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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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Steve Leimberg Reviews of Eric Green's Tax Trilogy: The Accountant's Guide to Resolving Tax Debts, The Accountant's Guide to Resolving Payroll Taxes and Personal Liability and The Accountant's Guide to IRS Collections Steve Leimberg's Income Tax Planning Newsletter Issue:211    04-Mar-21

Mary E. Vandenack: The Evolution of Innovation, Technology and Estate Planning - Moving Toward a Concierge Practice Steve Leimberg's Estate Planning Newsletter Issue:2867    02-Mar-21

Richard L. Fox and Jonathan G. Blattmachr on Estate of Miriam M. Warne Steve Leimberg's Charitable Planning Newsletter Issue:306    01-Mar-21

Finance 2.27.2021 Bob LeClair's Finance and Markets Newsletter Issue:1092    28-Feb-21

Steve Leimberg: Review of Steven Siegel's UNDERSTANDING THE FEDERAL GIFT TAX Steve Leimberg's Estate Planning Newsletter Issue:2866    25-Feb-21

Chris Mercer on Blake B. Hartman v. BigInch Fabricators & Construction Holding Company, Inc. - Indiana Supreme Court Affirms the Words on the Page of a Mandatory Buyout Provision Steve Leimberg's Business Entities Newsletter Issue:222    23-Feb-21

Actual Text

H.R. 1319 American Rescue Plan Act of 2021

PLR 202108005 (21 July 2020) IRS Addresses Income, Gift, Estate, GSTT Issues Related to Trust Modifications

Duane Pankratz v. Commissioner, No. 21255-13; No. 27239-13, T.C. Memo. 2021-26 (3 March 2021) Tax Court Denies Charitable Deduction for Interest in Oil and Gas Fields

In Re Trust Created by McGregor, 308 Neb. 405 (12 February 2021) Nebraska Supreme Court Invalidates Nonjudicial Settlement Agreement

Luke Joseph Chiarelli v. Commissioner, No. 452-16; No. 2115-18, T.C. Memo. 2021-27 (3 March 2021) Tax Court Denies Deductions for Unsubstantiated Charitable Contributions

PLR 202108006 (31 July 2020) IRS Addresses Tax Implications of Trust Modifications

Instant Audio and Podcasts

60 Second Planner

Nebraska Supreme Court Invalidates Nonjudicial Settlement Agreement

PLR 202108001: Trust Modification Won't Cause Adverse Tax Consequences

Extension of Time to Elect Portability


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


The IRS Paid $3 Billion In Interest To Taxpayers Because It Failed To Get Refunds Out On Time

Using Probability-Of-Success-Driven Guardrails To Manage Safe Retirement Spending

Opinion: DAF Numbers Obscure Who’s Giving and How Much

The Oregon Stimulus Taxation Twist

TIGTA on Unrelated Business Income Tax Enforcement

IRS Rules On Crypto Reporting Just Got Even More Confusing

Strategies for Taking Required Minimum Distributions

NY Times: Warren Revives Wealth Tax, Citing Pandemic Inequalities

Did the Texas Legislature Create a Back Door for the Creation of a Self-Settled Asset Protection Trust?

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

Finding a Fix for Powell
Jonathan G. Blattmachr, Mitchell M. Gans, and Elizabeth T. Pierson - Estate Planning

Selected Issues Associated With Like-Kind Exchanges
Roger McEowen - Estate Planning

Estate Planning Considerations for Global Families
Gilda Almeida - Estate Planning

Taxpayers Die but Their International Penalties Live On
Hale E. Sheppard - Estate Planning

Planning With SPAC Securities
Espen Robak - Trusts & Estates

Web Links

The 2020 DAF Report -- NPT
National Philanthropic Trust's 2020 DONOR-ADVISED FUND REPORT examines 2015 through 2019 fiscal year data from 993 charities. For the tenth consecutive year, there was growth in donor-advised funds (DAFs) in every key metric.

AICPA Comment Letter -- IRS Estate Tax Closing Letter Proposed Regulations
AICPA comments on REG-114615-16 suggest procedures to allow an executor to request a closing letter and pay the required fee at the time the estate tax return is filed.

Obstacles Exist in Detecting Noncompliance of Tax-Exempt Organizations -- TIGTA
Report from the Treasury Inspector General for Tax Administration (TIGTA) describes challenges faced by the IRS is identifying and preventing abusive schemes in the nonprofit sector. February 17, 2021. PDF, 23 pp.

2020 IRS Publication 17 -- Your Federal Income Tax
Publication 17 covers the general rules for filing a federal income tax return. It explains the tax law to make sure you pay only the tax you owe and no more. This page from the IRS website contains a link to the most recent revision of Publication 17, released February 11, 2021.

Plan Design During Challenging Times: 7 Actionable Insights from Behavioral Finance
This whitepaper from Voya Financial proposes changes to plan design that can boost savings once the economy recovers. PDF, 12 pp. February, 2021.

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