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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 5.18.2019 Bob LeClair's Finance and Markets Newsletter Issue:1005    19-May-19

7520 and Other Key Rates - June 2019 Steve Leimberg's Estate Planning Newsletter Issue:2726    17-May-19

Martin Shenkman, Sandra Glazier & Howard Zaritsky on Raia v. Lowenstein Sandler LLP - Thoughts on a Recent Malpractice Case Steve Leimberg's Estate Planning Newsletter Issue:2725    16-May-19

7520 and Other Key Rates - June 2019 Steve Leimberg's Estate Planning Newsletter Issue:2724    16-May-19

Richard Weber: Are You in Good Hands Steve Leimberg's Financial Products Planning Newsletter Issue:7    14-May-19

Mike Jones: Significant Quarter 1, 2019 Developments - Estate, Gift and Generation-Skipping Transfer Taxes Steve Leimberg's Estate Planning Newsletter Issue:2723    13-May-19

Actual Text

PLR 201920003 (26 November 2018) IRS Addresses Estate & Gift Tax Consequence of Trust Reformation

PLR 201920002 (26 November 2018) IRS Rules on Estate & Gift Consequences of Trust Modification

REG-125135-15 (17 May 2019) Prop. Regs. Address Attribution Rules Related to Controlled Foreign Corporations

PLR 201920001 (26 November 2018) IRS Addresses Estate & Gift Tax Consequences of Trust Reformation

Rev. Rul. 2019-14, 2019-23 IRB 1 (16 May 2019) IRS Announces Applicable Federal Rates for June 2019

Notice 2019-35, 2019-23 IRB 1 (16 May 2019) IRS Updates Interest Rates for May 2019

Instant Audio and Podcasts

60 Second Planner

Proposed Regs on ESBTs with Nonresident Aliens as Potential Current Beneficiaries

Section 199A and UBTI

McNely -- Theft Loss Deduction Denied


California: Planning in Anticipation of Estate Tax Legislation

Bob Keebler and Mitchell Gans: Kaestner and Protective Refund Claims

Bob Keebler on Notice 2019-07

Keebler: An Overview of Section 199A Final Regulations

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


IRS Challenges Allegedly Abusive Charitable Contribution Schemes

Fixing the TCJA’s Net Operating Losses Provision

The Child IRA

Using a Roth IRA to Pay for Higher Education

Quiet Trusts Under the Colorado UTC

Awareness of 529 Plans is Low

How a QDRO Affects NUA

Due Diligence For Life Insurance: Going Beyond The Hypothetical Policy Illustration

Life Insurance in Qualified Retirement Plans

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

Section 199A and Choice of Passthrough Entity
Karen C. Burke - The Tax Lawyer

Qualified Opportunity Zone Funds: a Tax Investment Worth Considering
Michael Hirschfeld and Philip R. Hirschfeld - Probate & Property

Shifting Gears: Estate Planning for Today's Emerging Adults
Eileen Gallo - Probate & Property

The Case for Trusts as an Alternative to Prenuptial Agreements When Religion Intervenes
Michael Sneeringer - Probate & Property

Celebrity Estate Planning: Misfires of the Rich and Famous II
Jessica Galligan Goldsmith, David Y. Choi, Shaina S. Kamen, Jerry Joyce, Christiana M. Lazo, Alison Silverman, and Bruce D. Steiner - Probate & Property

Web Links

Protect Your Identity: What Older Adults Should Know - BCFP
Publication from the Bureau of Consumer Financial Protection. PDF, 8 pp.

Social Security Primer -- CRS
"This report provides an overview of Social Security financing and benefits under current law. Specifically, the report covers the origins and a brief history of the program; Social Security financing and the status of the trust funds; how Social Security benefits are computed; the types of Social Security benefits available to workers and their family members; the basic eligibility requirements for each type of benefit; the scheduled increase in the Social Security retirement age; and the federal income taxation of Social Security benefits." PDF, 18 pp. Updated May 7, 2019.

2019 Investment Company Fact Book -- Investment Company Institute
A review of trends and activities in the investment company industry. 59th Edition. PDF, 335 pp. April, 2019.

2019 OASDI Trustees Report -- U.S. Social Security Administration
The Social Security Act requires that the Board, among other duties, report annually to the Congress on the actuarial status and financial operations of the OASI and DI Trust Funds. This 2019 report is the 79th such report. April 22, 2019. 270 pp., PDF.

Audio of Supreme Court Argument in Kaestner Trust Case
Audio of oral argument heard April 16, 2019. For the Petitioner North Carolina Department of Revenue: Matthew W. Sawchak, Solicitor General. For the Respondent The Kimberley Rice Kaestner 1992 Family Trust: David A. O'Neil. One hour, one minute.

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