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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   Law Threads   Journals   Web Links   Web Links   BlogWatch

Newsletters

Marc Soss on Kritchman v. Wolk: Can I Amend My Revocable Trust with a Non-Testamentary Directive? Steve Leimberg's Estate Planning Newsletter Issue:2252    23-Oct-14

Charlie Nash: Avoiding the Inherent Problem in Friscia Steve Leimberg's Asset Protection Planning Newsletter Issue:265    22-Oct-14

Brad Dewan on Wade v. Commissioner: Tax Court Finds Business Owner Materially Participated after Turning over Management Responsibilities to Son Steve Leimberg's Business Entities Newsletter Issue:147    20-Oct-14

Finance 10.18.2014 Bob LeClair's Finance and Markets Newsletter Issue:779    19-Oct-14

Chuck Rubin on TAM 201438034: Mission Creep Costs a Section 501(c)(3) Organization Its Exemption Steve Leimberg's Charitable Planning Newsletter Issue:220    16-Oct-14

AFRs for November - Steve Leimberg's Estate Planning Newsletter Issue:2251    16-Oct-14

Actual Text

Kritchman v. Wolk, Nos. 3D12-2977, 3D12-2457, Florida Court of Appeals, Third District (1 October 2014) Court Addresses Amending Revocable Trust with a Non-Testamentary Directive
updated:24-Oct-14

Friscia v. Friscia, No. 2D13-412 When a Life Estate Interest in Florida Homestead Real Property Is Not Really a Life Estate Interest
updated:24-Oct-14

IR-2014-99 (23 October 2014) IRS Announces Pension Plan Limitations for 2015
updated:24-Oct-14

PLR 201442015 (15 July 2014) Executor Denied Extension to Make a Carryover Basis Election
updated:23-Oct-14

PLR 201442042 (18 June 2014) IRS Addresses Tax Implications of Correction of Scrivener's Errors
updated:23-Oct-14

ILM 201442053 (17 June 2014) Recapitilzation of LLC Is Gift from Donor to Sons
updated:22-Oct-14

Instant Audio and Podcasts

60 Second Planner

IR 2014-99 Updates Pension Plan Limitations for 2015
updated:24-Oct-14

PLRs Confirm Gift Tax Consequences of ING Trusts
updated:03-Oct-14

IRS Notice 2014-54 Allows Favorable Allocation of Pre-Tax Distributions
updated:24-Sep-14

Podcasts

Keebler and Blattmachr on Elkins
updated:07-Oct-14

Keebler and Batson on Charitable Remainder Trusts
updated:18-Aug-14

Asset Protection and Income Tax Planning for IRAs after Clark
updated:01-Aug-14

Bob Keebler and Michael Goller on IRS Circular 230
updated:20-Jun-14

Keebler, Blattmachr and Gans on Estate of Trombetta
updated:14-May-14

Keebler, Oshins and Lipkind on the Newest NING Trust PLR
updated:07-Mar-14

Bob Keebler on Advanced Bracket Management -- Part 2
updated:21-Feb-14

Bob Keebler on Advanced Bracket Management -- Part 1
updated:21-Feb-14

BlogWatch

Death of Joint Tenant Extinguishes Federal Tax Lien
24-Oct-14

Treasury Guidance Encourages Annuities In 401(k) Plans
24-Oct-14

Year-End Income Tax Planning for Mutual Fund Owners
22-Oct-14

Software Enables Tracking and Administration of Insurance Policies
20-Oct-14

Proposed Legislation Would Simplify Tax on Private Foundations Investments
18-Oct-14

Recognizing Early Signs of Alzheimers Dementia
18-Oct-14

Paying Death Tax with Art in the UK
18-Oct-14

Will Congress Extend IRA Charitable Rollover?
16-Oct-14

Missouri Court: Gifts Exceeded Authority of Agent Under Power of Attorney
15-Oct-14

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

A Simplified Verifiable Gift Tax
Wendy C. Gerzog - SSRN

Usefully Modifying a QTIP Trust May Be Very Possible
Howard A. Zaritsky - Estate Planning

Income Tax Planning for Clients With Short Life Expectancies
John J. Scroggin - Estate Planning

Tax-Advantaged Year-End Charitable Planning Strategies
Laura J. Malone - Estate Planning

Repairing Broken Trusts and Other Fallen Estate Plans
Richard E. Barnes - Estate Planning

Law Threads
(Online Discussions)

Clark Decision Complicates Planning for IRA Owners -- 6/12/2014

Quick Take: Recent Cases Allow Probate of Electronic Wills -- 2/14/2014

Special Report: Summaries from the 2014 Heckerling Institute -- 1/10/2014

Does Portability Create a Property Interest? -- 12/09/2013

Language for Granting Control of Digital Assets -- 08/18/2013

Web Links

Longevity Insurance in DC Plans: Paving the Way for QLACs -- Aon
A Roadmap to the 2014 Regulations on Qualifying Longevity Annuity Contracts and Plan Sponsor Considerations. October 2014.

Medicare & You 2015
The official government guide to Medicare services, published by the Centers for Medicare and Medicaid Services. Updated for 2015.

Fast Facts & Figures About Social Security 2014
This publication answers the most frequently asked questions about the programs administered by the Social Security Administration (SSA).

Managing Someone Else's Money: Help for Agents Under a Power of Attorney
This publication from the Consumer Financial Protection Bureau is directed to the nonprofessional who is acting for another under a durable power of attorney.

Nursing Home Report Cards --Families for Better Care
Families for Better Care published its second annual state-by-state nursing home report card and found that Texas is America's worst nursing home state (again) while Rhode Island grabbed the top spot.