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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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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

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

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

H.R. 6978 Business Activity Tax Simplification Act of 2018

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

H.R. 7021 Proposed Bill Allows Use of 529 Plan Funds for Early Education Expenses

Instant Audio and Podcasts

60 Second Planner

PLR 201840007 -- 401(k) Account Payable to Trust

PLR 201839005 -- Spouse May Rollover Plan Benefit to IRA

McKelvey -- Income Tax Due on Stock Transactions


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

Keebler on Drawdown and Portfolio Strategies After Tax Reform

Keebler on Avoiding Low Basis Traps


How to Take Early IRA Distributions Without Penalty

Maryland Enacts New Statute of Limitations for Breach-of-Trust Actions

FASB Reluctant to Act on Digital Currency Guidance

Tenth Circuit Affirms Tax Court Assessment in Association for Honest Attorneys case

2019 Estimated Limits for Retirement Plans

Gifts to Children Under the New Kiddie-Tax Rules

Social Security Benefits to Increase in 2019

Calculating RMDs on Multiple Inherited IRAs

Hybrid Life Insurance Policies As Long-Term Care Funding Strategy

(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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