Subscriber's  Login

Remember my password:
Click if you forgot your password
Sign up now


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

Follow us on Twitter

Click here for an audiotour of LISIWelcome!

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.

Recent LISI
Click here for an Audio Tour of Our LISI Site

Click here for our LISI Master Calendar
Click Here for Steve Leimberg and Bob LeClair’s NumberCruncher and Quickview Software, Books, and Other Resources
Recent Entries:
Newsletters   Actual Text   Law Threads   Journals   Web Links   Web Links   BlogWatch


Chuck Rubin on U.S. v. Adent: Jointly Owned Property and IRS Liens and Foreclosures Steve Leimberg's Income Tax Planning Newsletter Issue:97    25-Jul-16

Finance 7.23.2016 Bob LeClair's Finance and Markets Newsletter Issue:868    24-Jul-16

Matthew T. McClintock: Thinking Deeper about Protectors and Their Powers Steve Leimberg's Estate Planning Newsletter Issue:2439    21-Jul-16

Gary Flotron and Randy Whitelaw: A Comprehensive Perspective on the Four UPIA-TOLI Cases, Plus One That Includes the UTC, and Their Astounding Implications for ILIT Trustees, Part 2 of 2 Steve Leimberg's Estate Planning Newsletter Issue:2438    20-Jul-16

Steve Oshins and Bob Keebler on U.S. v. Kimball, Jr. and the U.S.'s Attempt to Attach a Tax Lien to a Gift Trust Steve Leimberg's Asset Protection Planning Newsletter Issue:326    19-Jul-16

Jay Adkisson on United States v. Robert Olins: Connecticut Man Pleads Guilty in Manhattan Federal Court to Conspiracy to Obstruct Justice and Money Laundering Charges in Connection with Scheme to Hide Assets from Two Federal Courts and the SEC Steve Leimberg's Asset Protection Planning Newsletter Issue:325    18-Jul-16

Actual Text

PLR 201630019 (28 April 2016) IRS Modifies Prior Ruling Re: Qualified Plan's Amortization Period

PLR 201630001 (29 March 2016) IRS Grants Extension to Make Portability Election

PLR 201630020 (27 April 2016) IRS Waives IRA Rollover Requirement

JCS-2-16 (1 July 2016) Joint Committee on Taxation Description of Certain Revenue Provisions Contained in the President's Fiscal Year 2017 Budget Proposal

Split-Dollar Arrangements: Treasury Regulation Section 1.61-22, Indexed and Annotated

Split-Dollar Life Insurance Loans Under Treasury Regulation Sec. 1.7872-15, Indexed & Annotated (2009)

Instant Audio and Podcasts

60 Second Planner

Levine v. Commissioner

Debtor's Tax Liabilities Not Dischargeable in Bankruptcy

PLR 201628004 -- IRA May Not Be Stretched Out, Despite Court Reformation


Bob Keebler on Asset Protection Planning for IRA Accounts

Keebler and Blattmachr on the Basis Consistency Rules

Market Volatility Opens Planning Opportunities

The Administration's 2017 Budget Proposals

Keebler and Lackner on Form 8971

Keebler, Angkatavanich and Dougherty on Estate of Purdue v. Commissioner

Keebler and Angkatavanich on Section 2701 Basics

Keebler and Blattmachr on Sophisticated GST Tax Planning


What to Do with Excess 529 Plan Funds

IRS Reopens IP PIN System

Who Pays for Costly IRA Mistakes?

Projected 2017 Estate and Gift Tax Exclusions

Florida Court: Relation Back Doctrine Saves Notice to Creditor

Recent Cases Raise Concerns about Fiduciary Access to Digital Assets

Recent Developments Facilitate Administration of Oil and Gas Interests

Minnesota Revised Uniform Digital Assets Act Takes Effect August 1

Lack of Privity is Defense to Estate Planning Malpractice Suit in Florida

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

Trust Ownership of S Corporation Stock—Part 2
Gene Wolf - Estate Planning

Business Valuations for Estate and Gift Tax Purposes
Joseph Emanuele - Estate Planning

Soften Clients' Family Transitions and Firm-Up Relationships
Jennifer Arquilla and David Arquilla - Estate Planning

Troubling Trend for Trust-Owned Life Insurance Trustees
Amiel Z. Weinstock - Estate Planning

The Intricacies of Estate Planning for Same-Sex Couples
Davit T. DuFault - Estate Planning

Law Threads
(Online Discussions)

Special Report: Summaries from the 2016 Heckerling Institute -- 1/15/2016

Special Report: Summaries from the 2015 Heckerling Institute -- 1/05/2015

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

Web Links

AICPA Comments on Form 990 and Instructions
June 30, 2016 letter on behalf of the American Institute of Certified Public Accountants offers comments on Form 990, Return of Organization Exempt from Income Tax, and the related instructions. The comments include recommendations for the 2016 forms and instructions, while indicating the importance and urgency of each recommendation.

State-By State Guide to Taxes & Creditor Protection
This interactive map from John Hancock summarizes state laws on maximum income tax rates, state death taxes, and creditor protection laws.

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 July 6, 2016.

AICPA Comments on Tax Guidance Relating to Virtual Currencies
In this letter, the American Institute of CPAs (AICPA) submits comments in response to the Internal Revenue Service (IRS) guidance on how existing general tax principles apply to transactions using virtual currency. PDF, 6 pp.

IRS Code and Subject Matter Directory
This roster published by Tax Analysts is based on IRS information. It lists the names and phone numbers of IRS attorneys, classified by Code section and subject area. Revised June, 2016. PDF format.

Copyright © 2016 Leimberg Information Services Inc.