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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

Jim Weller: Qualified Opportunity Funds and the Aftermath of Two Sets of Proposed Regulations Steve Leimberg's Business Entities Newsletter Issue:170    21-May-19

Mike Jones on Private Letter Ruling 201845014: Enhancing Charitable Remainder Unitrusts Steve Leimberg's Charitable Planning Newsletter Issue:282    20-May-19

Finance 5.18.2019 Bob LeClair's Finance and Markets Newsletter Issue:1005    19-May-19

7520 and Other Key Rates - June 2019 Steve Leimberg's Estate Planning Newsletter Issue:2726    17-May-19

Martin Shenkman, Sandra Glazier & Howard Zaritsky on Raia v. Lowenstein Sandler LLP - Thoughts on a Recent Malpractice Case Steve Leimberg's Estate Planning Newsletter Issue:2725    16-May-19

7520 and Other Key Rates - June 2019 Steve Leimberg's Estate Planning Newsletter Issue:2724    16-May-19

Actual Text

Alberhasky v. Alberhasky, No. 18-0927 (15 May 2019) Iowa Court Finds Fiduciary Duties Apply to 529 Plan in Trust
updated:22-May-19

Mary Bui v. Commissioner, No. 20453-16, T.C. Memo. 2019-54 (21 May 2019) Discharge of Debt for Qualified Residence Mortgage Indebtedness Not Subject to Tax
updated:22-May-19

Lisa Milkovich et vir v. United States, No. 2:18-cv-01658 (17 May 2019) Discharge of Debt in Bankruptcy Prevents Mortgage Interest Deduction
updated:22-May-19

Rev. Proc. 2019-26, 2019-24 IRB 1 (21 May 2019) IRS Depreciation Limits for Automobiles
updated:22-May-19

S. 1370 Gold Star Family Tax Relief Act
updated:22-May-19

PLR 201920003 (26 November 2018) IRS Addresses Estate & Gift Tax Consequence of Trust Reformation
updated:19-May-19

Instant Audio and Podcasts

60 Second Planner

Alberhasky -- Fiduciary Duties Apply to 529 Plan in Trust
updated:21-May-19

Proposed Regs on ESBTs with Nonresident Aliens as Potential Current Beneficiaries
updated:16-May-19

Section 199A and UBTI
updated:14-May-19

Podcasts

California: Planning in Anticipation of Estate Tax Legislation
updated:12-Apr-19

Bob Keebler and Mitchell Gans: Kaestner and Protective Refund Claims
updated:06-Apr-19

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

BlogWatch

Students Face Unexpected Tax Hike on Scholarship Money
22-May-19

Navigating The Social Security Earnings Test When Only One Spouse Is Retired
22-May-19

IRS Plans to Issue Additional Guidance on Virtual Currency
21-May-19

Kotlikoff: Whistle Blower Reveals Benefit Scam Perpetrated By Social Security
21-May-19

Selecting the Best 529 Plan
21-May-19

Billionaire’s Gift to Morehouse Students Could Bring a Tax Hit
21-May-19

TIAA Survey: Lack of Confidence in Retirement Planning
20-May-19

Billionaire Pledges To Pay Off Entire College Class's Student Loan Debt
19-May-19

IRS Challenges Allegedly Abusive Charitable Contribution Schemes
17-May-19

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

No Good Deed Goes Unpunished: How the New Hampshire Probate Court Has Strengthened the Power of the Attorney General in Charitable Trust Suits
Angelina M. Spilios - New Hampshire Law Review

Illegitimate Succession: Vestigial Discrimination in Wyoming’s Rules of Intestate Descent
Allison Strube Learned - Wyoming Law Review

Section 199A and Choice of Passthrough Entity
Karen C. Burke - The Tax Lawyer

Qualified Opportunity Zone Funds: a Tax Investment Worth Considering
Michael Hirschfeld and Philip R. Hirschfeld - Probate & Property

Shifting Gears: Estate Planning for Today's Emerging Adults
Eileen Gallo - Probate & Property

Web Links

Protect Your Identity: What Older Adults Should Know - BCFP
Publication from the Bureau of Consumer Financial Protection. PDF, 8 pp.

Social Security Primer -- CRS
"This report provides an overview of Social Security financing and benefits under current law. Specifically, the report covers the origins and a brief history of the program; Social Security financing and the status of the trust funds; how Social Security benefits are computed; the types of Social Security benefits available to workers and their family members; the basic eligibility requirements for each type of benefit; the scheduled increase in the Social Security retirement age; and the federal income taxation of Social Security benefits." PDF, 18 pp. Updated May 7, 2019.

2019 Investment Company Fact Book -- Investment Company Institute
A review of trends and activities in the investment company industry. 59th Edition. PDF, 335 pp. April, 2019.

2019 OASDI Trustees Report -- U.S. Social Security Administration
The Social Security Act requires that the Board, among other duties, report annually to the Congress on the actuarial status and financial operations of the OASI and DI Trust Funds. This 2019 report is the 79th such report. April 22, 2019. 270 pp., PDF.

Audio of Supreme Court Argument in Kaestner Trust Case
Audio of oral argument heard April 16, 2019. For the Petitioner North Carolina Department of Revenue: Matthew W. Sawchak, Solicitor General. For the Respondent The Kimberley Rice Kaestner 1992 Family Trust: David A. O'Neil. One hour, one minute.

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