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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

Howard Zaritsky: Estate of Cahill Waives a Yellow Caution Flag on Intergenerational Split-Dollar Life Insurance Steve Leimberg's Estate Planning Newsletter Issue:2645    20-Jun-18

7520 and Other Key Rates - July 2018 Steve Leimberg's Estate Planning Newsletter Issue:2644    19-Jun-18

Mary E. Vandenack and the SEC's Proposed Rule Requiring a Customer Relationship Summary Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:696    18-Jun-18

Finance 6.16.2018 Bob LeClair's Finance and Markets Newsletter Issue:961    17-Jun-18

Jonathan E. Gopman & Paul J. D'Alessandro, Jr. - US Income Tax Residency and Counting Days: Welcome to the US, Whether You Like It or Not Steve Leimberg's International Tax Planning Newsletter Issue:25    14-Jun-18

Chuck Rubin & Jenna Rubin on Horgan v. Cosden: Court Stops Beneficiaries from Commuting a Trust Steve Leimberg's Estate Planning Newsletter Issue:2643    12-Jun-18

Actual Text

Edgar Perry et ux. v. Commissioner, No. 5932-17. T.C. Memo. 2018-90 Retirement Plan Distribution Used to Pay Loan Is Taxable Income
updated:21-Jun-18

S. 3086 Properly Reducing Overexemptions for (PRO) Sports Act
updated:21-Jun-18

HI-2018-02 IRS Provides Tax relief for Victims of Volcanic Eruptions in Hawaii
updated:20-Jun-18

Edward T. Kennedy v. Commissioner et al., No. 5:18-cv-00257 Taxpayer Can't Sue IRS for Emotional Distress Over Tax Bill
updated:20-Jun-18

ACLI Comments on Notice 2018-41 Re: Information Reporting Requirements for Sales of Life Insurance Contracts
updated:20-Jun-18

Estate of Richard F. Cahill v. Commissioner, No. 10451-16, T.C. Memo 2018-84 Court Determines Decedent Held Rights to Life Insurance Policy
updated:19-Jun-18

Instant Audio and Podcasts

60 Second Planner

Millstein -- Settlor May Not Recoup Tax Paid on Grantor Trust Income
updated:21-Jun-18

Olson -- District Court Rejects Settlement in Asset Protection Trust Case
updated:20-Jun-18

Estate of Cahill: Intergenerational Split Dollar Valuation
updated:18-Jun-18

Podcasts

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

Keebler on Five of the Best Estate Planning Ideas of 2018
updated:23-Mar-18

Estate Planning After Tax Reform
updated:17-Mar-18

Tax Planning for Real Estate Under TCJA
updated:17-Mar-18

Keebler, Blattmachr and Shenkman: Asset Protection Planning Under the New Tax Law
updated:13-Jan-18

Keebler, Blattmachr and Shenkman: Individual Income Tax Planning After Tax Reform
updated:06-Jan-18

BlogWatch

Tax Court: SSDI Benefits Are Taxable Income
15-Jun-18

The Fiduciary Rule is Officially Dead
15-Jun-18

Using Nongrantor Trusts and LLCs to Dodge the TCJA SALT Deduction Limitation
15-Jun-18

More on the Dementia-Specific Advance Directive
13-Jun-18

Constitutional Theory and the Sveen Case
13-Jun-18

Stepped-up Basis to Apply to Gains When Computing Educational Institution Tax Under TCJA
11-Jun-18

Shah: Levying on Assets Fraudulently Transferred to a Retirement Plan
11-Jun-18

U.S. Supreme Court: MN Revocation on Divorce Statute Does Not Violate Contracts Clause
11-Jun-18

Affluent Children Anticipating Inheritance to Pay for Retirement
08-Jun-18

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

Steer Clear of These Ten Common Gift Tax Return Mistakes
Raj A. Malviya and Brandon A. S. Ross - Estate Planning

Ownership Transitions: ESOPs Compared to Other Strategies
Kelly O. Finnell - Estate Planning

Best Estate Planning Techniques Under TCJA—Part 2: LAGRAT
S. Stacy Eastland - Estate Planning

Disclaimed If You Do, Released If You Don't!
Molly R. Soiffer - Estate Planning

Advice for Estate Planners Dealing With Client Divorces
Elizabeth A. Garlovsky and Carrie A. Harrington - Estate Planning

Web Links

How Does Divorce Affect Retirement Security?
Study by the Center for Retirement Research at Boston College.

2018 Medicare Trustees Report
According to this report, the Medicare trust fund will be depleted in 2026.

Charitable Gift Annuity Rates -- 2018
Updated suggested maximum charitable give annuity (CGA) rates effective July 1, 2018, replacing the rate schedule announced November 7, 2011, effective January 1, 2012.

Social Security 2018 Trustees Report
The 2018 OASDI Trustees Report, officially called "The 2018 Annual Report of the Board of Trustees of the Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds," presents the current and projected financial status of the trust funds.

FY 2017 PBGC Projections Report
Annual report of the status of the Pension Benefit Guaranty Corporation’s insurance programs. This year’s projections for PBGC's Multiemployer Program show a very high likelihood of insolvency during FY 2025 and near certainty of insolvency by the end of FY 2026. PDF, 53 pp.

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