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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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Ed Morrow on Summa Holdings Inc. v. Commissioner: 6th Circuit Properly Rejects IRS and Tax Court Substance Over Form Attack on IRAs Owning IC-DISCs, But the IRS Missed the Prohibited Transactions Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:672    23-Mar-17

Mary Vandenack on Wu vs. United States: 7th Circuit Holds Section 408(d)(4) Applies Only to Withdrawal of Contributions Made in a Taxable Year and Withdrawn No Later than the Due Date of the Taxpayer's Tax Return for that Taxable Year Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:671    21-Mar-17

Paul Hood on Sukenik: Attempted Reformation Shot Down, a Bridge Too Far? Steve Leimberg's Estate Planning Newsletter Issue:2529    20-Mar-17

Finance 3.18.2017 Bob LeClair's Finance and Markets Newsletter Issue:900    19-Mar-17

7520 and Other Key Rates - April 2017 Steve Leimberg's Estate Planning Newsletter Issue:2528    19-Mar-17

Michael Geeraerts, Paul Vecchione & Jim Magner on Summa Holdings v. Commissioner: IRS Often Argues Substance-Over-Form, But Sometimes Form Is Substance Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:670    16-Mar-17

Actual Text

Summa Holdings Inc. v. Commissioner, No. 16-1712 (16 February 2017) 6th Circuit Properly Rejects IRS and Tax Court Substance Over Form Attack on IRAs Owning IC-DISCs, But the IRS Missed the Prohibited Transactions

S. ____ S Corporation Modernization Act of 2017

S. 638 Promoting More American Manufacturing Jobs Act

Wu vs. United States, No. 14-cv-3925 (29 August 2016) Court Holds Section 408(d)(4) Applies Only to Withdrawal of Contributions Made in a Taxable Year and Withdrawn No Later than the Due Date of the Taxpayer's Tax Return for that Taxable Year

Saeid Zolghadr et ux. v. Commissioner, T.C. Memo. 2017-49, No. 19241-14 Taxpayers Found to Have Underreported Income; Denied Many Deductions

S. 598 Proposed Bill Calls for Above-the-Line Deduction for Child Care

Instant Audio and Podcasts

60 Second Planner

60-Second Planner -- District Court Denies Rehearing in McClendon Employment Tax Case

60-Second Planner -- PLR 201709016: Extension of Time to Make S Election After Death of Grantor Trust Owner

IRS Rules on Tax Consequences of Divorce Settlement in PLR 201707007


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

Bob Keebler on Asset Protection Planning for IRA Accounts


Maximizing the Benefits of a Roth IRA

The Trusteed IRA: Advantages and Drawbacks

Nursing Home Admission Agreements Under the New Regs

How Close Is Tax Reform?

Virginia Legislation Addresses Malpractice Privity Issue

Electronic Wills Legislation Proposed in Florida

Interpretation of Tax Statute Turns on Placement of Commas

Private Postmarks and the Mailbox Rule

Is IRS Form 1023-EZ Being Misused?

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

Captivating Idea: Make Use of Captive Insurance Companies
J. Scot Kirkpatrick and Christopher A. Steele - Estate Planning

Innovative Tool Mitigates Risk of Holding Single Stock
Thomas J. Boczar - Estate Planning

Role of Irrevocable Trusts If Estate Tax Repealed
Reed W. Easton - Estate Planning

Impact of Low Interest Rates on the Insurance Industry
Lawrence J. Rybka - Estate Planning

Estate Planning for Cohabiting Unmarried Couples
Frank S. Berall - Estate Planning

Web Links

Identity Theft Information for Tax Professionals -- IRS
IRS page offers tips on how to recognize and reduce the risk of identity theft.

Protecting Personal Information: Best Practices for Small Businesses
This informational publication from the House Small Business Committee offers tips on building a data security plan.

National Taxpayer Advocate 2016 Annual Report to Congress
"The National Taxpayer Advocate’s Annual Report to Congress creates a dialogue at the highest levels of government to address taxpayers’ problems, protect taxpayers’ rights, and ease taxpayers’ burden. Some of the problems discussed in this report were first identified when taxpayers came to TAS for help in resolving problems with the IRS."

ACTEC Response to OGE Request for Comments on Discretionary Trusts
Letter contains comments in response to the following question posed by the US Office of Government Ethics (OGE)in a Notice published in the Federal Register on January 3, 2017, 82 Fed. Reg. 122: Are there any circumstances under which an eligible income beneficiary of a discretionary trust might, in the absence of a vested remainder interest, be able to compel the trust to make a distribution or payment?

More Than Half of American Adults Don't Have a Will --
According to a new survey, only 42 percent of U.S. adults currently have estate planning documents such as a will or living trust.

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