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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

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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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Richard Fox: Can a Disclaimant Serve as Advisor to a Donor-Advised Fund Receiving Disclaimed Assets? IRS Rulings Say Steve Leimberg's Charitable Planning Newsletter Issue:212    23-Apr-14

Don Kelley & Estate Tax Planning for Farm and Ranch Estates after ATRA Steve Leimberg's Estate Planning Newsletter Issue:2217    22-Apr-14

Jeff Baskies & Jenna Rubin on Aldrich v. Basile: Do It Yourself Will Does It Again Steve Leimberg's Estate Planning Newsletter Issue:2216    21-Apr-14

AFRs for May Announced Steve Leimberg's Estate Planning Newsletter Issue:2215    21-Apr-14

Finance 4.19.2014 Bob LeClair's Finance and Markets Newsletter Issue:753    20-Apr-14

Chuck Rubin: IRS to Foreclose Tax-Free Basis Step-Up in Charitable Trust Planning Steve Leimberg's Charitable Planning Newsletter Issue:211    17-Apr-14

Actual Text

ILM 201416007 (6 November 2014) IRS Denies Trust Deduction for Payments to Elective Share

Delegation Order No. 4-14 (Rev. 1) IRS Delegates Authority to Discharge Executors from Liability

PLR 201403005 (19 September 2013) Disclaimer of Interest in Trust Property Won't Trigger Gift Tax

PLR 201410003 (21 October 2013) IRS Defers Ruling on Ownership of Trust; Decides Gift Tax Issues

Rev. Proc. 2014-30, 2014-20 IRB 1 IRS Inflation-Adjusted Amounts for HSAs for 2015

H.R. 4444 Long-Term Studies of Comprehensive Outcomes and Returns for the; Economy (Long-Term SCORE) Act

Instant Audio and Podcasts

60 Second Planner

Bob Keebler on PLR 201416001

Bob Keebler on Estate of Woodbury

Bob Keebler on USSC Quality Stores Decision


Keebler, Oshins and Lipkind on the Newest NING Trust PLR

Bob Keebler on Advanced Bracket Management -- Part 2

Bob Keebler on Advanced Bracket Management -- Part 1

Keebler on Basic Tax Bracket Management - Part 2

Keebler on Basic Tax Bracket Management - Part 1

Keebler and Shenkman on the New Estate Planning Environment

Bob Keebler on the NIIT and Real Estate

Keebler and Kitces - PLR 2001330016


Proposed Form 1023-EZ Would Shorten Approval Process for Some Exempt Organizations

Comparing Vanguard's VPAS with Robo-Advisors

Appointment of Third-Party Guardian Triggers Dispute

Assertion of Reasonable Cause Defense Jeopardizes Attorney-Client Privilege

ABA Smartphone Apps Assist in Managing Advance Health Care Directives

Georgia: Claim to Establish Implied Charitable Trust May Proceed

Anderson Cooper: Inheritance is an "Initiative Sucker"

Pennsylvania: Disclaimer is a Transfer for Medicaid Purposes

Cloud-Based T&E Information Service to Shut Down in May

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

Trust Variation and ERISA's 'Presumption of Prudence'
Peter J. Wiedenbeck - Tax Notes

Shakespeare in the Classroom: How an Annual Student Production of King Lear Adds Dimension to Teaching Trusts and Estates
Karen E. Boxx - St Louis University Law Journal

The DSUE Amount as an Estate Asset With Value
Howard M. Zaritsky - Estate Planning

Automatic Allocation of GST Exemption: Tax Traps for Trusts
Andrew M. Katzenstein and Maggie Mouradian - Estate Planning

Avoid State Income Tax With the Right Kinds of Trusts
Jeffrey Schoenblum and Neil Schoenblum - Estate Planning

Law Threads
(Online Discussions)

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

Language for Granting Control of Digital Assets -- 08/18/2013

Quick Take: Power Trust as Alternative to Domestic Asset Protection Trust -- 3/15/2013

Web Links

Estate Planning After ATRA: A Summary of the Heckerling Institute on Estate Planning
A summary by Martyn S. Babitz, J.D. for PNC's Hawthorn Family Wealth. March, 2014. PDF 12 pp.

A Profile of Older Americans: 2013 -- Administration on Aging
Electronic version of the popular brochure with the latest key statistics on older Americans in key subject areas. It includes both narrative and statistical charts.

Older Adults and Technology Use -- Pew Research Institute
"[D]espite ... gains, seniors continue to lag behind younger Americans when it comes to tech adoption. And many seniors remain largely unattached from online and mobile lifeó41% do not use the internet at all, 53% do not have broadband access at home, and 23% do not use cell phones."

FATCA Publications -- pwc
A collection of news, regulatory guidance and other publications implementing the Foreign Account Tax Compliance Act.

IRS Data Book: 2013
This report describes activities conducted by the Internal Revenue Service during Fiscal Year 2013 (October 1, 2012, through September 30, 2013). It provides information on returns filed and taxes collected, enforcement, and other activities, including activities related to estate and gift tax.