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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

Mary Vandenack: Notes from the NYU 11th Annual Tax Controversy Forum Steve Leimberg's Income Tax Planning Newsletter Issue:182    18-Jul-19

Sandra D. Glazier on Alberhasky v. Alberhasky: Planning with 529 Accounts - Beware Fiduciary Obligations when Held in Trust Steve Leimberg's Estate Planning Newsletter Issue:2737    17-Jul-19

7520 and Other Key Rates - August 2019 Steve Leimberg's Estate Planning Newsletter Issue:2736    17-Jul-19

Significant Quarter 2, 2019 Developments: Estate, Gift and Generation-Skipping Transfer Taxes Steve Leimberg's Estate Planning Newsletter Issue:2735    15-Jul-19

Finance 7.13.2019 Bob LeClair's Finance and Markets Newsletter Issue:1013    13-Jul-19

Brad Dewan on PLR 201909003: What if the Estate Is Named as the Beneficiary of Decedent's IRA Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:708    11-Jul-19

Actual Text

H.R. _____ Legacy IRA Act
updated:19-Jul-19

S. 2078 Proposed Bill Addresses Tax Treatment of Alaska Permanent Fund Dividends
updated:19-Jul-19

S. 2155 Stop Wall Street Looting Act
updated:19-Jul-19

S. 2156 S Corporation Modernization Act of 2019
updated:19-Jul-19

S. 2114 ISA Student Protection Act of 2019
updated:18-Jul-19

S.J. Res. 50 (16 July 2019) Proposed Congressional Resolution Disapproves of SALT Credit Rule
updated:18-Jul-19

Instant Audio and Podcasts

60 Second Planner

PLR 201925005 -- Tax Consequences of ING Trusts
updated:18-Jul-19

PLR 201925005 -- Tax Consequences of ING Trusts
updated:18-Jul-19

CCA 201926013 -- Alternate Valuation Date Couldn't Be Used Where Values Changed on Audit
updated:16-Jul-19

Podcasts

The Kaestner Supreme Court Decision: An Insider's View
updated:25-Jun-19

Bob Keebler on the SECURE Act
updated:24-May-19

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

BlogWatch

Study: Lifestyle Changes Can Decrease Risk of Alzheimers
16-Jul-19

Are Concerns Over Stretch IRAs And The SECURE Act Justified?
16-Jul-19

Adidas 401(k) Lawsuit Argues Passive Funds Best for Participants
15-Jul-19

Family of New York Man Sues Hospital for Violating Advance Directive
15-Jul-19

Retirement Plan Sponsors May Offer Model QDRO
15-Jul-19

Minimizing Taxes In Divorce Without The Alimony Deduction
12-Jul-19

Out-Of-State Trusts With North Carolina Beneficiaries, Apply For Tax Refund NOW
12-Jul-19

When a Reverse Rollover into a 401k Makes Sense
10-Jul-19

Choosing The Right 529A (ABLE) Plan For A Special Needs Beneficiary
10-Jul-19

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

Signs Your Client Has Dementia
Letha Sgritta McDowell - Trusts & Estates

Medicare: The Next Frontier
Mark Miller - Trusts & Estates

Making (or Not Making) the Case for Domestication of a Non-U.S. Trust
Jennifer J. Wioncek - Trusts & Estates

Trust Drafting With the End in Mind
Trisha W. Hall - Trusts & Estates

Californiaís New Decanting Statute
Nicole Ramos Takemoto - Trusts & Estates

Web Links

Implementation Guide for Modernizing Conservatorship Monitoring - National Center for State Courts
"...the purpose of this report is to inform readers of the efforts and advancements under way in light of problems posed by conservatorships. Regardless of the current situation within a state, the proposed strategies can be adapted to assist all courts." June, 2019.

The Economics of Providing 401(k) Plans: Services, Fees, and Expenses, 2018
This report from the Investment Company Institute analyzes trends in the expense ratios of funds inside and outside of 401k plans. July, 2019. PDF, 34 pp.

The Taxpayer Roadmap 2019 -- Taxpayer Advocate Service
This map, published by the National Taxpayer Advocate, illustrates, at a very high level, the stages of a taxpayerís journey, from getting answers to tax law questions, all the way through audits, appeals, collection, and litigation. It shows the complexity of tax administration, with its connections and overlaps and repetitions between stages.

Description of Revenue Provisions Contained in the President's FY 2020 Budget Proposal -- JCT
This document, prepared by the staff of the Joint Committee on Taxation, provides a description and analysis of certain revenue provisions modifying the Internal Revenue Code of 1986 that are included in the Presidentís fiscal year 2020 budget proposal, as submitted to the Congress on March 11, 2019. For each provision, there is a description of present law and the provision (including effective date), and an analysis of policy issues related to the provision. In addition, all provisions include a citation to Estimated Budget Effects of the Revenue Provisions Contained in the Presidentís Fiscal Year 2020 Budget Proposal, which is included as an appendix to this volume.

2020 Democratic Presidential Candidates on Taxes and Investments -- ATF Action Fund
Americans for Tax Fairness Action Fund website detailing the tax plans or proposals of each Democratic presidential candidate. Wealth taxes, higher capital gains taxes, stronger estate taxes, higher corporate tax rates, financial transaction and carbon taxes, and EITC and Child Tax Credit expansions are among the reforms detailed on the website, broken down by candidate and type of tax.

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