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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

7520 and Other Key Rates - April 2019 Steve Leimberg's Estate Planning Newsletter Issue:2709    17-Mar-19

Mike Jones & DeeAnn Thompson on the Disappearing DSUE Steve Leimberg's Estate Planning Newsletter Issue:2708    14-Mar-19

Sandra Glazier on Contreras v. Commissioner - Is There Ever a Silver Lining to Domestic Abuse, Perhaps When Seeking Innocent Spouse Protection Steve Leimberg's Income Tax Planning Newsletter Issue:177    12-Mar-19

Alan Gassman, John Beck & Michael Lehmann: Donor Controlled Charitable Business System Steve Leimberg's Charitable Planning Newsletter Issue:280    11-Mar-19

Carol Einhorn and Steve Leimberg: Long-Term Care 2019 Steve Leimberg's Elder Care Law Planning Newsletter Issue:24    06-Mar-19

Subject: Paul Hood - Around the Edges of the SWAP Power, Terra Firma or Terra Incognita Steve Leimberg's Estate Planning Newsletter Issue:2707    04-Mar-19

Actual Text

Rev. Rul. 2019-8, 2019-14 IRB 1 (15 March 2019) IRS Applicable Federal Rates for March 2019
updated:17-Mar-19

PLR 201907015 (20 November 2018) IRS Grants Permission to Use Substitute Mortality Tables
updated:17-Mar-19

PLR 201907002 (22 October 2018) Estate Granted Extension to Sever Trust & Make QTIP Elections
updated:17-Mar-19

Joint Committee on Taxation Provides Overview of Deduction for Qualified Business Income: Section 199A
updated:15-Mar-19

Notice 2019-21, 2019-14 IRB 1 (14 March 2019) Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates
updated:15-Mar-19

S. 779 Stop Tax Haven Abuse Act
updated:15-Mar-19

Instant Audio and Podcasts

60 Second Planner

Ringling -- Transferees Liable for Estate Tax
updated:13-Mar-19

White House 2020 Budget Proposal
updated:11-Mar-19

Sanders Bill Would Raise Estate Tax Rates and Lower Exemption
updated:07-Mar-19

Podcasts

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

Bob Keebler on Section 199A: An Executive Summary
updated:08-Aug-18

Keebler on Income Tax Planning for IRAs and Qualified Plans
updated:31-Mar-18

BlogWatch

Was the IRS Asleep at the Wheel in College Admission Scandal?
14-Mar-19

South Dakota Enacts POLST Law
14-Mar-19

How to Get Your Social Security Benefit Statement (SSA-1099)
14-Mar-19

Omission of Two Words from Will Triggers Estate Dispute in Mississippi
14-Mar-19

Congressional Proposal Would Extend The Tax Filing Season
13-Mar-19

Tax Aspects of the College Admissions Scandal
13-Mar-19

Interpreting an Unclear Beneficiary Designation Form
12-Mar-19

Facebook Tributes Feature Will Allow Electronic Memorials
12-Mar-19

Tax Extenders Get Ways and Means Committee Hearing
12-Mar-19

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

Pursuing FBAR Penalties of Deceased Taxpayers
Hale E. Sheppard - Journal of Taxation

Nanny's Photos Become Posthumous Sensation: What Are the Tax Consequences?
- Journal of Taxation

Transgender Beneficiaries: In Becoming Who You Are, Do You Lose the Benefits Attached to Who You Were?
Ashleigh Rousseau - Hofstra Law Review

Family Protection in the Law of Succession -- The Policy Puzzle
Richard F. Storrow - Northeastern University Law Review

Understanding Donor-Advised Funds: How Grants Flow During Recessions
H. Daniel Heist and Danielle Vance-McMullen -

Web Links

Overview of Deduction for Qualified Business Income: Section 199A -- JCT
From the staff of the Joint Committee on Taxation, 32 presentation slides explain the deduction. Included are graphs projecting who will benefit from the deduction. March 13, 2019, PDF.

Elder Abuse Guide for Law Enforcement (EAGLE)
EAGLE is both a systematic and streamlined tool for law enforcement to assess elder abuse, as defined by the statutes of each state. Although EAGLE was designed for law enforcement and by law enforcement, EAGLE is for anyone who would like to learn more about the types of elder abuse and what can be done to build strong community supports to prevent future occurrences.

Congress and Administration Should Look Into Extending Tax Filing Deadline - NTUF
In this Issue Brief, the National Taxpayers Union Foundation argues that because of changes in the tax laws and the government shutdown, Congress, the Administration, and IRS should consider extending tax filing deadlines. PDF, 5 pp. March 7, 2019.

2019 Compliance Checklist for ERISA Retirement Plans
This checklist from Prudential lists action requirements and due dates for defined benefit, defined contribution and ERISA 403(b) plans.

Giving Up Slightly in 2018, But Only Due to Larger Gifts -- AFP
Quarterly report of the Fundraising Effectiveness Project of the Association of Fundraising Professionals finds increases in giving among wealthy donors. February 25, 2019.

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