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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


7520 and Other Key Rates - October 2017 Steve Leimberg's Estate Planning Newsletter Issue:2581    19-Sep-17

Marc Soss on Matter of Sinzheimer: Corporate Trustee's Refusal to Turn Over Trust Assets Was Prudent and Appropriate Steve Leimberg's Estate Planning Newsletter Issue:2580    18-Sep-17

Finance 9.16.2017 Bob LeClair's Finance and Markets Newsletter Issue:926    17-Sep-17

The 43rd Annual Notre Dame Tax and Estate Planning Institute Steve Leimberg's Estate Planning Newsletter Issue:2579    14-Sep-17

Jim Weller on PLR 201730018: The Tax Consequences of Converting a Non-Grantor Trust to a Grantor Trust Steve Leimberg's Income Tax Planning Newsletter Issue:118    13-Sep-17

Martin M. Shenkman & Alan S. Gassman on Curci Investments, LLC v. Baldwin: California Court of Appeals Allows Reverse Veil Piercing of LLC Steve Leimberg's Asset Protection Planning Newsletter Issue:351    11-Sep-17

Actual Text

Rev. Rul. 2017-20, 2017-41 IRB 1 IRS Announces Applicable Federal Rates for October 2017

H.R. 3702 Manufacturing Economic Recovery Act of 2017

H.R. 3708 Proposed Bill Provides for Income Tax Exclusion for De Minimis Virtual Currency Gains

REG-105004-16 (18 September 2017) IRS Issues Prop. Regs. Allowing for Use of Truncated TINs on Certain W2 Forms

PLR 201737007 (1 June 2017) IRS Allows Extension to Opt Out of GSTT Exemption Allocation

PLR 201737008 (14 June 2017) Judicial Reformation of Trust Won't Cause Estate or Gift Tax Inclusion of Trust Assets

Instant Audio and Podcasts

60 Second Planner

PLR 201735005 - No Adverse Tax Consequences from Inadvertent Income Tax Payment

PLR 201736018 -- Spouse Can Roll Over IRA Payable to Estate

Tax Court: IRS Can Examine Spouse's 706 to Adjust DSUE


Bob Keebler on Roth Conversions by Asset Class

Bob Keebler on the Proposed 5-Year IRA Rule

Best Estate Planning Ideas in 2017

Keebler on Portability and Rev. Proc. 2017-34

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


Sower: IRS Acted Properly in Adjusting DSUE From Prior Spouse Form 706

"Rothification" and Tax Reform

Protecting Yourself From the Equifax Hack

What To Do If Congress Eliminates the 1031 Exchange

Guns, Paranoia And Aging Parents

LTC Insurance Market Continues to Crumble

Protecting Yourself After the Equifax Data Breach

District Court: Theft Loss Does Not Qualify for Special Madoff-Era Relief

ACTEC Recommends Changes to Estate Tax Recovery Provisions

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

Borrowing in the Shadow of Death: Another Look at Probate Lending
David Horton - William & Mary Law Review

Estate denied deduction for unpaid gift tax on net gift
- Journal of Taxation

Navigating the Partnership Audit Proposed Regulations: A Bumpy Ride
Michael Spero - Journal of Taxation

Statute-of-Limitations Remains Open When Gift Tax Return Does Not Disclose Transferred Property
- Journal of Taxation

Common-Law Decanting of Trusts: Lessons From Massachusetts
Kristin T. Abati and Renat V. Lumpar - Estate Planning

Web Links

Statistics on IRA Balances, Contributions, Rollovers, Withdrawals, and Asset Allocation - EBRI
This Issue Brief from the Employment Benefits Research Institute provides a statistical analysis of data relating to IRAs for the most recent year available, 2015. PDF, 43 pp., September 12, 2017.

Implications of the ABLE Act for State Medicaid Programs -- CMS
This letter, from the Centers for Medicare and Medicaid Services within the Department of Health and Human Services, provides guidance to states on the implications of the ABLE Act for state Medicaid programs.

Early Alert on Potential for Abuse and Neglect at Skilled Nursing Faclilities -- U.S. OIG
The U.S. Office of Inspector General has determined that the Centers for Medicare and Medicaid Services (CMS) has inadequate procedures to ensure that incidents of potential abuse or neglect of Medicare beneficiaries residing in SNFs are identified and reported. Accordingly, this Early Alert contains suggestions for immediate actions that CMS can take to ensure better protection of vulnerable beneficiaries.

Help for Victims of Hurricane Harvey -- IRS
On this page, the IRS provides information on disaster relief for victims of Hurricane Harvey and other disasters.

Update on e-Services Upgrades and Outages -- IRS
This page on the IRS website, updated August 30, 2017, informs users of planned upgrades to the e-Services platform, which will result in outages during September.

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