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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 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
updated:24-Mar-19

PLR 201908008 (10 October 2019) Contributions to Trust Are Not Completed Gift
updated:24-Mar-19

PLR 201908014 (26 November 2018) Plan Qualifies As Deferred Compensation
updated:24-Mar-19

Notice 2019-25, 2019-15 IRB 1 (22 March 2019) Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual
updated:24-Mar-19

PLR 201908018 (30 October 2019) IRS Grants Extension to Elect Special Valuation for Farmland
updated:24-Mar-19

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
updated:24-Mar-19

Instant Audio and Podcasts

60 Second Planner

Notice 2019-25 -- IRS Expands Underpayment Penalty Relief
updated:22-Mar-19

"Buck Rogers" Trust Not Eligible for Bankruptcy
updated:20-Mar-19

Ringling -- Transferees Liable for Estate Tax
updated:13-Mar-19

Podcasts

Bob Keebler on Notice 2019-07
updated:25-Jan-19

Keebler: An Overview of Section 199A Final Regulations
updated:25-Jan-19

Bob Keebler on Roth IRA Basics
updated:04-Sep-18

Keebler on Roth IRA Conversions After the Tax Cuts and Jobs Act
updated:24-Aug-18

Bob Keebler on Tax Planning Under the Section 199A Regulations
updated:20-Aug-18

Bob Keebler -- Overview of the Section 199A Proposed Regulations
updated:17-Aug-18

Bob Keebler on Section 199A: An Executive Summary
updated:08-Aug-18

Keebler on Income Tax Planning for IRAs and Qualified Plans
updated:31-Mar-18

BlogWatch

Are State Tax Refunds Taxable After TCJA?
23-Mar-19

Special 2018 Underpayment Penalty Relief Expanded
22-Mar-19

The Sanders Estate Tax Proposal: Preemptive Planning
21-Mar-19

Sex Discrimination and Tax Law
20-Mar-19

Claiming Losses on Cryptocurrency Transactions
20-Mar-19

Requesting a Waiver of Penalty for Failure to Take RMDs
19-Mar-19

How to Protect Your Passport from Being Taken by the IRS
18-Mar-19

South Dakota Enacts POLST Law
14-Mar-19

How to Get Your Social Security Benefit Statement (SSA-1099)
14-Mar-19

Journals
(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.

Copyright 2019 Leimberg Information Services Inc.