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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


Finance 3.23.2019 Bob LeClair's Finance and Markets Newsletter Issue:997    24-Mar-19

Important Announcement: LISI Adds Practice Management Newsletter to Its Family of Newsletters Steve Leimberg's Estate Planning Newsletter Issue:2712    22-Mar-19

Alexander A. Bove, Jr. - A Trust Without Beneficiaries - A New Purpose for Purpose Trusts Steve Leimberg's Estate Planning Newsletter Issue:2711    20-Mar-19

Chuck Rubin on US v. Ringling: Beneficiaries Hit with Transferee Liability Suit for Estate Taxes 19 Years After Date of Death Steve Leimberg's Estate Planning Newsletter Issue:2710    18-Mar-19

7520 and Other Key Rates - April 2019 Steve Leimberg's Estate Planning Newsletter Issue:2709    17-Mar-19

Mike Jones & DeeAnn Thompson on the Disappearing DSUE Steve Leimberg's Estate Planning Newsletter Issue:2708    14-Mar-19

Actual Text

PLR 201908007 (10 October 2019) Grantor's Contribution to Trust Is Not Completed Gift

PLR 201908008 (10 October 2019) Contributions to Trust Are Not Completed Gift

PLR 201908014 (26 November 2018) Plan Qualifies As Deferred Compensation

Notice 2019-25, 2019-15 IRB 1 (22 March 2019) Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual

PLR 201908018 (30 October 2019) IRS Grants Extension to Elect Special Valuation for Farmland

Notice 2019-26, 2019-15 IRB 1 (22 March 2019) Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2020

Instant Audio and Podcasts

60 Second Planner

Notice 2019-25 -- IRS Expands Underpayment Penalty Relief

"Buck Rogers" Trust Not Eligible for Bankruptcy

Ringling -- Transferees Liable for Estate Tax


Bob Keebler on Notice 2019-07

Keebler: An Overview of Section 199A Final Regulations

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


Are State Tax Refunds Taxable After TCJA?

Special 2018 Underpayment Penalty Relief Expanded

The Sanders Estate Tax Proposal: Preemptive Planning

Sex Discrimination and Tax Law

Claiming Losses on Cryptocurrency Transactions

Requesting a Waiver of Penalty for Failure to Take RMDs

How to Protect Your Passport from Being Taken by the IRS

South Dakota Enacts POLST Law

How to Get Your Social Security Benefit Statement (SSA-1099)

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

What to Do With an Unwanted Life Insurance Policy
Michael Brohawn - Estate Planning

Planning Challenges for Beneficiaries With Special Needs
Kristen M. Lewis - Estate Planning

Key Steps to Prepare a Business for Successful Sale
Seth Webber and Casey Karlsen - Estate Planning

Divorce Planning With Irrevocable Trusts Under the TCJA
Edward F. Smith III and Yoshimi O. Smith - Estate Planning

Interest in Spendthrift Trust Can Compensate Trust for Breach of Fiduciary Duty
Willam P. Lapiana - Estate Planning

Web Links

Wealth Tax Simulator
By Emmanuel Saez and Gabriel Zucman, the Berkeley economists who helped Sen. Elizabeth Warren develop her wealth tax, this website allows you to simulate your own wealth tax under the proposal.

Lists of Federal Tax Regulations
Maintained by Professor Annette Nellen, these annual lists of federal tax regulations identify the Code sections affected, describe the regs and provide links to the full text. A separate list is maintained for each year.

Net Worth Taxes: What They Are and How They Work -- WCEG
This paper, from the Washington Center for Equitable Growth, provides an introduction to net worth taxes. By Greg Leiserson, Will McGrew, and Raksha Kopparam March 21, 2019.

State Individual Income Tax Rates and Brackets for 2019 - Tax Foundation
A survey of current state income tax rates. March, 2019. 11pp., PDF.

RESA 2019 Legislative Proposals to Improve Retirement Security and Saving -- Brookings Institution
This study offers observations about policy issues raised by several key proposals that are, or recently have been, under consideration in Congress. March, 2019. 15pp., PDF.

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