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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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Alan S. Gassman, Jerome B. Hesch & Martin B. Shenkman on the Biden 2-Step for Wealthy Families: Why Affluent Families Should Immediately Sell Assets to Irrevocable Trusts for Promissory Notes Before Year-End and Forgive the Notes If Joe Biden Is Elected, A/K/A What You May Not Know About Valuing Promissory Notes and Using Lifetime Q-Tip Trusts Steve Leimberg's Estate Planning Newsletter Issue:2813    10-Aug-20

Finance 8.8.2020 Bob LeClair's Finance and Markets Newsletter Issue:1063    09-Aug-20

Steve Leimberg - Review of Planning for Ownership and Inheritance of Pension and IRA Accounts and Benefits in Trust or Otherwise After the Secure Act: The Estate Planner's IRA/Pension Planning Guide Steve Leimberg's Estate Planning Newsletter Issue:2812    07-Aug-20

Michael Geeraerts & Jim Magner on the Bolles and Kroner Cases - Is It a Gift, a Loan, or Taxable Income Steve Leimberg's Estate Planning Newsletter Issue:2811    06-Aug-20

Jeff Baskies: Some Dos and Don'ts If You are Planning with Your Clients' Florida Homesteads in 2020 Steve Leimberg's Asset Protection Planning Newsletter Issue:409    05-Aug-20

Alan S. Gassman And Brandon L. Ketron: August 4th PPP FAQ's Provide Some Clarification but Throw New Curve Balls at Small Business Owners Steve Leimberg's Business Entities Newsletter Issue:203    05-Aug-20

Actual Text

VHC Inc. v. Commissioner, No. 18-3717, No. 18-3718 (6 August 2020) Denial of Bad Debt Deductions Affirmed by 7th Circuit

PLR 202032009 (13 May 2020) IRS Grants Waiver of 60-day IRA Rollover Requirement

PLR 202032010 (13 May 2020) IRS Waives Rollover REquirment for IRA Distribution

T.D. 9907 (7 August 2020) IRS Issues Final Regs. on Treatment of Payments to Charitable Entities in Return for Consideration

H.R. _____ Make Billionaires Pay Act (7 August 2020)

Robert A. Connell v. Commissioner, No. 19-2668 (6 August 2020) Debt Is Ordinary Income, Not Capital Gains

Instant Audio and Podcasts

60 Second Planner

Executive Action Deferring Payroll Taxes

Seril -- Income Tax and Penalty on Early Withdrawal from IRA

SBA Issues PPP Loan Forgiveness FAQs


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

Bob Keebler and Ed Slott on RMDs Under the CARES Act

Bob Keebler and Jason Early on the Cavallaro Case

Bob Keebler and Lyle Benson: Planning Techniques that Work Well in a Volatile Market


Executive Order to Defer Withholding and Payment of Employee OASDI FICA Taxes

Trump Extends Student Loan Relief Provisions Through the End of the Year

Final Regulations Issued on Treatment of Certain Charitable Contributions as Business Expenses and State Tax Credit Issues Related to Charitable Contributions

Sign up for Medicare Part B Online, by Fax or Mail

Need A Loan? Tax Rules Now Let You Borrow From Family At Ultra Low Interest Rates

Using A Family Dynasty 529 Plan For Multigenerational College Planning

Foreign Trust Jurisdictional Considerations

SECURE Act Gives Businesses Extra Time to Establish New Retirement Plans

FAQ on PPP Loan Forgiveness Issued by SBA with Some Surprises on Shareholder-Employee Payroll Costs

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

BDIT 2701: Avoiding Section 2701 By Selling Carried Interest Directly To Beneficiary Defective Inheritor's Trust
Joe Higgins and Angelo F. Tiesi - Estate Planning

Trusts In Wealth Preservation—Not Only For The Super Rich
Louis A. Silverman - Estate Planning

Why Billionaires Acquire Life Insurance
Richard L. Hartmann - Estate Planning

IRS Issues New Guidance on Tax Treatment of Cryptocurrencies
Roger W. Dorsey, Kyleen Prewett and Gaurav Kumar - Estate Planning

The First Rule of Impactful Giving: Give the Right Asset
Ryan Boland - Estate Planning

Web Links

Guides for Court-Appointed Guardians -- CFPB
From the Consumer Financial Protection Bureau, Managing Someone Else's Money guides for those appointed by a court to be guardians of property or conservators, giving them the duty and the power to make financial decisions on someone’s behalf. National guides in English and Spanish and six state-specific guides.

Update to Where-To-File Address for Form 8971 -- IRS
Updated as of August 6, 2020.

Akers ACTEC 2020 Annual Meeting Musings -- Bessemer Trust
Various seminars at the ACTEC 2020 Annual Meeting are summarized. Topics include: litigation issues, DNA testing effects, SECURE Act, pre-mortem probate, UPMIFA, well-being for planners, unconscious bias, foreign person as trustee, transfer planning, attacks on privacy by collection of personal information, and hot topics.

Form 1127 Filing Address To Request Extension of Form 709 Gift Tax Payment Has Been Updated -- IRS
This announcement supplies a new address replacing the filing address on page 3 of Form 1127 (Rev. December 2011) for Form 1127 when the tax due is a gift tax reportable on Form 709.

Help for Agents Under a Power of Attorney -- CFPB
To help people (including family members) with legal authority to handle an older person’s money, the Office contracted and worked closely with the American Bar Association Commission on Law and Aging to prepare this guide.

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