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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

Newsletters

Finance 2.17.2018 Bob LeClair's Finance and Markets Newsletter Issue:947    18-Feb-18

7520 and Other Key Rates - March 2018 Steve Leimberg's Estate Planning Newsletter Issue:2627    17-Feb-18

James Kane: Augmenting the 2017 Nevada Trust Win in Klabacka Steve Leimberg's Asset Protection Planning Newsletter Issue:358    15-Feb-18

Ken Crotty: How to File Tax Returns for Disregarded Entities and Grantor Trusts, with Sample Forms Steve Leimberg's Income Tax Planning Newsletter Issue:133    14-Feb-18

Larry Katzenstein: 10th Circuit Reverses District Court Decision in Green Case Involving Section 642(c) Deduction for Appreciated Property Steve Leimberg's Charitable Planning Newsletter Issue:275    13-Feb-18

Carol Einhorn and Steve Leimberg: Long-Term Care, 2018 Steve Leimberg's Elder Care Law Planning Newsletter Issue:22    12-Feb-18

Actual Text

Rev. Rul. 2018-6; 2018-10 IRB 1 (16 February 2018) IRS Applicable Federal Rates for March 2018
updated:19-Feb-18

PLR 201807010 (22 November 2017) IRS Waives IRA Rollover Requirement
updated:19-Feb-18

PLR 201807001 (13 November 2017) Judicial Reformation of Trust Has Retroactive Effect on Date of Trust Creation
updated:19-Feb-18

S. 2410 Chronic Disease Management Act of 2018
updated:19-Feb-18

Amdt. No. 2010 to H.R. 2579 Immigration Security and Opportunity Act
updated:16-Feb-18

H.R. 4978 Chronic Disease Management Act of 2018
updated:16-Feb-18

Instant Audio and Podcasts

60 Second Planner

Sensenig v. Commissioner -- Transfers to Companies Were Contributions to Capital, Not Loans
updated:15-Feb-18

U.S. v. Johnson - District Court Awards Fees and Costs to Taxpayers
updated:13-Feb-18

Rev. Proc. 2018-15 -- Exempt Organization Restructuring is Simplified
updated:12-Feb-18

Podcasts

Keebler, Blattmachr and Shenkman: Asset Protection Planning Under the New Tax Law
updated:13-Jan-18

Keebler, Blattmachr and Shenkman: Individual Income Tax Planning After Tax Reform
updated:06-Jan-18

Bob Keebler on the Newly Passed Tax Bill
updated:21-Dec-17

Keebler and Gordon on Planning for Stock Basis under the Proposed FIFO Rule
updated:30-Nov-17

Bob Keebler Compares the House and Senate Tax Bills
updated:15-Nov-17

Larry Brody on the Senate Tax Bill and Life Insurance Contract Basis
updated:15-Nov-17

Bob Keebler on the House Tax Bill
updated:04-Nov-17

Keebler and Adkisson on Avrahami v. Commissioner
updated:07-Oct-17

BlogWatch

IRS To Block Hedge Fund Tax Dodge In New Law
16-Feb-18

Tax Scams in the 21st Century
15-Feb-18

Donor-Advised Funds and Alternative Assets
15-Feb-18

Budget Act Includes "Newman's Own" Provision
15-Feb-18

Understanding The New Pass-Through Business Deduction For Qualified Business Income
14-Feb-18

Retirement-related Provisions in the Bipartisan Budget Act of 2018
13-Feb-18

Opinion: Charitable Fund Workaround for SALT Deduction Limitation Won't Work
12-Feb-18

Seventh Circuit: Family Entitled to Assets Held in "Ambiguous" Special Needs Trust
11-Feb-18

IRA Recharacterization Still Works in Certain Situations
09-Feb-18

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

IRAs: Pre-Mortem and Post-Mortem Planning Ideas
Bradford N. Dewan - Estate Planning

Federal Law Permits Disclosure of Decedent's Emails
Katie von Kohorn - Estate Planning

The Legacy Gap: Where Traditional Planning Falls Short
Anne Marie Levin - Estate Planning

Use the Equitable Recoupment Defense for a Just Result
Michael F. Lynch, David B. Casten, and Nicholas C. Lynch - Estate Planning

Balancing the Duty of Impartiality and Decanting to Eliminate an Interest
William P. LaPiana - Estate Planning

Web Links

President's FY 2019 Budget --- Office of Management and Budget
A collection of documents relating to the 2019 FY Budget.

Overview of the Federal Tax System as in Effect for 2018 -- JCT
In this overview, the Joint Committee on Taxation states that for decedents dying in 2018, the unified credit of $4,417,800 effectively exempts $11.18 million from estate and gift tax. These amounts are based on a "Joint Committee staff calculation." See p. 18. PDF, 38 pp. 2-7-2018.

ABLE National Resource Center
"The ABLE National Resource Center (ANRC) is a collaborative whose supporters share the goal of accelerating the design and availability of ABLE accounts for the benefit of individuals with disabilities and their families. We bring together the investment, support and resources of the country’s largest and most influential national disability organizations." The website includes an interactive map and a tool that helps you compare state programs.

Resources for Tax Law Changes -- IRS
This page on the IRS website provides information and guidance on the Tax Cuts and Jobs Act to taxpayers, businesses and the tax community as it becomes available.

AICPA Letter to Treasury Requesting Guidance on TCJA
Letter dated January 29, 2018 requests guidance in 39 areas, and requests prompt guidance on three areas in particular: the section 199A business income deduction; section 481 accounting method changes; and penalty relief for underpayment of estimated taxes.

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