Subscriber's  Login

Remember my password:
Click if you forgot your password
Sign up now


Byrle M. Abbin
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
Len Cason
April K. Caudill
Natalie Choate
Virginia F. Coleman
Robert Colvin
Andrew J. DeMaio
Joan B. Di Cola
Mark B. Edwards
Dan Evans
Richard L. Fox
Mitchell M. Gans
Alan S. Gassman
Michael Gilfix
Wendy S. Goffe
Jonathan E. Gopman
Steven B. Gorin
Ellen Harrison
Mil Hatcher
Jason E. Havens
Johnine Hays
L Paul Hood
Laura Howell-Smith
Michael J. Jones
Noel C. Ice
Larry Katzenstein
Robert S. Keebler
Donald H. Kelley
Bernard S. Kent
Michael E. Kitces
Bob LeClair
Paul S. Lee
Steve Leimberg
Alvin D. Lurie
Jim Magner
Carlyn McCaffrey
Jerry J. McCoy
A. Stephen McDaniel
John McFadden
Kevin J. McGrath
Mark Merric
Charles Ian Nash
Michel Nelson
Richard W. Nenno
Duncan E. Osborne
Steven J. Oshins
Barry Picker
David Pratt
Charles L. Ratner
Gideon Rothschild
Charles (Chuck) Rubin
Keith Schiller
John J. ("Jeff") Scroggin
Martin M. Shenkman
Ed Slott
Marc Soss
Lisa Starczewski
Bruce D. Steiner
Conrad Teitell
Robert B. Wolf
Howard M. Zaritsky
Edward K. Zollars

Follow us on Twitter

Click here for an audiotour of LISIWelcome!

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.

Recent LISI
Click here for an Audio Tour of Our LISI Site

Click here for our LISI Master Calendar
Click Here for Steve Leimberg and Bob LeClair’s NumberCruncher and Quickview Software, Books, and Other Resources
Recent Entries:
Newsletters   Actual Text   Law Threads   Journals   Web Links   Web Links   BlogWatch


Finance 11.21.2015 Bob LeClair's Finance and Markets Newsletter Issue:834    21-Nov-15

Giving Thanks: 2015 Steve Leimberg's Estate Planning Newsletter Issue:2364    20-Nov-15

December AFRs Announced - Steve Leimberg's Estate Planning Newsletter Issue:2363    20-Nov-15

Richard Fox: IRS Notice 2015-62 Provides New Guidance on Jeopardy Investments; Private Foundations Can Consider Charitable Purposes When Making Investments - Expands Opportunities for Mission-Related Investments Steve Leimberg's Charitable Planning Newsletter Issue:236    19-Nov-15

Jonathan G. Blattmachr & F. Ladson Boyle on Green v. United States: Allowance of Trust Charitable Deduction for Contribution of Appreciated Property Purchased with Gross Income Steve Leimberg's Charitable Planning Newsletter Issue:235    16-Nov-15

Finance 11.14.2015 Bob LeClair's Finance and Markets Newsletter Issue:833    15-Nov-15

Actual Text

ILM 201547006 (7 October 2015) IRS Guidance on Treatment of Employee Health Coverage Payments

PLR 201547008 (27 August 2015) IRS Waives IRA Rollover Requirement

PLR 201547009 (26 August 2015) IRS Denies Request to Waive IRA Rollover Requirement

Fleming Cardiovascular PA v. Commissioner, T.C. Memo. 2015-224, No. 10776-13R (23 November 2015) Tax Court Finds IRS's Revocation of ESOP Was Proper

Rev. Rul. 2015-25, 2015-49 IRB 1 Applicable Federal Rates for December 2015

H.R. 4016 Proposed Bill Provides for Extension of Charitable Carryover Limitation

Instant Audio and Podcasts

60 Second Planner

Green v. U.S.

IRA Contribution Deduction Disallowed in Dunn

Trust Reformation Excludes Assets from Taxable Estate


Keebler and Angkatavanich on Section 2701 Basics

Keebler and Blattmachr on Sophisticated GST Tax Planning

Keebler and Blattmachr on Expected Valuation Discount Regulations

Keebler and Blattmachr on Tax Law Change Through Executive Action

Asset Protection Planning with Self-Settled Trusts

Keebler and Blattmachr on Elkins

Keebler and Batson on Charitable Remainder Trusts

Asset Protection and Income Tax Planning for IRAs after Clark


"Taking the Fifth" on a Tax Return

Anticipating the Section 2704 Regulations on Family Partnerships

Assisted Suicide and Elder Abuse

Transfers to Trust Were Completed Gifts Despite Scrivener's Error

Reasonably Ascertainable Probate Creditors vs. Conjectural Creditors under Florida Law

Elder Abuse: the Medical Perspective

Assets in Donor Advised Funds Reach Record Levels

Medicaid and CCRCs in New York

Tax Consequences of Renting a Residence in the Sharing Economy

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

Doing Good While Doing Right by Your Client
Richard C. Mills - Probate & Property

Alternative Litigation Finance, Part 2
Robert Barton and Wendy Walker - Probate & Property

Social Security Retirement Benefit Options
Steven A. Brand, David G. Freitag, Ron R. Robinson, and Bruce A. Tannahill - Probate & Property

Formula Clauses: Are Two Donees Better Than One?
Paige K. Ben-Yaacov - Probate & Property

Sales and Donations of Self-Created Art, Literature, and Music,
Joel S. Newman - Pittsburgh Tax Review

Law Threads
(Online Discussions)

Special Report: Summaries from the 2015 Heckerling Institute -- 1/05/2015

Clark Decision Complicates Planning for IRA Owners -- 6/12/2014

Quick Take: Recent Cases Allow Probate of Electronic Wills -- 2/14/2014

Special Report: Summaries from the 2014 Heckerling Institute -- 1/10/2014

Does Portability Create a Property Interest? -- 12/09/2013

Web Links

Partnership Returns, 2013 -- IRS Statistics of Income
This article analyzes aggregate data from 2013 partnership income tax return filings. Among the conclusions: The number of partnerships and partners in the United States continued to increase. Domestic limited liability companies (LLCs) made up the majority (66 percent) of all partnerships, surpassing all other entity types for the 12th consecutive year. Domestic limited partnerships represented only 12 percent of all partnerships but reported the most profits (32.4 percent), and the largest share of partners (45.2 percent). Real estate and rental and leasing accounted for about half (49.8 percent) of all partnerships and just over a quarter (27.7 percent) of all partners. The finance and insurance sector reported the largest shares of total net income (loss) (41.1 percent), total assets (56.7 percent), and total receipts (21.8 percent) in 2013. Total assets increased 9.8 percent between 2012 and 2013, from $22 trillion to $24.2 trillion. Some 18 (out of 20) industrial sectors reported an increase.

Planning For Retirement -- CFPB
This online tool to help is designed to help consumers approaching retirement make an informed decision about when to claim their Social Security benefits.

Variable and Indexed Annuities in QLACs -- American Society of Actuaries
This November 6, 2015 letter from the American Society of Actuaries urges Treasury to permit the use of variable and indexed annuities in qualified longevity annuity contracts.

FINRA Regulatory Notice 15-37
This Notice, on the topic of Financial Exploitation of Seniors and Other Vulnerable Adults, summarizes proposed rules that would permit financial firms to contact a non-account holder or to place a temporary hold on disbursements of funds or securities where there is a reasonable belief of financial exploitation of a senior or other vulnerable adult. Published October, 2015

Tax Return Preparers: Data Thefts and Protecting Client Tax Information -- IRS
The Internal Revenue Service reminds tax return preparers that they are prime targets for identity thieves who seek data to use on fraudulent tax returns.

Copyright 2015 Leimberg Information Services Inc.