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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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Recent Entries:
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Jeff Baskies on Fiel v. Hoffman: Soap Opera/Probate Litigation Highlights the Limits of State Slayer Statutes and Poses Questions Regarding Public Policy Issues Which Should Be Explored in Many States Steve Leimberg's Estate Planning Newsletter Issue:2389    08-Feb-16

Finance 2.6.2016 Bob LeClair's Finance and Markets Newsletter Issue:844    07-Feb-16

Chuck Rubin on Sumner Redstone v. Commissioner: Gift Taxes Assessed 41 Years after Gift Steve Leimberg's Estate Planning Newsletter Issue:2388    04-Feb-16

Ed Morrow & the Dark Side to Swap Powers in Irrevocable Grantor Trusts Steve Leimberg's Asset Protection Planning Newsletter Issue:313    03-Feb-16

Finance 1.30.2016 Bob LeClair's Finance and Markets Newsletter Issue:843    01-Feb-16

Alan Gassman, Ed Morrow, Seaver Brown & Brandon Ketron: Ten Common Portability Mistakes and What You Need To Know To Avoid Them Steve Leimberg's Estate Planning Newsletter Issue:2387    01-Feb-16

Actual Text

Rev. Proc. 2016-14, 2016-9 IRB 1 (5 February 2016)IRS Releases Additional Inflation-Adjusted Items for 2016

PLR 201606029 (30 October 2015) Picked Up Pension Plan Contributions Treated As Employer Contribution

PLR 201606020 (6 November 2015) Disability Benefits Are Excludable from Income

PLR 201606002 (13 October 2015) IRS Addresses GSTT Consequences of Trust Termination

S. ____ Health Savings Act of 2016

IR-2016-16 (4 February 2016) IRS Warns Taxpayers About Tax Preparer Fraud

Instant Audio and Podcasts

60 Second Planner

Income Tax Deduction Denied for Failure to Supply Appraisal

Proposed Alaska Income Tax Would Affect Trusts

Draft Instructions for Form 8971


Keebler and Lackner on Form 8971

Keebler, Angkatavanich and Dougherty on Estate of Purdue v. Commissioner

Keebler and Angkatavanich on Section 2701 Basics

Keebler and Blattmachr on Sophisticated GST Tax Planning

Keebler and Blattmachr on Expected Valuation Discount Regulations

Keebler and Blattmachr on Tax Law Change Through Executive Action

Asset Protection Planning with Self-Settled Trusts

Keebler and Blattmachr on Elkins


New Procedure for Filing Form 990-N

Florida Court: Legal Fees Not Chargeable to Elective Share

Protecting Elders From Identity Theft

Personal Account Highlights Right-to-Die Issues

How The Presidential Candidates Would Change Estate and Investment Taxes

Everything You Need to Know About File & Suspend and the April 30 Deadline

Roth-Conversion-Cost Averaging: A Smart Tax Strategy in Turbulent Markets

Apple: Woman Needs Court Order to Continue iPad Card Game After Husband's Death

4th Circuit: Partnership's Allocation of Tax Credits to 1% Partner Is Disguised Sale

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

Beyond Donor Intent: Leveraging Cy Pres to Remedy Unintended Burdens Caused by Charitable Gifts
Katie Magallanes - ACTEC Law Journal

Means to an End: Electively Forcing Vesting to Suit Tax Rules Against Perpetuities
James P. Spica - ACTEC Law Journal

Predispute Arbitration Agreements Between Trustees and Financial Services Institutions: Are Beneficiaries Bound?
Mary F. Radford - ACTEC Law Journal

Virtual Currency Estate Planning, Bit by Bit
Abigail J. Farmer and Cory Elizabeth Tyszka - ACTEC Law Journal

Saving for Education: Creating Educational Dynasty Trusts Using 529 Plans
Susan T. Bart - ACTEC Law Journal

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

IRS Form 8971
Final version of basis consistency reporting form. January 2016. Instructions are at https://www.irs.gov/pub/irs-pdf/i8971.pdf

ACTEC Comments on Basis Consistency Requirements and IRS Notice 2015-57
Letter from the American College of Trust and Estate Counsel includes comments and suggestions to clarify various areas of uncertainty and to suggest guidance in connection with Form 8971 and Schedule A. ACTEC believes that the Treasury Department and the IRS should adopt rules to make the new information reporting obligations imposed on fiduciaries administrable, understandable, and as consistent as possible with other fiduciary obligations. January 19, 2016.

Tax Preparers: Perform a Deep Security Scan of Your Computer Drives -- IRS
Page on the IRS website urges taxpayers to take steps to protect taxpayer information from scammers and data thieves.

Final Regulations - Ownership of Firearms by Trusts and Other Entities
As published in the Federal Register January 15, 2016. "This final rule defines the term ‘‘responsible person,’’ as used in reference to a trust, partnership, association, company, or corporation; requires responsible persons of such trusts or legal entities to complete a specified form and to submit photographs and fingerprints when the trust or legal entity files an application to make an NFA firearm or is listed as the transferee on an application to transfer an NFA firearm..."

Grade My Advisor (beta)
This website offers a free analysis of your existing investment portfolio. Enter information about the portfolio, and the site will give you a grade from A to D and details about your advisor's performance.

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