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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


Alan Gassman & Martin Shenkman - When is Rental Real Estate a "Trade or Business" Under 199A Steve Leimberg's Income Tax Planning Newsletter Issue:175    18-Feb-19

7520 and Other Key Rates - March 2019 Steve Leimberg's Estate Planning Newsletter Issue:2705    18-Feb-19

Finance 2.16.2019 Bob LeClair's Finance and Markets Newsletter Issue:994    17-Feb-19

Bruce Steiner on PLR 201840007: Partial Release of Power of Appointment to Obtain IRA Stretch Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:704    14-Feb-19

Alan Gassman and Brandon Ketron - Just Missed It by That Much! Steve Leimberg's Income Tax Planning Newsletter Issue:174    12-Feb-19

Sharon L. Klein on Estate of Evelyn Seiden: New York Strikes Back! Window to Claim Estate Tax Refunds for State Only QTIP Property Closing Steve Leimberg's Estate Planning Newsletter Issue:2704    11-Feb-19

Actual Text

PLR 201903003 (24 September 2018) IRS Grants Extension to Elect Out of GSTT Exemption Allocaton

PLR 201903004 (24 September 2018) IRS Allows Extension to Elect Out of GSTT Exemption Allocation

Rev. Rul. 2019-7, 2019-10 IRB 1 (15 February 2019) IRS Announces Applicable Federal Rates for March 2019

PLR 201903006 (24 September 2018) IRS Grants Extension to Elect Out of GSTT Exemption Allocation

PLR 201903014 (9 October 2018) IRS Grants Extension to Make QTIP Election

PLR 201903013 (18 October 2018) IRS Grants Extension to Allocate GSTT Exemption

Instant Audio and Podcasts

60 Second Planner

Is Your Tax Software Properly Calculating QBI?

PLR 201901005 -- Disclaimers Permit IRA Spousal Rollover

PLR 201852008 -- Election Out of Automatic GST Allocation


Bob Keebler on Notice 2019-07

Keebler: An Overview of Section 199A Final Regulations

Bob Keebler on Roth IRA Basics

Keebler on Roth IRA Conversions After the Tax Cuts and Jobs Act

Bob Keebler on Tax Planning Under the Section 199A Regulations

Bob Keebler -- Overview of the Section 199A Proposed Regulations

Bob Keebler on Section 199A: An Executive Summary

Keebler on Income Tax Planning for IRAs and Qualified Plans


Postmortem Planning for IRAs

TAM 201903017: Meal Delivery Services and the Section 119 Exclusion

NUA for Employer Stock: Benefits and Complexities

Qualifying A Rental Real Estate Enterprise As a “Business” For The 20% 199A QBI Pass-Through Deduction

Tricky Timelines If You Miss an RMD

Parents Believe That the Instagram Account of Their Daughter Holds the Key to her Suicide (UK)

2019 Could Be a Good Year for a Roth Conversion

Estate Planning and Artificial Intelligence

Medical Aid in Dying Legislation in the States

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

The Constitutionality of a National Wealth Tax
Dawn E. Johnsen and Walter E. Dellinger - Indiana Law Journal

Section 4968 and Taxing All Charitable Endowments: A Critique and Proposal
Edward A. Zelinsky - Virginia Tax Review

Basis of Grantor Trust Assets Before the Grantor's Death
Jeffrey Pennell - SSRN

Inheritance Forgery
Reid K. Weisbord and David Horton - Duke Law Journal

Coming to Grips With the New Charitable Gift Substantiation Regs
Jonathan Tidd - Trusts & Estates

Web Links

Marriage Penalty/Bonus Calculator
A couple pays a “marriage penalty” if the partners pay more income tax as a married couple than they would pay as unmarried individuals. Conversely, the couple receives a “marriage bonus” if the partners pay less income tax as a married couple than they would pay as unmarried individuals. This calculator from the Tax Policy Center lets you create specific situations to see whether a married couple would pay a tax penalty or receive a tax bonus.

National Taxpayer Advocate 2018 Report to Congress
The National Taxpayer Advocate delivers this report directly to the tax-writing committees in Congress (the House Committee on Ways and Means and the Senate Committee on Finance), with no prior review by the IRS Commissioner, the Secretary of the Treasury, or the Office of Management and Budget. February, 2019.

2018 Voluntary Support of Education Survey -- CASE
The Council for the Advancement and Support of Education (CASE) estimates that colleges and universities in the U.S. raised $46.73 billion during the 2018 academic fiscal year, 7.2 percent more than in 2017 and the highest amount ever raised.

Benefits Planner -- Social Security Administration
Use these planners to help you better understand your Social Security protection as you plan for your financial future. Then choose a benefit calculator to get estimates of benefits you and your family may be eligible for.

Protecting Personal Information: A Guide for Business -- FTC
From the Federal Trade Commission, practical tips for business on creating and implementing a plan for safeguarding personal information.

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