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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 HEREto learn about our distinguished authors, editors and contributors.

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Recent LISI
Recent Entries:
Newsletters   Actual Text   Law Threads   Journals   Web Links   Web Links   BlogWatch

Newsletters

Kiva Dunes - Value of Conservation Easement Determined Steve Leimberg's Charitable Planning Newsletter Issue:145    01-Jul-09

Asset Protection Planning Considerations in Notice 2008-30 Steve Leimberg's Asset Protection Planning Newsletter Issue:142    30-Jun-09

Cochran v. KeyBank – TOLI Case Law Guidance (Part 1 of 2) Steve Leimberg's Estate Planning Newsletter Issue:1486    29-Jun-09

Finance 6.27.2009 Bob LeClair's Finance and Markets Newsletter Issue:502    28-Jun-09

Atkinson v. Wal-Mart - Surviving Spouse's Claims Denied Steve Leimberg's Estate Planning Newsletter Issue:1485    25-Jun-09

Marketing During a Downturn - Are Newsletters the Answer? Steve Leimberg's Estate Planning Newsletter Issue:1484    24-Jun-09

Actual Text

Henry E. and Nancy Horton Bartels Trust for the Benefit of Cornell University et al. v. United States, No. 1:03-cv-02526 Court of Federal Claims Finds Trust Subject to UBIT
updated:02-Jul-09

INFO 2009-0120 (19 March 2009) IRS Guidance on Transfer of Savings Bonds to Revocable Trust
updated:02-Jul-09

INFO 2009-0127 (2 April 2009) IRS Information Letter Provides Guidance on Life Insurance Policy Exchange
updated:02-Jul-09

PLR 200924019 (5 March 2009) S Corp Has Only One Class of Stock
updated:01-Jul-09

Rev. Proc. 2009-33, 2009-29 IRB 1 (30 June 2009) IRS Guidance on Additional First-Yea Depreciation Deduction
updated:01-Jul-09

H.R. 2637 Proposed Legislation Would Raise Starting Age for Minimum Required Distributionsd
updated:01-Jul-09

Podcasts

Gadgets and Gizmos - Ed Zollars
updated:01-Jun-09

The Education of the Taxpayer from a Business Perspective - Ed Zollars
updated:18-May-09

The Limits on Taking a Return Position - Ed Zollars
updated:09-May-09

Net Operating Loss Guidance: Let's Try This One Again - Ed Zollars
updated:03-May-09

What's Up Doc? Employee or Not? - Ed Zollars
updated:25-Apr-09

A Matter of Time (And Innocent Spouses) - Ed Zollars
updated:20-Apr-09

A Defining Moment-Brokerage Trade or Business - Ed Zollars
updated:07-Mar-09

The Case of the Missing Cattle-Overvaluation Penalty - Ed Zollars
updated:28-Feb-09

BlogWatch

Failure to Hire Tax Counsel Rendered Defense Ineffective
02-Jul-09

Recent Legislation Reshuffles List of Highest State Income Tax Rates
02-Jul-09

Passive Losses for LLC and LLP Interests Not Automatic , Says Tax Court
01-Jul-09

Which Poses Greater Risk: Inflation or Deflation?
01-Jul-09

Cautiion: Higher Taxes Ahead
30-Jun-09

Charitable Endowments: How Much is Enough?
30-Jun-09

FBAR Filing Deadline Extended for Some Taxpayers
29-Jun-09

Voluntary Disclosure Program for Undisclosed Foreign Accounts
27-Jun-09

Debts, Taxes and Promises Will Complicate Pop Star's Estate
26-Jun-09

Journals

On Estate Tax Repeal and Charitable Bequests
David Joulfaian - Tax Notes

Built-In Gain Discounts for Transfer Tax Valuation: A Resolution for the BIG Debate
Scott Andrew Bowman - Akron Tax Journal

Copyright's Hidden Assumption: A Critical Analysis of the Foundations of Descendible Copyright
Deven R. Desai - SSRN

Suggestions for the DOL, the Treasury, ERISA Plan Sponsors, Plan Administrators, and Representatives of Plan Participants or Potential Beneficiaries After Kennedy v. Plan Administrator of DuPont Savings and Investment Plan
Albert Feuer - SSRN

Avoiding the Estate Planning 'Blue Screen of Death' - Common Non-Tax Errors and How to Prevent Them"
Gerry W. Beyer - Estate Planning & Community Property Law Journal,

Law Threads
(Online Discussions)

In Slow Economy, Clients Slow to Pay Fees -- 6/17/2009

Using a Trust to Protect a Child's Inherited IRA -- 6/3/2009

Inheriting a "Secret" Foreign Account -- 4/23/2009

Planning for Depreciated Securities Owned at Death -- 4/7/2009

Do Estate Tax Changes Affect Death Rates? -- 3/26/2009

Web Links

Fees: How to Charge, Collect and Defend Them
Subtitle: Understanding the Legal and Emotional Aspects to Billing and Collecting Fees for Legal Services. Paper presented at the 34th Annual Notre Dame Tax and Estate Planning Institute (Fall, 2008). By Louis S. Harrison

State Estate Taxes -- CCH Financial Toolkit
Summaries of the estate tax and inheritance tax laws of each of the 50 states, D.C. and Puerto Rico.

The Doughnut Hole Calculator -- AARP
WANT TO AVOID THE MEDICARE DRUG COVERAGE "DOUGHNUT HOLE"? If you have Medicare Part D, you may be at risk of falling into the coverage gap, or "doughnut hole." Follow this four-step tool and save money!

Smartphone Buyers Guide -- Gizmodo.com
In the market for one of the new smartphone offerings? This guide will help you sort out the options.

Power of Attorney Abuse: What States Can Do About It
A Comparison of Current State Laws with the New Uniform Power of Attorney Act. Report by AARP Public Policy Institute. By Lori A Stiegel, JD and Ellen Van Cleave Klem, JD, American Bar Association Commission on Law and Aging. Dated November, 2008. This PPI research report explores the problem of power of attorney abuse and how state legislatures can protect vulnerable adults. Powers of attorney are legal documents used by individuals to empower someone else to act on their behalf. As the population ages, the power of attorney will be used increasingly to appoint trusted family members or others to handle financial decision-making. But it also can be a ‘license to steal,’ because it grants broad powers with little oversight. The report shows that a large majority of states lack protections against abuse. The Uniform Power of Attorney Act, a model law, lays the groundwork for keeping seniors safe from abuse, while allowing them to plan for the future. (88 pages)