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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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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


Steve Oshins Releases 5th Annual Trust Decanting State Rankings Chart and Federal and State Income Tax Planning in a Trump Tax Act Era Steve Leimberg's Estate Planning Newsletter Issue:2617    19-Jan-18

Alan Gassman Interviews David Kirk About Section 199A and Associated New Tax Law Issues Steve Leimberg's Income Tax Planning Newsletter Issue:128    18-Jan-18

7520 and Other Key Rates - February 2018 Steve Leimberg's Estate Planning Newsletter Issue:2616    18-Jan-18

Ron Aucutt's "Top Ten" Estate Planning and Estate Tax Developments of 2017 Steve Leimberg's Estate Planning Newsletter Issue:2615    17-Jan-18

Chris Nason: The Estate and GST Tax Exemption Will Not Double After the Tax Cuts and Jobs Act Steve Leimberg's Estate Planning Newsletter Issue:2614    16-Jan-18

Finance 1.13.2018 Bob LeClair's Finance and Markets Newsletter Issue:942    14-Jan-18

Actual Text

Jerry J. Sun et ux. v. Commissioner, No. 16-60270 Taxes Owed on Misappropriated Funds

IR-2018-8 (17 January 2018) IRS, States and Tax Industry Warn Employers to Beware of Form W-2 Scam; Tax Season Could Bring New Surge in Phishing Scheme

CA-2018-1 Tax Relief for Victims of Wildfires, Flooding, Mudflows and Debris Flows in California

Rev. Rul. 2018-5, 2018-6 IRB 1 IRS Applicable Federal Rates for February 2018

H.R. 4789 Cutting Local Taxes by Reinstating SALT Act

R42959 CRS Reports on Recent Changes in the Estate and Gift Tax Provisions

Instant Audio and Podcasts

60 Second Planner

Green v. U.S. -- Trust's Income Tax Charitable Deduction Limited to Property's Basis

Information Letter 2017-0030 -- Distribution is Not an Eligible Rollover

Farr v. Commissioner -- Excise Tax on Excess Benefits Transactions


Keebler, Blattmachr and Shenkman: Asset Protection Planning Under the New Tax Law

Keebler, Blattmachr and Shenkman: Individual Income Tax Planning After Tax Reform

Bob Keebler on the Newly Passed Tax Bill

Keebler and Gordon on Planning for Stock Basis under the Proposed FIFO Rule

Bob Keebler Compares the House and Senate Tax Bills

Larry Brody on the Senate Tax Bill and Life Insurance Contract Basis

Bob Keebler on the House Tax Bill

Keebler and Adkisson on Avrahami v. Commissioner


MacArthur Bill Would Require IRS Online Calculator

Tax Law Loophole Benefits Fiscal Year Multinationals

Taxpayer Advocate: IRS Funding Cuts Hinder Implementation of New Tax Law

The Qualified Charitable Distribution Under the New Tax Law

$10K State Tax Deduction Cap Prompts Bold Moves To Skirt California Taxes

Estate Litigation Predictions for 2018

New Tax Law Relaxes Retirement Plan Loan Payback Rules

Social Security’s Top Five Blog Posts

When It Pays To Pay Social Security Taxes

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

Practical Issues Involving Implementing IRA Trusts (From a State Trust Point of View)
Seymour Goldberg - Ed Slott's IRA Advisor

Understanding the Tax Cuts and Jobs Act
Samuel A. Donaldson - SSRN

Planning for the UBTI Changes
Dennis Walsh - Planned Giving Design Center

Protect Vulnerable Adults From Financial Exploitation
Stuart C. Bear - Estate Planning

Tax and Penalty Imposed on Section 401(k) Distribution Cates, TCM 2017-178
Robert E. Madden, Frank S. Baldino, and Scott A. Bowman - Estate Planning

Web Links

2018 Tax Reform Calculator -- Paycheck City
See how your paycheck will change from 2017 to 2018 by entering your per-period or annual salary along with the pertinent Federal, State and local W-4 information in this tax reform calculator.

IRA FAQs - Recharacterization of Roth Rollovers and Conversions -- IRS
Page from the IRS website confirms that a Roth IRA conversion made in 2017 may be recharacterized as a contribution to a traditional IRA if the recharacterization is made by October 15, 2018.

National Taxpayer Advocate Annual Report to Congress 2017
National Taxpayer Advocate, Nina E. Olson, has released her 2017 Annual Report to Congress, describing challenges the IRS will face as it implements the recently enacted tax reform legislation and unveiling a new publication, “The Purple Book,” that presents 50 legislative recommendations intended to strengthen taxpayer rights and improve tax administration. Released January 10, 2018.

Ron Aucutt’s “Top Ten” Estate Planning and Estate Tax Developments of 2017
In an annual tradition, Ronald Aucutt, a McGuireWoods partner and chair emeritus of the firm’s private wealth services group, with help from his McGuireWoods colleagues, has identified the following as the top ten estate planning and estate tax developments of 2017.

Selected Highlights of Tax Cuts and Jobs Act and Estate Planning Considerations - Bessemer Trust
Summary prepared by Steve Akers for Bessemer Trust. January 5, 2018. PDF, 30 pp.

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