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17-Oct-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

Tom Wyatt, Michael Geeraerts & Jim Magner: Uncle Sam May Reclaim His Top Hat If You Don't Understand the Varying Definitions of Top Hat/Highly Compensated Employee Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:699    16-Oct-18

Martin Shenkman's Day 1 Notes from the 44th Annual Notre Dame Tax and Estate Planning Institute Steve Leimberg's Estate Planning Newsletter Issue:2671    15-Oct-18

Finance 10.13.2018 Bob LeClair's Finance and Markets Newsletter Issue:977    14-Oct-18

Alan Gassman & Mitchell Horowitz: How Far Back Can the IRS Look, the Criminal Tax Fraud Six Year Rule and When It Applies Steve Leimberg's Income Tax Planning Newsletter Issue:157    11-Oct-18

California's New Trust Decanting Rules: Andrew M. Katzenstein Steve Leimberg's Estate Planning Newsletter Issue:2670    09-Oct-18

Steve Oshins Releases 7th Annual Dynasty Trust State Rankings Chart Steve Leimberg's Estate Planning Newsletter Issue:2669    08-Oct-18

Actual Text

Rev. Rul. 2018-28, 2018-45 IRB 1 (16 October 2018) IRS Applicable Federal Rates for November 2018
updated:17-Oct-18

Richard I. Presley, et ux. v. Commissioner, No. 19520-16, T.C. Memo. 2018-171 Couple Denied Charitable Deductions; Court Upholds Penalties
updated:17-Oct-18

Notice 2018-82, 2018-44 IRB 1 (15 October 2018) Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates
updated:16-Oct-18

H.R. 6978 Business Activity Tax Simplification Act of 2018
updated:16-Oct-18

Ronnie J. Smith et ux. v Commissioner, No. 24821-15, T.C. Memo. 2018-170 (15 October 2018) Couple's S Corporation Income Is Subject to Tax
updated:16-Oct-18

H.R. 7021 Proposed Bill Allows Use of 529 Plan Funds for Early Education Expenses
updated:16-Oct-18

Instant Audio and Podcasts

60 Second Planner

PLR 201840007 -- 401(k) Account Payable to Trust
updated:16-Oct-18

PLR 201839005 -- Spouse May Rollover Plan Benefit to IRA
updated:11-Oct-18

McKelvey -- Income Tax Due on Stock Transactions
updated:09-Oct-18

Podcasts

Bob Keebler on Roth IRA Basics
updated:04-Sep-18

Keebler on Roth IRA Conversions After the Tax Cuts and Jobs Act
updated:24-Aug-18

Bob Keebler on Tax Planning Under the Section 199A Regulations
updated:20-Aug-18

Bob Keebler -- Overview of the Section 199A Proposed Regulations
updated:17-Aug-18

Bob Keebler on Section 199A: An Executive Summary
updated:08-Aug-18

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

BlogWatch

How to Take Early IRA Distributions Without Penalty
15-Oct-18

Maryland Enacts New Statute of Limitations for Breach-of-Trust Actions
15-Oct-18

FASB Reluctant to Act on Digital Currency Guidance
12-Oct-18

Tenth Circuit Affirms Tax Court Assessment in Association for Honest Attorneys case
12-Oct-18

2019 Estimated Limits for Retirement Plans
11-Oct-18

Gifts to Children Under the New Kiddie-Tax Rules
11-Oct-18

Social Security Benefits to Increase in 2019
11-Oct-18

Calculating RMDs on Multiple Inherited IRAs
10-Oct-18

Hybrid Life Insurance Policies As Long-Term Care Funding Strategy
10-Oct-18

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

Estate Planning and Administration in the Digital Age
Timothy M. Ferges - Taxes

Private Foundations Can Now Own 100 Percent of Business Enterprise
Richard L. Fox - Estate Planning

Factor Fiduciary Income Tax Into Estate Planning—Part 3
Philip N. Jones - Estate Planning

What Writings Are Adequate to Qualify for Probate?
Robert I Aufseeser - Estate Planning

Estate Planning Affected by Regulations That Protect Other TCJA Provisions
Howard M. Zaritsky - Estate Planning

Web Links

Comments of State Attorneys General on SALT Workaround Proposed Regulations
Comments of the Attorneys General of New Jersey, New York, Connecticut and California on Proposed Rulemaking re: Contributions in Exchange for State or Local Tax Credits 83 Fed. Reg. 43563. October 11, 2018. PDF, 12 pp.

Comments on Section 199A Proposed Regulations -- ABA Section of Taxation
On October 12, 2018, the ABA Section of Taxation submitted Comments on the proposed regulations regarding the deduction for qualified business income under section 199A.

Estate Tax Changes Past, Present and Future -- Aucutt
Outline by Ronald Aucutt describes proposed and enacted estate tax legislation. As of this writing, updated through September 28, 2018.

Patterns of Giving by the Wealthy -- Urban Institute
This study analyzes charitable giving by wealthy people at the time of their death (2007) compared with giving over their last five years of life (2002–06). It examines likely reasons for these giving patterns and their implications: that strengthening appeals focused on using wealth to create a legacy might significantly increase charitable giving.

Ten Important Facts About 401(k) Plans
Facts and statistics from the Investment Company Institute. September, 2018. PDF, 13 pp.

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