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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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Recent Entries:
Newsletters   Actual Text   Journals   Web Links   Web Links   BlogWatch


Finance 10.20.2018 Bob LeClair's Finance and Markets Newsletter Issue:978    21-Oct-18

Richard L. Fox: The "Newman's Own" Exception to the Excess Business Holdings Rule Allows Private Foundations to Own 100% of a Business Enterprise Steve Leimberg's Charitable Planning Newsletter Issue:278    18-Oct-18

7520 and Other Key Rates - November 2018 Steve Leimberg's Estate Planning Newsletter Issue:2672    18-Oct-18

Tom Wyatt, Michael Geeraerts & Jim Magner: Uncle Sam May Reclaim His Top Hat If You Don't Understand the Varying Definitions of Top Hat/Highly Compensated Employee Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:699    16-Oct-18

Martin Shenkman's Day 1 Notes from the 44th Annual Notre Dame Tax and Estate Planning Institute Steve Leimberg's Estate Planning Newsletter Issue:2671    15-Oct-18

Finance 10.13.2018 Bob LeClair's Finance and Markets Newsletter Issue:977    14-Oct-18

Actual Text

PLR 201842004 (9 July 2018) IRS Allows Estate an Extension to Make Basis Allocation Election

ILM 201842006 (17 September 2018) Bad Debt Deduction for Political Party Donation Denied

PLR 201842009 (25 July 2018) Multiemployed Defined Benefit Plan Granted Extension of Amortization Period

S. 3595 Student Loan Repayment Acceleration Act

Notice 2018-84, 2018-45 IRB 1 (18 October 2018) IRS Provides Guidance under 36B, 5000A, and 6011 on the Suspension of Personal Exemption Deductions

Notice 2018-81, 2018-43 IRB 671 (22 October 2018) Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act

Instant Audio and Podcasts

60 Second Planner

PLR 201840003 -- Extension of Time to Make 754 Election

PLR 201840007 -- 401(k) Account Payable to Trust

PLR 201839005 -- Spouse May Rollover Plan Benefit to IRA


Bob Keebler on Roth IRA Basics

Keebler on Roth IRA Conversions After the Tax Cuts and Jobs Act

Bob Keebler on Tax Planning Under the Section 199A Regulations

Bob Keebler -- Overview of the Section 199A Proposed Regulations

Bob Keebler on Section 199A: An Executive Summary

Keebler on Income Tax Planning for IRAs and Qualified Plans

Keebler on Drawdown and Portfolio Strategies After Tax Reform

Keebler on Avoiding Low Basis Traps


Eighth Circuit: Retirement Assets Acquired in Divorce Not Protected in Bankruptcy

Service Business Issues Aired at QBI Reg Hearing

Social Security When You Are Self-Employed

Withdrawing Disaster Recovery Funds from Retirement Plans

6th Circuit: Split-Dollar Economic Benefit Treated as Distribution to S Corp. Shareholder

Tax Court: Gifts to Preacher are Taxable Income

Maryland Enacts New Statute of Limitations for Breach-of-Trust Actions

How to Take Early IRA Distributions Without Penalty

"Reminiscence Therapy" in Dementia Care

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

Making Directed Trusts Work: The Uniform Directed Trust Act
John Morley and Robert H. Sitkoff - ACTEC Law Journal

The Claim Game: Analyzing the Tax Implications of Student-Athlete Insurance Policy Payouts
Kathryn Kisska-Schulze and Adam Epstein - Moorad Sports Law Journal

Will-Substitutes in the U.S. and in Spain
Jaume Tarabal Bosch - Iowa Law Review

The Evolution of the Modern International Trust: Developments and Challenges
Rebecca Lee - Iowa Law Review

Estate Planning and Administration in the Digital Age
Timothy M. Ferges - Taxes

Web Links

Valuation of Life Insurance Policies -- John Hancock Advance Markets
A general overview of policy valuation as well as answers to some of the most frequently asked questions about this topic.

Pension Gap Calculator -- IPFI
The Pension Gap Calculator allows everyday citizens to see what happens to unfunded liabilities in public pensions as you adjust assumptions about rates of mortality and rates of investment returns.

Comments of State Attorneys General on SALT Workaround Proposed Regulations
Comments of the Attorneys General of New Jersey, New York, Connecticut and California on Proposed Rulemaking re: Contributions in Exchange for State or Local Tax Credits 83 Fed. Reg. 43563. October 11, 2018. PDF, 12 pp.

Comments on Section 199A Proposed Regulations -- ABA Section of Taxation
On October 12, 2018, the ABA Section of Taxation submitted Comments on the proposed regulations regarding the deduction for qualified business income under section 199A.

Estate Tax Changes Past, Present and Future -- Aucutt
Outline by Ronald Aucutt describes proposed and enacted estate tax legislation. As of this writing, updated through September 28, 2018.

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