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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
Gary Flotron
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
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Steve Leimberg
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A. Stephen McDaniel
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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:
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Ryan N. Parsons, Carrie Hoffman & Daniel A. Kaplan: Mandatory COVID-19 Vaccines, Are They Coming to a Workplace Near You Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:748    21-Sep-20

Finance 9.19.2020 Bob LeClair's Finance and Markets Newsletter Issue:1069    20-Sep-20

Joan Crain & Justin T. Miller: Stepping Away from the Step-Up in Basis at Death, A Global Perspective Steve Leimberg's Estate Planning Newsletter Issue:2825    17-Sep-20

A Client Letter from Barry Nelson: Time Running Out on Year End Planning Steve Leimberg's Estate Planning Newsletter Issue:2824    16-Sep-20

7520 and Other Key Rates - October 2020 Steve Leimberg's Estate Planning Newsletter Issue:2823    16-Sep-20

Ed Morrow, Jonathan Blattmachr and Marty Shenkman on Using Decanting and BDOT Provisions to Avoid a Peppercorn of Income Potentially Triggering State Income Tax on a Trust's Entire Income Steve Leimberg's Income Tax Planning Newsletter Issue:205    15-Sep-20

Actual Text

S. 4558 Thank You Act

REG-110059-20 IRS Prop. Regs. on Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and 954(c)(6)

T.D. 9918 (21 September 2020) IRS Final Regs. on Effect of Section 67(g) on Trusts and Estates

United States v. Sam Zimmerman et al., No. 2:19-cv-04912 (16 September 2020) Default Judgment Granted to U.S. in FBAR Case

S. 3995 Remote and Mobile Worker Relief Act of 2020

John E. Rogers et ux. et al. v. Commissioner, No. 29356-14, No. 15112-16, No. 2564-18; T.C. Memo. 2020-91 (18 June 2020) Innocent Spouse Relief Denied to Attorney/Manager of Husband's Law Practice

Instant Audio and Podcasts

60 Second Planner

Tax Court -- Advances to Son Were Loans and Gifts

Tax Court -- Advances to Soin

Emanouil -- Developer's Donation of Land Yields Charitable Deduction


Keebler on 2020 Year-End Tax Planning

Keebler and Blattmachr on the Basis of IDGT Assets at Death

Video Podcast: Keebler and Shenkman on the PPP Flexibility Act

Bob Keebler and Chris Hesse on IRC Section 461(l) and the CARES Act

Bob Keebler and Mark Fichtenbaum: Tax Planning in a Volatile Market with Low Interest Rates

Keebler on Roth Conversions in a Volatile Market

Bob Keebler and Ed Slott on RMDs Under the CARES Act

Bob Keebler and Jason Early on the Cavallaro Case


The Artist's Wife: A New Movie About Alzheimer's

Lesson From The Tax Court: Receipts Are Not Enough

Supplementing Your Advance Directive with a Video

Tax Court: Nonprofit Corporation Could Not Issue Stock, Thus No S Election Was Possible

How To Prepare Now For The Approaching Crossroad In Estate Planning

State Taxes and Migration

Qualifying for Supplemental Security Income with Social Security

Digital Assets in Estate Planning: Cybersecurity Concerns and Considerations

There’s A New Tax Form - With Some Changes - For Freelancers & Gig Workers

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

Charitable Crowdfunding
Lloyd Hitoshi Mayer - SSRN

Cruzan and Surrogate Decision-Making
David Orentlicher - SMU Law Review

Developing a solid approach to advising clients on Roth IRAs
Joseph H. Doerrer and Stanley Trotta - The Tax Adviser

The New Charitable Deduction for Nonitemizers
John McKinley - Journal of Accountancy

Making Lemonade out of Lemons: Estate Planning Opportunities in a Low Interest Rate Environment
Anna Katherine Moody and Emily A. Plocki - Probate & Property

Web Links

FY 2019 Projections Report -- PBGC
The Pension Benefit Guaranty Corporation (PBGC) insures against the loss of pension benefits by participants in private-sector pensions. PBGC operates two separate insurance programs, one for single-employer plans and one for multiemployer plans, that are legally separate, and operationally and financially independent. These two programs also offer different benefit guarantees and feature different funding mechanisms. This report provides 10-year projections, ending with FY 2029 (September 30, 2029), of the financial status of both programs under a range of future financial scenarios.

Recent Cases of Interest to Fiduciaries (9/2/2020) -- McGuire Woods
The September, 2020 installment of the McGuireWoods Fiduciary Advisory Services annual multipart series on recent fiduciary cases.

Prop. Reg. -- Fiduciary Duties Regarding Proxy Voting and Shareholder Rights -- U.S. DOL
Proposed regulations on the obligations of ERISA retirement plan fiduciaries when exercising proxy voting and shareholder rights. PDF, 96 pp.

Letter: Implementation of the Executive Order Deferring Payroll Tax Obligations
This letter from the U.S. Chamber of Commerce and 32 other business organizations predicts that many employers will likely decline to implement the payroll tax deferral, choosing instead to continue to withhold and remit to the government the payroll taxes required by law.

Broken Promises: Employer Certification Failure -- SBPC and AFT
This report, authored by the Student Borrower Protection Center and the American Federation of Teachers, chronicles the history of the Public Service Loan Forgiveness Program and describes problems that have plagued its operation.

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