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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

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
updated:22-Oct-18

ILM 201842006 (17 September 2018) Bad Debt Deduction for Political Party Donation Denied
updated:22-Oct-18

PLR 201842009 (25 July 2018) Multiemployed Defined Benefit Plan Granted Extension of Amortization Period
updated:22-Oct-18

S. 3595 Student Loan Repayment Acceleration Act
updated:22-Oct-18

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
updated:19-Oct-18

Notice 2018-81, 2018-43 IRB 671 (22 October 2018) Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act
updated:19-Oct-18

Instant Audio and Podcasts

60 Second Planner

PLR 201840003 -- Extension of Time to Make 754 Election
updated:18-Oct-18

PLR 201840007 -- 401(k) Account Payable to Trust
updated:16-Oct-18

PLR 201839005 -- Spouse May Rollover Plan Benefit to IRA
updated:11-Oct-18

Podcasts

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

Keebler on Drawdown and Portfolio Strategies After Tax Reform
updated:31-Mar-18

Keebler on Avoiding Low Basis Traps
updated:23-Mar-18

BlogWatch

Eighth Circuit: Retirement Assets Acquired in Divorce Not Protected in Bankruptcy
19-Oct-18

Service Business Issues Aired at QBI Reg Hearing
18-Oct-18

Social Security When You Are Self-Employed
18-Oct-18

Withdrawing Disaster Recovery Funds from Retirement Plans
17-Oct-18

6th Circuit: Split-Dollar Economic Benefit Treated as Distribution to S Corp. Shareholder
16-Oct-18

Tax Court: Gifts to Preacher are Taxable Income
15-Oct-18

Maryland Enacts New Statute of Limitations for Breach-of-Trust Actions
15-Oct-18

How to Take Early IRA Distributions Without Penalty
15-Oct-18

"Reminiscence Therapy" in Dementia Care
14-Oct-18

Journals
(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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