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Byrle M. Abbin
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
Len Cason
April K. Caudill
Natalie Choate
Virginia F. Coleman
Robert Colvin
Andrew J. DeMaio
Joan B. Di Cola
Mark B. Edwards
Dan Evans
Richard L. Fox
Mitchell M. Gans
Alan S. Gassman
Michael Gilfix
Wendy S. Goffe
Jonathan E. Gopman
Steven B. Gorin
Ellen Harrison
Mil Hatcher
Jason E. Havens
Johnine Hays
L Paul Hood
Laura Howell-Smith
Michael J. Jones
Noel C. Ice
Larry Katzenstein
Robert S. Keebler
Donald H. Kelley
Bernard S. Kent
Michael E. Kitces
Bob LeClair
Paul S. Lee
Steve Leimberg
Alvin D. Lurie
Jim Magner
Carlyn McCaffrey
Jerry J. McCoy
A. Stephen McDaniel
John McFadden
Kevin J. McGrath
Mark Merric
Charles Ian Nash
Michel Nelson
Richard W. Nenno
Duncan E. Osborne
Steven J. Oshins
Barry Picker
David Pratt
Charles L. Ratner
Gideon Rothschild
Charles (Chuck) Rubin
Keith Schiller
John J. ("Jeff") Scroggin
Martin M. Shenkman
Ed Slott
Marc Soss
Lisa Starczewski
Bruce D. Steiner
Conrad Teitell
Robert B. Wolf
Howard M. Zaritsky
Edward K. Zollars

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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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Alexander A. Bove, Jr. on Castellano: The Wrong Result for the Right Reasons Steve Leimberg's Asset Protection Planning Newsletter Issue:270    20-Nov-14

AFRs for December Announced - Steve Leimberg's Estate Planning Newsletter Issue:2257    20-Nov-14

Charlie Nash on Lyons v. Lyons Steve Leimberg's Asset Protection Planning Newsletter Issue:269    19-Nov-14

Dan Evans: IRS Recognizes Retroactive Trust Reformation in PLRs 201442042-201442046 Steve Leimberg's Estate Planning Newsletter Issue:2256    17-Nov-14

Finance 11.15.2014 Bob LeClair's Finance and Markets Newsletter Issue:783    15-Nov-14

2014 year-end Planning Guide by UBS's Advanced Planning Group Steve Leimberg's Estate Planning Newsletter Issue:2255    13-Nov-14

Actual Text

In re Castellano, 2014 WL 3881338, Bk.N.D.Ill., (6 August 2014) Court Addresses Self-Settled Trusts and Spendthrift Provisions

PLR 201425007 (25 February 2014) Exercise of Special Power of Appointment Won't Trigger GSTT

PLR 201446034 (20 August 2014) Company Granted Extension of Amortization Period

PLR 201446003 (14 July 2014) Beneficiary's POA Won't Cause Estate Tax Inclusion

PLR 201446004 (14 July 2014) Power of Appointment Over Trust Assets Won't Cause Inclusion in Beneficiary's Estate

PLR 201446031 (18 August 2014) Taxpayer Granted Waiver of Rollover Requirement for Qualified Plan Distribution

Instant Audio and Podcasts

60 Second Planner

Announcement 2014-32 Offers Transitional Rule for IRA Rollovers After Bobrow

Transfer of IRA to Charity Will Not Trigger IRD

Deadline for Late Portability Filings Approaches


Keebler and Blattmachr on Elkins

Keebler and Batson on Charitable Remainder Trusts

Asset Protection and Income Tax Planning for IRAs after Clark

Bob Keebler and Michael Goller on IRS Circular 230

Keebler, Blattmachr and Gans on Estate of Trombetta

Keebler, Oshins and Lipkind on the Newest NING Trust PLR

Bob Keebler on Advanced Bracket Management -- Part 2

Bob Keebler on Advanced Bracket Management -- Part 1


Charity's Change of Domicile Will Not Jeopardize Exempt Status

Illinois Amends Virtual Representation Statute

Lincoln Center Renaming Payment Focuses Attention on Naming Rights

Maine's Improvident Transfer Law: Historical Review

Year-End Income Tax Planning for Retirement Savings

Family to Receive $15-Million to Relinquish Naming Rights to Concert Hall

PA Court: Unlimited Gifting Power in Power of Attorney Does Not Shield Agent From Prosecution

Using Technology to Pass Down Family History

Rolling Over a 529 Plan Account

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

Zarlengo, TC Memo 2014-161, RIA TC Memo 2014-161, 108 CCH TCM 155
Robert E. Madden, Frank S. Baldino, and Scott A. Bowman - Estate Planning

Fifth Circuit Allows Discount for Fractional Interest in Art Estate of Elkins, 114 AFTR 2d 2014-5985 (CA-5, 2014).
Robert E. Madden, Frank S. Baldino, and Scott A. Bowman - Estate Planning

Inherited IRAs in the Crosshairs
Beth Shapiro Kaufman - Estate Planning

Expand Wealth With Tax-Efficient Portfolio Management
R. Jeremy Wilson - Estate Planning

Malpractice Risks Unique to Trusts and Estates Attorneys
J. Randolph Evans, Shari L. Klevens, and Michaela C. Kendall - Estate Planning

Law Threads
(Online Discussions)

Clark Decision Complicates Planning for IRA Owners -- 6/12/2014

Quick Take: Recent Cases Allow Probate of Electronic Wills -- 2/14/2014

Special Report: Summaries from the 2014 Heckerling Institute -- 1/10/2014

Does Portability Create a Property Interest? -- 12/09/2013

Language for Granting Control of Digital Assets -- 08/18/2013

Web Links

Rollover Chart -- IRS
Chart from the IRS website illustrates permissible and impermissible rollovers of retirement plans. Updated November 2014.

Pennsylvania Elder Law Task Force Report and Recommendations
The 38-member Elder Law Task Force has issued a 284-page report with 130 recommendations to enhance the way Pennsylvania elders interact with the state court system and are protected in cases involving abuse, neglect, guardianship, conservatorship and other matters.

Business In America Illustrated - The Tax Foundation
"This book is your visual guide to business taxes in America. It discusses the vast array of business types and sizes, the sectors of the economy they serve, and the effects of taxes on U.S. businesses and the people who build, create, and maintain them."

2015 Year-end guide to tax and wealth management - PWC
Annual guide from PriceWaterhouseCoopers covers income tax planning, managing investments, charitable giving, estate planning, business succession, risk management and other topics. PDF 146 pp.

Capital Philanthropy Report 2014 - Wealth-X and Arton Capital
A Pilot Report on Enhancing the Understanding of Global Citizenship by Investment Programs. Commissioned by Arton Capital and the World Economic Forum Global Migration Council, this report evaluates three areas of concern that all immigrant investor programs confront: maximizing economic benefits, maintaining public acceptability, and preserving legitimacy. The findings of this report, based on the systematic analysis, research, and interviews with key stakeholders.