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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

Newsletters

Finance 9.19.2020 Bob LeClair's Finance and Markets Newsletter Issue:1069    20-Sep-20

Joan Crain & Justin T. Miller: Stepping Away from the Step-Up in Basis at Death, A Global Perspective Steve Leimberg's Estate Planning Newsletter Issue:2825    17-Sep-20

A Client Letter from Barry Nelson: Time Running Out on Year End Planning Steve Leimberg's Estate Planning Newsletter Issue:2824    16-Sep-20

7520 and Other Key Rates - October 2020 Steve Leimberg's Estate Planning Newsletter Issue:2823    16-Sep-20

Ed Morrow, Jonathan Blattmachr and Marty Shenkman on Using Decanting and BDOT Provisions to Avoid a Peppercorn of Income Potentially Triggering State Income Tax on a Trust's Entire Income Steve Leimberg's Income Tax Planning Newsletter Issue:205    15-Sep-20

Gary L. Flotron: Are ILIT Trustees Ignoring UPIA Section 2(c)(2) Steve Leimberg's Estate Planning Newsletter Issue:2822    14-Sep-20

Actual Text

S. 3995 Remote and Mobile Worker Relief Act of 2020
updated:18-Sep-20

John E. Rogers et ux. et al. v. Commissioner, No. 29356-14, No. 15112-16, No. 2564-18; T.C. Memo. 2020-91 (18 June 2020) Innocent Spouse Relief Denied to Attorney/Manager of Husband's Law Practice
updated:18-Sep-20

Peter C. Emanouil et ux. v. Commissioner, No. 5089-17, T.C. Memo. 2020-120 (17 August 2020) Carryover Charitable Deductions Allowed for Property Donated to Town
updated:18-Sep-20

United States v. Monica Toth, No. 1:15-cv-13367 (16 September 2020) Court Finds $3 Million FBAR Violations
updated:17-Sep-20

T.D. 9913 (16 September 2020) IRS Final Regs. on Defining Qualifying Relative
updated:17-Sep-20

T.D. 9912 (16 September 2020) IRS Issues Final Regs. Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction
updated:17-Sep-20

Instant Audio and Podcasts

60 Second Planner

Emanouil -- Developer's Donation of Land Yields Charitable Deduction
updated:17-Sep-20

Dickinson -- Corporation's Exit Strategy Plan Does Not Preclude Charitable Deduction
updated:16-Sep-20

Daichman v. Commissioner -- Transactions Lacked Economic Substance
updated:11-Sep-20

Podcasts

Keebler on 2020 Year-End Tax Planning
updated:13-Aug-20

Keebler and Blattmachr on the Basis of IDGT Assets at Death
updated:25-Jul-20

Video Podcast: Keebler and Shenkman on the PPP Flexibility Act
updated:05-Jun-20

Bob Keebler and Chris Hesse on IRC Section 461(l) and the CARES Act
updated:16-May-20

Bob Keebler and Mark Fichtenbaum: Tax Planning in a Volatile Market with Low Interest Rates
updated:06-May-20

Keebler on Roth Conversions in a Volatile Market
updated:25-Apr-20

Bob Keebler and Ed Slott on RMDs Under the CARES Act
updated:15-Apr-20

Bob Keebler and Jason Early on the Cavallaro Case
updated:19-Mar-20

BlogWatch

Tax Court: Nonprofit Corporation Could Not Issue Stock, Thus No S Election Was Possible
18-Sep-20

How To Prepare Now For The Approaching Crossroad In Estate Planning
18-Sep-20

Qualifying for Supplemental Security Income with Social Security
17-Sep-20

State Taxes and Migration
17-Sep-20

Digital Assets in Estate Planning: Cybersecurity Concerns and Considerations
16-Sep-20

There’s A New Tax Form - With Some Changes - For Freelancers & Gig Workers
15-Sep-20

IRS Will Pay Up To $625,000 If You Can Crack Monero, Other Privacy Coins
14-Sep-20

Death of Taxpayer Extinguishes Claims Against Government for Wrongful Collection and Failure to Release Lien
14-Sep-20

Lesson From The Tax Court: Rejected e-Filed Return Starts The SOL On Assessment
14-Sep-20

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

Cruzan and Surrogate Decision-Making
David Orentlicher - SMU Law Review

Developing a solid approach to advising clients on Roth IRAs
Joseph H. Doerrer and Stanley Trotta - The Tax Adviser

The New Charitable Deduction for Nonitemizers
John McKinley - Journal of Accountancy

Making Lemonade out of Lemons: Estate Planning Opportunities in a Low Interest Rate Environment
Anna Katherine Moody and Emily A. Plocki - Probate & Property

Celebrity Estate Planning: Misfires of the Rich and Famous III
Jessica Galligan Goldsmith, David Y. Choi, Loretta A. Ippolito, Christiana Lazo, Alison Silverman, Jessica D. Soojian, and Bruce D. Steiner - Probate & Property

Web Links

FY 2019 Projections Report -- PBGC
The Pension Benefit Guaranty Corporation (PBGC) insures against the loss of pension benefits by participants in private-sector pensions. PBGC operates two separate insurance programs, one for single-employer plans and one for multiemployer plans, that are legally separate, and operationally and financially independent. These two programs also offer different benefit guarantees and feature different funding mechanisms. This report provides 10-year projections, ending with FY 2029 (September 30, 2029), of the financial status of both programs under a range of future financial scenarios.

Recent Cases of Interest to Fiduciaries (9/2/2020) -- McGuire Woods
The September, 2020 installment of the McGuireWoods Fiduciary Advisory Services annual multipart series on recent fiduciary cases.

Prop. Reg. -- Fiduciary Duties Regarding Proxy Voting and Shareholder Rights -- U.S. DOL
Proposed regulations on the obligations of ERISA retirement plan fiduciaries when exercising proxy voting and shareholder rights. PDF, 96 pp.

Letter: Implementation of the Executive Order Deferring Payroll Tax Obligations
This letter from the U.S. Chamber of Commerce and 32 other business organizations predicts that many employers will likely decline to implement the payroll tax deferral, choosing instead to continue to withhold and remit to the government the payroll taxes required by law.

Broken Promises: Employer Certification Failure -- SBPC and AFT
This report, authored by the Student Borrower Protection Center and the American Federation of Teachers, chronicles the history of the Public Service Loan Forgiveness Program and describes problems that have plagued its operation.

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