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

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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


Mary Vandenack on DNA Pro Ventures: IRS's Disqualification of ESOP Upheld by Tax Court and 8th Circuit Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:676    21-Jun-17

Jay Adkisson, Chris Riser and David Slenn on Transfirst Group, Inc. v. Magliarditi: U.S. District Court Holds that Nevada Law Permits Piercing of Nevada LLLs, Nevada Partnerships, and Nevada Trusts Steve Leimberg's Asset Protection Planning Newsletter Issue:344    19-Jun-17

7520 and Other Key Rates - July 2017 Steve Leimberg's Estate Planning Newsletter Issue:2560    19-Jun-17

There's Still Time to Register: Mike DiMayo "What's New with Captive Insurance Companies" Steve Leimberg's Business Entities Newsletter Issue:162    18-Jun-17

Finance 6.17.2017 Bob LeClair's Finance and Markets Newsletter Issue:913    18-Jun-17

Steve Leimberg - Review of Private Foundation Handbook and Compliance Guide Steve Leimberg's Charitable Planning Newsletter Issue:264    15-Jun-17

Actual Text

H.R. 1628 Congress Releases Discussion Draft of Health Care Bill

PLR 201724023 (6 March 2017) Donor Granted Extension to Allocate GSTT Exemption

DNA Pro Ventures Inc. Employee Stock Ownership Plan v. Commissioner, T.C. Memo. 2015-195; No. 21047-14R ESOP Not Qualified Under IRC Section 401

Kenton R. Fleming v. Commissioner, No. 26391-14, T.C. Memo. 2017-120 IRS Tax Assessment Error Didn't Eliminate Tax Liability

PLR 201724008 (2 March 2017) IRS Grants Extension to Allocate GSTT Exemption

Transfirst Group, Inc. v. Magliarditi: U.S. District Court Holds that Nevada Law Permits Piercing of Nevada LLLs, Nevada Partnerships, and Nevada Trusts

Instant Audio and Podcasts

60 Second Planner

60-Second Planner - Ten Twenty Six Investors: Tax Court Denies Charitable Deduction for Facade Easement

60-Second Planner -- PLR 201723002: Tax Consequences of Trust Reformation

60-Second Planner -- PLR 201719014: Extension of Time for Alternate Valuation Date Election


Bob Keebler and Larry Brody: The Impact of Tax Reform on Life Insurance

Keebler and Gordon on Income Tax Planning for Securities

Tax Reform Under President Trump

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


Penalties for IRA Mistakes

NY Times: Reviews of Books on Grieving and Death

New Liquidity Disclosure Requirements for Nonprofits

States Repeal Estate Taxes -- Will the Feds Follow?

Resources for Locating Unclaimed Property

Insurance Coverage for Vindicated Trustee: Fair Recovery or Double Dipping?

Tax Court: Partnership Not Entitled to Charitable Contribution Deduction for Conservation Easement Donation

IRS Expands Online Account Tools

Maximizing Income Tax Deductions For Long-Term Care Insurance

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

Everybody Dies. Or, A Consideration of Simultaneous Death Statutes and the Struggles of the Self-Represented
Victoria J. Haneman - SSRN

Defending Place-Based Philanthropy by Defining the Community Foundation
Roger Colinvaux - Brigham Young University Law Review

Zombie Religious Institutions
Elizabeth Sepper - Northwestern University Law Review

Intricacies of the Uniform Principal and Income Act—Part 3
Benjamin S. Candland, Stephen W. Murphy, and Abbey L. Farnsworth - Estate Planning

New Opportunities for Old Charitable Remainder Trusts
Evan Unzelman and Sam Navarro - Estate Planning

Web Links

2017 Insights on Wealth and Worth -- U.S. Trust Survey
"A generational shiſt is now more apparent than ever. Today, differing beliefs and behaviors between younger and older generations can cause conflict, but that disagreement can also provide opportunities for innovation and redefining impact."

FATCA Online Registration User Guide -- IRS
The FATCA Online Registration System is a secure, web-based system that financial institutions and direct reporting non-financial foreign entities may use to register themselves online as required by the Foreign Account Tax Compliance Act.

ABA Formal Opinion 477 (May 4, 2017)
This opinion updates Formal Opinion 99-413, issued in 1999, to reflect changes in the digital landscape as well as 2012 changes to the ABA’s Model Rules of Professional Conduct, particularly the addition of the duty of technology competence in Model Rule 1.1 and changes to Rule 1.6 regarding client confidences. It provides guidance on the steps lawyers should take to safeguard the privacy of electronic communications containing client data.

Electronic Payment of IRS User Fees --
Beginning June 15, taxpayers requesting letter rulings, closing agreements and certain other rulings from the Internal Revenue Service will need to make user fee payments electronically using the federal government’s system. IR-2017-102, June 1, 2017.

Charitable Contributions of Conservation Easements -- Brookings Institution
This report examines policy issues surrounding the allowance of tax deductions for contributions of conservation easements. May, 2017. PDF, 39 pp.

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