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25-Jun-18  

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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 6.23.2018 Bob LeClair's Finance and Markets Newsletter Issue:962    24-Jun-18

Bob Keebler's 199A Flow Chart Helps Advisors Better Understand the Qualified Business Income Deduction Steve Leimberg's Income Tax Planning Newsletter Issue:145    21-Jun-18

Howard Zaritsky: Estate of Cahill Waives a Yellow Caution Flag on Intergenerational Split-Dollar Life Insurance Steve Leimberg's Estate Planning Newsletter Issue:2645    20-Jun-18

7520 and Other Key Rates - July 2018 Steve Leimberg's Estate Planning Newsletter Issue:2644    19-Jun-18

Mary E. Vandenack and the SEC's Proposed Rule Requiring a Customer Relationship Summary Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:696    18-Jun-18

Finance 6.16.2018 Bob LeClair's Finance and Markets Newsletter Issue:961    17-Jun-18

Actual Text

PLR 201825003 (9 March 2018) Grant of Title to Art Collection Is Completed Gift for Tax Purposes
updated:24-Jun-18

PLR 201825013 (19 March 2018) IRS Allows Extension to Make Alternate Valuation Election
updated:24-Jun-18

PLR 201825023 (23 March 2018) IRS Addresses Tax Consequences of Trust Severance
updated:24-Jun-18

PLR 201825007 (15 March 2018) Trust Modification Won't Affect GSTT Status
updated:24-Jun-18

H.R. 6128 HSA Employer Flexibility Act
updated:24-Jun-18

Millstein v. Millstein, 2018-Ohio-2295 (6/14/2018)Settlor May Not Recoup Tax Paid on Grantor Trust Income
updated:22-Jun-18

Instant Audio and Podcasts

60 Second Planner

Estate of Morrissette v. Commissioner -- Tax Court Rejects Estate's 2703 Argument
updated:24-Jun-18

Millstein -- Settlor May Not Recoup Tax Paid on Grantor Trust Income
updated:21-Jun-18

Olson -- District Court Rejects Settlement in Asset Protection Trust Case
updated:20-Jun-18

Podcasts

Keebler on Income Tax Planning for IRAs and Qualified Plans
updated:31-Mar-18

Keebler on Drawdown and Portfolio Strategies After Tax Reform
updated:31-Mar-18

Keebler on Avoiding Low Basis Traps
updated:23-Mar-18

Keebler on Five of the Best Estate Planning Ideas of 2018
updated:23-Mar-18

Estate Planning After Tax Reform
updated:17-Mar-18

Tax Planning for Real Estate Under TCJA
updated:17-Mar-18

Keebler, Blattmachr and Shenkman: Asset Protection Planning Under the New Tax Law
updated:13-Jan-18

Keebler, Blattmachr and Shenkman: Individual Income Tax Planning After Tax Reform
updated:06-Jan-18

BlogWatch

Cahill and Morrisette Cases Raise Serious Concerns About Intergenerational Split Dollar
22-Jun-18

Triggering and Avoiding Grantor Trust Status
22-Jun-18

Most Retirees Only Withdrawing Required Minimum Distribution
21-Jun-18

Blockchain Tokens as Compensation
20-Jun-18

Living Wills May Be Open to Interpretation
19-Jun-18

Understanding the Uniform Protected Series Act
18-Jun-18

Using NING and DING Trusts to Reduce or Avoid State Taxes on Digital Currency Transactions
18-Jun-18

IRAs and the Aggregation Rule
18-Jun-18

Court Reinstates Doctor-Assisted Suicide in California
17-Jun-18

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

Steer Clear of These Ten Common Gift Tax Return Mistakes
Raj A. Malviya and Brandon A. S. Ross - Estate Planning

Ownership Transitions: ESOPs Compared to Other Strategies
Kelly O. Finnell - Estate Planning

Best Estate Planning Techniques Under TCJA—Part 2: LAGRAT
S. Stacy Eastland - Estate Planning

Disclaimed If You Do, Released If You Don't!
Molly R. Soiffer - Estate Planning

Advice for Estate Planners Dealing With Client Divorces
Elizabeth A. Garlovsky and Carrie A. Harrington - Estate Planning

Web Links

How Does Divorce Affect Retirement Security?
Study by the Center for Retirement Research at Boston College.

2018 Medicare Trustees Report
According to this report, the Medicare trust fund will be depleted in 2026.

Charitable Gift Annuity Rates -- 2018
Updated suggested maximum charitable give annuity (CGA) rates effective July 1, 2018, replacing the rate schedule announced November 7, 2011, effective January 1, 2012.

Social Security 2018 Trustees Report
The 2018 OASDI Trustees Report, officially called "The 2018 Annual Report of the Board of Trustees of the Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds," presents the current and projected financial status of the trust funds.

FY 2017 PBGC Projections Report
Annual report of the status of the Pension Benefit Guaranty Corporation’s insurance programs. This year’s projections for PBGC's Multiemployer Program show a very high likelihood of insolvency during FY 2025 and near certainty of insolvency by the end of FY 2026. PDF, 53 pp.

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