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20-Feb-19  

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Click here for an audiotour of LISIWelcome!

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

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
updated:19-Feb-19

PLR 201903004 (24 September 2018) IRS Allows Extension to Elect Out of GSTT Exemption Allocation
updated:19-Feb-19

Rev. Rul. 2019-7, 2019-10 IRB 1 (15 February 2019) IRS Announces Applicable Federal Rates for March 2019
updated:17-Feb-19

PLR 201903006 (24 September 2018) IRS Grants Extension to Elect Out of GSTT Exemption Allocation
updated:17-Feb-19

PLR 201903014 (9 October 2018) IRS Grants Extension to Make QTIP Election
updated:17-Feb-19

PLR 201903013 (18 October 2018) IRS Grants Extension to Allocate GSTT Exemption
updated:17-Feb-19

Instant Audio and Podcasts

60 Second Planner

Is Your Tax Software Properly Calculating QBI?
updated:19-Feb-19

PLR 201901005 -- Disclaimers Permit IRA Spousal Rollover
updated:14-Feb-19

PLR 201852008 -- Election Out of Automatic GST Allocation
updated:12-Feb-19

Podcasts

Bob Keebler on Notice 2019-07
updated:25-Jan-19

Keebler: An Overview of Section 199A Final Regulations
updated:25-Jan-19

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

BlogWatch

Postmortem Planning for IRAs
18-Feb-19

TAM 201903017: Meal Delivery Services and the Section 119 Exclusion
18-Feb-19

NUA for Employer Stock: Benefits and Complexities
18-Feb-19

Qualifying A Rental Real Estate Enterprise As a “Business” For The 20% 199A QBI Pass-Through Deduction
13-Feb-19

Tricky Timelines If You Miss an RMD
13-Feb-19

Parents Believe That the Instagram Account of Their Daughter Holds the Key to her Suicide (UK)
13-Feb-19

2019 Could Be a Good Year for a Roth Conversion
13-Feb-19

Estate Planning and Artificial Intelligence
12-Feb-19

Medical Aid in Dying Legislation in the States
12-Feb-19

Journals
(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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