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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

Steve Leimberg on Collins v. Unum Life: Suicide Clause Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:680    17-Aug-17

7520 and Other Key Rates - September 2017 Steve Leimberg's Estate Planning Newsletter Issue:2575    17-Aug-17

Chuck Rubin on United States v. Spiekhout: Would You Take on a Job if the IRS Had Discretion to Decide Whether You Got Paid? Steve Leimberg's Estate Planning Newsletter Issue:2574    16-Aug-17

Dick Nenno on Transfirst Group, Inc. v. Magliarditi: Using the Alter-Ego Doctrine to Reach Assets of Third-Party and Self-Settled Trusts - Setting the Record Straight Steve Leimberg's Asset Protection Planning Newsletter Issue:347    14-Aug-17

Finance 8.12.2017 Bob LeClair's Finance and Markets Newsletter Issue:921    13-Aug-17

Bruce Steiner & Lessons from the Trump International Hotel Steve Leimberg's Estate Planning Newsletter Issue:2573    10-Aug-17

Actual Text

Collins v. Unum Life Insurance Company, No. 16-1636, U.S.C.A., 4th Circuit (6 July 2017) 4th Circuit Addresses Suicide Clause In Life Insurance Policy
updated:18-Aug-17

S. 1698 Settlement Trust Improvement Act of 2017
updated:18-Aug-17

S. 1716 Strong Families Act
updated:18-Aug-17

Matthew Bell v. Commissioner, No. 15546-16S, T.C. Summ. Op. 2017-63 Taxpayer Is Liable for Accuracy-Related Penalties on "Too Good to Be True" Tax Refund
updated:17-Aug-17

Wilfred Omoloh v. Commissioner, No. 26556-12S, T.C. Summ. Op. 2017-64 Taxpayer Liable for Tax on Early Withdrawal from IRA Plus Penalties
updated:17-Aug-17

John Henry Besaw v. Commissioner, No. 16-70264 (14 August 2017) 9th Circuit Upholds Accuracy Related Penalty
updated:16-Aug-17

Instant Audio and Podcasts

60 Second Planner

PLR 201731006: Extension of Time for GST Tax Elections
updated:17-Aug-17

PLR 201729014: CRT Can Own Endowment Units
updated:16-Aug-17

Reri Holdings - Failure to Supply Basis Nixes Charitable Deduction
updated:10-Aug-17

Podcasts

Bob Keebler on Roth Conversions by Asset Class
updated:04-Aug-17

Bob Keebler on the Proposed 5-Year IRA Rule
updated:04-Aug-17

Best Estate Planning Ideas in 2017
updated:10-Jul-17

Keebler on Portability and Rev. Proc. 2017-34
updated:10-Jul-17

Bob Keebler and Larry Brody: The Impact of Tax Reform on Life Insurance
updated:20-Jun-17

Keebler and Gordon on Income Tax Planning for Securities
updated:20-Jan-17

Tax Reform Under President Trump
updated:02-Jan-17

Planning for Portability After Rev. Proc. 2016-49
updated:07-Oct-16

BlogWatch

Secrets and Mysteries
18-Aug-17

Estate Planning for the Carried Interest
18-Aug-17

Latest Developments in the Fiduciary Rule
17-Aug-17

Is Drafting a QDRO the Practice of Law?
16-Aug-17

The Charitable Conservation Easement Deduction: Wholesome Incentive or Oft-Abused Loophole?
16-Aug-17

Tax Court: Reliance on CPA Advice Defeats Penalties
15-Aug-17

New Advice on Creating Strong Passwords
14-Aug-17

Delaware Supreme Court Affirms Trust Adviser Liability in Mennen
09-Aug-17

Trusteed IRA vs. Trust as Beneficiary
09-Aug-17

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

Disclaimers as a Fix for Old Trusts
Andrew L. Whitehair - Tax Adviser

Distinctive Factors Affecting the Legal Context of End-Of-Life Medical Care For Older Persons
Marshall Kapp - Georgia State Law Review

Intestate Inheritance Rights for Unmarried Committed Partners: Lessons for U.S. Law Reform from the Scottish Experience
E. Gary Spitko - Iowa Law Review

Probate Funding and the Litigation Funding Debate
Jeremy Kidd - SSRN

A New Hope: Tortious Interference with an Expected Inheritance in Rhode Island
Rebecca M. Murphy and Samantha M. Clarke - Roger Williams University Law Review

Web Links

2017's Best and Worst States to Grow Old -- Caring.com
State Rankings for Senior Care Cost and Quality of Life

Fate of Sec. 2704 Regulations in Doubt -- ACTEC.org
In Capital Letter No. 40 (8/18/2017), Ron Aucutt discusses the history and current status of the proposed regulations on valuation of interests in corporations and partnerships for estate, gift, and GST tax purposes.

Estate Tax Changes Past, Present and Future -- Aucutt
Outline by Ronald Aucutt describes proposed and enacted estate tax legislation. As of this writing, updated through July 31, 2017.

Personal Wealth Statistics -- IRS Tax Stats
The Personal Wealth Study uses information reported on Form 706, United States Estate (and Generation Skipping Transfer) Tax Return, to estimate the wealth of the living population. These estimates, based on the Estate Multiplier technique, appear every three years. The estimates are limited to that segment of the population for whom personal wealth is at least equal to the estate tax filing threshold in effect for the estimation period. Updated August, 2017

Who Participates in Retirement Plans -- Investment Company Institute
This report uses newly available data—tabulations of administrative tax data published by the Internal Revenue Service (IRS) Statistics of Income Division (SOI)—to analyze participation in employer-sponsored retirement plans.

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