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Byrle M. Abbin
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
Len Cason
April K. Caudill
Natalie Choate
Virginia F. Coleman
Robert Colvin
Andrew J. DeMaio
Joan B. Di Cola
Mark B. Edwards
Dan Evans
Richard L. Fox
Mitchell M. Gans
Alan S. Gassman
Michael Gilfix
Wendy S. Goffe
Jonathan E. Gopman
Steven B. Gorin
Ellen Harrison
Mil Hatcher
Jason E. Havens
Johnine Hays
L Paul Hood
Laura Howell-Smith
Michael J. Jones
Noel C. Ice
Larry Katzenstein
Robert S. Keebler
Donald H. Kelley
Bernard S. Kent
Michael E. Kitces
Bob LeClair
Paul S. Lee
Steve Leimberg
Alvin D. Lurie
Jim Magner
Carlyn McCaffrey
Jerry J. McCoy
A. Stephen McDaniel
John McFadden
Kevin J. McGrath
Mark Merric
Charles Ian Nash
Michel Nelson
Richard W. Nenno
Duncan E. Osborne
Steven J. Oshins
Barry Picker
David Pratt
Charles L. Ratner
Gideon Rothschild
Charles (Chuck) Rubin
Keith Schiller
John J. ("Jeff") Scroggin
Martin M. Shenkman
Ed Slott
Marc Soss
Lisa Starczewski
Bruce D. Steiner
Conrad Teitell
Robert B. Wolf
Howard M. Zaritsky
Edward K. Zollars

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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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FLASH: Dana Foley Reports on the Public Hearing for the Section 2704 Proposed Regulations Steve Leimberg's Estate Planning Newsletter Issue:2485    02-Dec-16

Marty Shenkman's Notes from the 42nd Annual Notre Dame Estate Planning Institute Steve Leimberg's Estate Planning Newsletter Issue:2484    01-Dec-16

Steve Leimberg: The National Association for Fixed Annuities v. Thomas E. Perez, Secretary of the United States Department of Labor Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:666    30-Nov-16

William Lipkind & Tammy Meyer on PLR 201642019: IRC § 673(c) - An ING Bar or an ING Hurdle? Steve Leimberg's Asset Protection Planning Newsletter Issue:334    29-Nov-16

David Neufeld on Notice 2016-66: IRS Requires Information Disclosures Regarding Certain Section 831(b) Captive Insurance Companies Steve Leimberg's Asset Protection Planning Newsletter Issue:333    28-Nov-16

Finance 11.19.2016 Bob LeClair's Finance and Markets Newsletter Issue:885    20-Nov-16

Actual Text

PLR 201648009 (15 August 2016) IRS Addresses Implications of Division of Charitable Remainder Trust

RL33514 Social Security: What Would Happen If the Trust Funds Ran Out?

PLR 201648010 (3 August 2016) IRS Grants Extension to Make Portability Election

H.R. 6354 Proposed Bill Extends Tuition Deduction for Two Years

ACTEC Submits Comments on Proposed Regulations Under Section 2704 [REG-163113-02]

T.D. 9798 (29 November 2016) IRS Issues Final Regs. on User Fees for Installment Agreements

Instant Audio and Podcasts

60 Second Planner

IRS Extends Time to Make S Corp Election

Tax Court Disallows Charitable Deduction in Hubbell

IRS Revokes 2014 ING Trust Ruling


Planning for Portability After Rev. Proc. 2016-49

Keebler and Blattmachr on the Section 2704 Proposed Regs.

Keebler and Aucutt on the Section 2704 Proposed Regulations

Keebler and Oshins on Private Decanting

Keebler and McClintock: The New Death Tax Problem

Bob Keebler on Asset Protection Planning for IRA Accounts

Keebler and Blattmachr on the Basis Consistency Rules

Market Volatility Opens Planning Opportunities


Qualified Charitable Distribution Basics

IRS: Tax Pros Using E-Services Will Need to Verify Identity

Will Trump Tax Changes Hurt Charities?

The Presidential Election: Implications for the DOL Fiduciary Rule

Full House Expected at December 1 Hearing on 2704 Regs

Gift Tax Statute Not Extended by Failure to Report Prior Year Gifts

Year-End Tax Planning after the Trump Election

Tax Policy In The Trump Administration

New Jersey Court: Anorexic Woman May Refuse Force-Feeding

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

The New Minnesota Trust Code: Out with (Most of) the Old and in with (Most of) the UTC
Jennifer A. Maas - Mitchell Hamline Law Review

ABLE Act Accounts: Achieving a Better Life Experience for Individuals with Disabilities with Tax-Preferred Savings (and the Old Reliable Special and Supplemental Needs Trusts)
David A. Rephan Joelle Groshek - Mitchell Hamline Law Review

The Uniform Trust Code and the Common Law: An Analysis of Three Sections of the Code that Deviate from the Common Law and Why the Drafters Changed the Law
Christina Bogdanski - Cardozo Law Review

Business Asset Trust: An Entity to Protect Operational Assets
Stuart M. Horwitz and Jason Damicone - Estate Planning

Group Passive Activities to Achieve Best Tax Treatment
James R. Hamill - Estate Planning

Law Threads
(Online Discussions)

Special Report: Summaries from the 2016 Heckerling Institute -- 1/15/2016

Special Report: Summaries from the 2015 Heckerling Institute -- 1/05/2015

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

Web Links

Florida Supreme Court Opinion In Re: Amendments to Rules Regulating the Florida Bar 4-1.1 and 6-10.3
Amendments to Rules Regulating the Florida Bar recognize an obligation to achieve competence in the use of technology. The new rules require that lawyers take technology-related CLE courses.

CareConnection -- AARP
CareConnection is a new site aimed at connecting caregivers with information, other caregivers and helpful services. We’re listening firsthand to understand the concerns and challenges facing caregivers today, and we’d like to include you in the design of this site and its offerings. Explore the information, tools and solutions available, and share what works— and what doesn’t—so that we can build the best experience for caregivers like you.

New York Times Giving Section 2016
The 2016 edition of the Times section on charitable giving includes articles on trends in philanthropy, and the tax rules governing charitable contributions, and legal and regulatory aspects of operating nonprofit organizations.

2016 U.S. Trust Study of High Net Worth Philanthropy
The 2016 U.S. Trust Study of High Net Worth Philanthropy examines the giving and volunteering trends, behaviors, attitudes, and priorities of wealthy American households, and was written and researched in partnership with the Indiana University Lilly Family School of Philanthropy.

Protecting Seniors from Financial Exploitation -- NASAA
This Guide highlights certain requirements and options available under existing state laws, NASAA’s Model Act, and voluntary practices, coupled with suggestions on how firms should develop policies and procedures to mitigate potential damage caused by senior exploitation and issues related to cognitive decline or diminished capacity.

Copyright © 2016 Leimberg Information Services Inc.