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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


Steve Leimberg on Sun Life Assurance v. Wells Fargo - Amicus Brief in STOLI Case Steve Leimberg's Estate Planning Newsletter Issue:2652    19-Jul-18

Lee Slavutin, Richard Harris & Martin Shenkman: Intergenerational Split Dollar, Recent Adverse Decisions in Morrissette and Cahill - Where Do We Go from Here? Steve Leimberg's Estate Planning Newsletter Issue:2651    17-Jul-18

7520 and Other Key Rates - August 2018 Steve Leimberg's Estate Planning Newsletter Issue:2650    17-Jul-18

Should I Stay or Should I Go (to Florida): David Pratt, Lindsay A. Rehns & Daniel Hatten Steve Leimberg's Estate Planning Newsletter Issue:2649    16-Jul-18

Finance 7.14.2018 Bob LeClair's Finance and Markets Newsletter Issue:965    15-Jul-18

Larry Katzenstein & Jeff Pennell: How Does South Dakota v. Wayfair Impact a State's Ability to Tax Undistributed Trust Income? Steve Leimberg's Income Tax Planning Newsletter Issue:148    12-Jul-18

Actual Text

T.D. 9835 IRS Issues Final Regs. on Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions

Miguel A. Jusino et al. v. Commissioner, No. 20101-17, T.C. Memo. 2018-112 Taxpayers Whose Parental Rights Were Terminated Can't Take Dependency Deductions

H.R. _____ Lessen Impediments from Taxes (LIFT) for Charities Act

S. 3246 Taxpayer First Act of 2018

Hargis v. Koskinen, 121 AFTR2d 2018-2206 (22 June 2018)Secondary Liability on Debt Does Not Produce Basis for S Corp Owner

H.R. 6406 Ending the Monopoly of Power Over Workplace Harassment through Education and Reporting (EMPOWER) Act

Instant Audio and Podcasts

60 Second Planner

Fielding -- Minnesota Supreme Court Strikes Down Income Taxation of Trust Based Solely on Residence of Grantor

Hargis -- Secondary Liability on Debt Does Not Produce Basis for S Corp Owner

New Jersey Court Admits Codicil Written in Testator's Blood


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

Keebler on Five of the Best Estate Planning Ideas of 2018

Estate Planning After Tax Reform

Tax Planning for Real Estate Under TCJA

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

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


Kaestner and Fielding Cases: the Latest on Constitutionality of State Income Taxation of Trusts

IRS Clarifies “Willfulness” Under FBAR Rules

Review of IRA Aggregation Rules

IRS Ends Donor-Disclosure Requirement for Certain Tax-Exempt Organizations

States Sue IRS, Treasury To Strike Down SALT Cap Under New Tax Law

Addressing Fiduciary Conflicts of Interest

Unclaimed Property Laws Threaten Retirement Accounts

Competing Arguments on the Presidential Power to Index Capital Gains

IRS Notice 2018-61: Favorable Guidance on the Income Tax Deductibility of Trust Administration Expenses

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

Major Concern With Minors: Planning for UTMA Accounts
Jordan Sprechman, Thomas McGraw, and Christina Reda - Estate Planning

Financial Industry Has New Rules to Protect the Elderly
Jason B. Hirsh and Lauren Wolven - Estate Planning

Best Estate Planning Techniques Under TCJA—Part 3: GLT
S. Stacy Eastland - Estate Planning

Preserving Assets in Trusts for Clients Considering Cryonics
John Dedon - Estate Planning

How to Avoid Common Sources of Drafting Errors
L. Paul Hood Jr. - Estate Planning

Web Links

Electronic End-of-Life and Physician Orders for Life-Sustaining Treatment (POLST) Documentation Acce
Report from the National Coordinator for Health Information Technology describes efforts to produce a registry of POLST directives. July, 2018. PDF, 29 pp.

Electronic End-of-Life and Physician Orders for Life-Sustaining Treatment (POLST) Documentation Acce
Report from the National Coordinator for Health Information Technology describes efforts to produce a registry of POLST directives. July, 2018. PDF, 29 pp.

Complaint -- New York v. Mnuchin
Complaint filed by New York, New Jersey, Connecticut and Maryland in the U.S. District Court for the Southern District of New York challenging the limitations on state and local tax deductions in the Tax Cuts and Jobs Act of 2017. PDF, 52 pp.

Life Insurance Policy Locator Service - National Association of Insurance Commissioners
Website of the NAIC offers to assist consumers in locating life insurance policies and annuity contracts of a deceased family member or close relationship.

College Endowments -- Federal Reserve Bank of Cleveland
This Economic Commentary documents the large dispersion in the value of college endowments across institutions and also shows how endowment values have changed over time. It also provides information on the number of institutions that may be affected by the new federal "endowment tax" and how that number may fluctuate over time. May 17, 2018.

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