asset Protection Trust Case

Estate of Cahill: Intergenerational Split Dollar Valuation


Keebler on Income Tax Planning for IRAs and Qualified Plans

Keebler on Drawdown and Portfolio Strategies After Tax Reform

Keebler on Avoiding Low Basis Traps

Keebler on Five of the Best Estate Planning Ideas of 2018

Estate Planning After Tax Reform

Tax Planning for Real Estate Under TCJA

Keebler, Blattmachr and Shenkman: Asset Protection Planning Under the New Tax Law

Keebler, Blattmachr and Shenkman: Individual Income Tax Planning After Tax Reform


Tax Court: SSDI Benefits Are Taxable Income

The Fiduciary Rule is Officially Dead

Using Nongrantor Trusts and LLCs to Dodge the TCJA SALT Deduction Limitation

More on the Dementia-Specific Advance Directive

Constitutional Theory and the Sveen Case

Stepped-up Basis to Apply to Gains When Computing Educational Institution Tax Under TCJA

Shah: Levying on Assets Fraudulently Transferred to a Retirement Plan

U.S. Supreme Court: MN Revocation on Divorce Statute Does Not Violate Contracts Clause

Affluent Children Anticipating Inheritance to Pay for Retirement

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

Steer Clear of These Ten Common Gift Tax Return Mistakes
Raj A. Malviya and Brandon A. S. Ross - Estate Planning

Ownership Transitions: ESOPs Compared to Other Strategies
Kelly O. Finnell - Estate Planning

Best Estate Planning Techniques Under TCJA—Part 2: LAGRAT
S. Stacy Eastland - Estate Planning

Disclaimed If You Do, Released If You Don't!
Molly R. Soiffer - Estate Planning

Advice for Estate Planners Dealing With Client Divorces
Elizabeth A. Garlovsky and Carrie A. Harrington - Estate Planning

Web Links

How Does Divorce Affect Retirement Security?
Study by the Center for Retirement Research at Boston College.

2018 Medicare Trustees Report
According to this report, the Medicare trust fund will be depleted in 2026.

Charitable Gift Annuity Rates -- 2018
Updated suggested maximum charitable give annuity (CGA) rates effective July 1, 2018, replacing the rate schedule announced November 7, 2011, effective January 1, 2012.

Social Security 2018 Trustees Report
The 2018 OASDI Trustees Report, officially called "The 2018 Annual Report of the Board of Trustees of the Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds," presents the current and projected financial status of the trust funds.

FY 2017 PBGC Projections Report
Annual report of the status of the Pension Benefit Guaranty Corporation’s insurance programs. This year’s projections for PBGC's Multiemployer Program show a very high likelihood of insolvency during FY 2025 and near certainty of insolvency by the end of FY 2026. PDF, 53 pp.

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