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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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Martin M. Shenkman's Meeting Notes from Heckerling 2019, Day 1 Afternoon Current Development Notes Steve Leimberg's Estate Planning Newsletter Issue:2696    15-Jan-19

Breaking News: U.S. Supreme Court to Decide Whether an In-State Resident Beneficiary Can Cause State Income Tax! Steve Leimberg's Income Tax Planning Newsletter Issue:166    14-Jan-19

Finance 1.12.2019 Bob LeClair's Finance and Markets Newsletter Issue:989    13-Jan-19

Alan S. Gassman & Brandon L. Ketron: Are 529 Plans Better Investments Than Variable Annuities, Even If Not Spent on Education, and If So, Why Ever Use a Variable Annuity Steve Leimberg's Financial Products Planning Newsletter Issue:5    10-Jan-19

Andrea Dykes, Linda Kotis and Carolyn Rogers on the Reset of the District of Columbia's Estate Tax Exemption Steve Leimberg's Estate Planning Newsletter Issue:2695    09-Jan-19

Martin M. Shenkman, Alan S. Gassman, Joy Matak and Lee Slavutin: 2019 Estate & Financial Planning Resolutions Steve Leimberg's Estate Planning Newsletter Issue:2694    08-Jan-19

Actual Text

Mark A. Saccullo et al. v. United States, No. 17-14546 (11 January 2019) 11th Circuit Addresses Validity of Estate Tax Lien

S. 12 Health Savings Act of 2019

United States v. Jan M. Mengedoht et al., No. 8:17-cv-00238 (9 January 2019) District Court Allows Foreclosure for Unpaid Estate Taxes

H.R. ____ Permanently Repeal the Estate Tax Act of 2019

Bedrosian v. United States, No. 17-3525, __ F.3d __, 2018 U.S. App. LEXIS 36146 (3rd Cir. Dec. 21, 2018) 3rd Circuit Addresses Jurisdiction & Standard of Proof in FBAR Cases

S. ___ End Taxpayer Subsidies for Drug Ads Act

Instant Audio and Podcasts

60 Second Planner

Supreme Court Grants Certiorari in Kaestner Trust Income Tax Case

Bedrosian -- Jurisdiction and Standards of Proof in FBAR Cases

Rev. Proc. 2019-1 -- Increased User Fees For Private Rulings


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


Virginia Supreme Court: Elective Share Suit Dismissed for Naming the Wrong Party

Update on Tax Court Operations During the Shutdown

The "Other Lawyers" in On the Basis of Sex

Supreme our Will Review North Carolina Trust Income Tax Case

New Addresses for Filing Estate and Gift Tax Returns

How to Protect Tax Data from Hackers

Filing a Social Security Retirement Application Online

Tax Transcripts During the Government Shutdown

IRS Revises Publication 535 to Remove Real Estate and Insurance Agents/Brokers from SSTB Category

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

Happy New Year -- Reconsidering the Tax Treatment of Alimony
Tyler Hardcastle and Margaret Ryznar - SSRN

Tax-Efficient Charitable Giving of Savings or Retirement Benefits
Albert Feuer - Tax Management Estate, Gifts and Trusts Journal

A Model of Complexity and Uncertainty: Redemptions of Partnership Interests
Michelle M. Jewett - The Tax Lawyer

The State-Charity Disparity Under the 2017 Tax Law
Daniel J. Hemel - Washington University Journal of Law and Policy

A Run for Your Money: Are Able Accounts Truly an Innovative, User-Friendly Financial Savings Tool for the Broad Spectrum of Disabled Americans?
Madeleine Laser - Touro Law Review

Web Links

Reports from the 53rd Annual Philip E. Heckerling Institute (2019)
Volunteer Reporters will be posting daily Reports containing highlights of the proceedings of the 53rd Annual Philip E. Heckerling Institute on Estate Planning on January 14-18, 2019 at the Orlando World Center Marriott Resort and Convention Center in Florida. Scroll down on this page for links to the reports.

Defining Death: Organ Transplantation and the Fifty-Year Legacy of the Harvard Report on Brain Death
This special report is published in commemoration of the fiftieth anniversary of the “Report of the Ad Hoc Committee of the Harvard Medical School to Examine the Definition of Brain Death,” a landmark document that proposed a new way to define death, with implications that advanced the field of organ transplantation.

Ron Aucutt’s “Top Ten” Estate Planning and Estate Tax Developments of 2018 -- ACTEC
These 2018 “top ten” developments cover a variety of subjects and foreshadow several developments to watch for in 2019 and future years.

CAF World Giving Index - 2018
Now in its ninth year, the CAF World Giving Index looks at charitable behaviour around the world and shares insights into the nature of giving and trends in global generosity.

General Explanation of Public Law 115-97 -- Joint Committee on Taxation
The "Blue Book" for the Tax Cuts and Jobs Act. December 20, 2018. PDF, 457 pp.

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