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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
Gary L. Flotron
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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Alan Gassman, Brandon Ketron, Ian MacLean & Patrick Collins: COVID-19 Legislation Impacting Charities and Not-For-Profits (PART 1 OF 4) Steve Leimberg's Charitable Planning Newsletter Issue:305    27-Jan-21

Tom Miller - Why Most Bonus Plans Fail, and How To Do It Right Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:753    26-Jan-21

Sandra Glazier on Ochse v. Ochse: A Spouse Is a Spouse of Course of Course, Unless Perhaps One Is a Spouse Following a Divorce of Course, of Course Steve Leimberg's Estate Planning Newsletter Issue:2856    25-Jan-21

Finance 1.23.2021 Bob LeClair's Finance and Markets Newsletter Issue:1087    24-Jan-21

John A. Terrill & Michael A. Breslow: Congress Passes Corporate Transparency Act to Require Disclosure of Beneficial Owners of Entities and the Creation of a National Registry of Entities Steve Leimberg's Business Entities Newsletter Issue:218    21-Jan-21

Alan Gassman & Brandon Ketron: The 10 Biggest Questions Following the Economic Aid Act & Subsequent Guidance Steve Leimberg's Business Entities Newsletter Issue:217    20-Jan-21

Actual Text

Akeem Adebayo Soboyede v. Commissioner, No. 13146-18S, T.C. Summ. Op. 2021-3 (26 January 2021) Tax Court Denies Attorney's Deductions for Lodging & Other Expenses

Terry T. Brown Sr. v. Commissioner, No. 5687-16S, T.C. Memo. 2021-4 (26 January 2021) Taxpayer Had Unreported Income and Failed to Substantiate Deductions

Kirgizia I. Grajales v. Commissioner, No. 21119-17, 156 T.C. No. 3 (25 January 2021) Individual Liable for Early Distribution Tax

FS-2021-1 (25 January 2021) IRS Provides Fact Sheet for Tax Professionals on How to Use New "Submit Forms 2848 and 8821 Online"

IR-2021-20 (25 January 2021) IRS 'Submit Forms 2848 and 8821 Online' Offers Online Contact-free Signature Options for Authorization Forms

Ochse v. Ochse, 2020 Tex. App. LEXIS 8922 (Tex. App, 4th District, 11/18/20) Recent Case Provides Guidance on Floating Spouse Provision

Instant Audio and Podcasts

60 Second Planner

Online Filing of Forms 2848 and 8821

Rev. Rul. 2021-04: Applicable Federal Rates for February

Nevada Supreme Court: Notice Failed to Bar Challenge to Trust Validity


Bob Keebler, Mary O'Reilly, and Stephen Breitstone on the Grantor Retained Interest Partnership

Bob Keebler and Paul Lee on Capital Gain Planning in 2020

Keebler on 2020 Year-End Tax Planning

Keebler and Blattmachr on the Basis of IDGT Assets at Death

Video Podcast: Keebler and Shenkman on the PPP Flexibility Act

Bob Keebler and Chris Hesse on IRC Section 461(l) and the CARES Act

Bob Keebler and Mark Fichtenbaum: Tax Planning in a Volatile Market with Low Interest Rates

Keebler on Roth Conversions in a Volatile Market


Unclaimed Property Aspects of Retirement Assets

Filing Suit for ‘Wrongful Life’

IRS Rolls Out Online Option For Submitting Authorization Forms

Revised SBA Forms Released for Forgiveness of PPP Loans

Anyone Now Can Get Special IRS-Issued PIN to Thwart Tax Identity Theft

Biden’s Extension Of Student Loan Freeze Will Continue To Count Towards Loan Forgiveness

Why The New 100%-Of-AGI Charitable Deduction Limit Isn’t Actually Good Tax Planning

Equitable Remedy To Circumvent Charging Order Exclusivity Denied In Ramos

Tax Analysts Makes Federal Tax Library (Code, Regs, Cases, Rulings, Legislative Materials) Available For Free

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

State Tax Credit Issues Raised by SALT Cap Workaround Legislation
Walter Hellerstein and Andrew Appleby - Tax Notes State

Two Restatements of Conflict of Laws Concerning Exercises of Special Powers of Appointment
James P. Spica - Real Property, Trust and Estate Law Journal

RPTE Advocates for Remote Ink Notarization and Remote Witnessing During the Pandemic
Jo-Ann Marzullo - Probate & Property

So Many Have Died: COVID-19 in America’s Nursing Homes
David English - Probate & Property

Taxing Gains at Death
Harry L. Gutman - Tax Notes

Web Links

Finance Committee Questions for the Record -- Responses by Dr. Janet Yellin
Responses by Treasury Secretary nominee Janet Yellin to follow-up questions from Senate Finance Committee members. January 21, 2021.

Social Security: Benefit Calculation -- CRS
This Congressional Research Service Report explains how Social Security retirement and disability benefits are calculated. January, 2020. PDF, 25 pp.

Tax Notes Federal Tax Library
Searchable library of federal tax law primary materials, available for free from Tax Analysts. The library includes Internal Revenue Code, Regulations, IRS rulings, court cases, selected briefs and pleadings, and legislative documents. Sponsored by Deloitte Tax, LLP.

Considerations for Recognizing and Addressing Participants with Diminished Capacity
This report, produced by the Advisory Council on Employee Welfare and Pension Benefit Plans, offers recommendations to mitigate risks to individuals resulting from diminished mental capacity, including potential financial exploitation.

Directions of Reform: 2020 Adult Guardianship Legislation Summary -- ABA
From the American Bar Association Commission on Law and Aging, a summary of 22 enactments from 38 states as of December 31, 2020. PDF, 24 pp. January, 2021.

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