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


Richard Nenno's Delaware Trusts 2013-2014  A Book Review Steve Leimberg's Asset Protection Planning Newsletter Issue:260    22-Sep-14

Finance 9.20.2014 Bob LeClair's Finance and Markets Newsletter Issue:775    21-Sep-14

Bruce Steiner: Valuable Lessons Learned from Lauren Bacall's Will Steve Leimberg's Estate Planning Newsletter Issue:2246    18-Sep-14

Sharon Klein & the October 15, 2014 Deadline for Unwinding 2013 Roth Conversions Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:640    17-Sep-14

AFRs for October announced Steve Leimberg's Estate Planning Newsletter Issue:2245    17-Sep-14

Barry Nelson & Richard Franklin: Inter Vivos QTIP Trusts Could Have Unanticipated Income Tax Results to Donor Post-Divorce Steve Leimberg's Estate Planning Newsletter Issue:2244    15-Sep-14

Actual Text

H.R. 5427 Savings Accounts for a Variable Economy (SAVE) for Small Businesses; Act

H.R. 5465 Middle Class Family Savings Act of 2014

S. 2806 Dependent Care Savings Account Act of 2014

S. 2827 Make Student Grants Truly Tax-Free Act

S. 2855 Retirement Security Preservation Act of 2014

Notice 2014-57, 2014-41 IRB 1 (19 September 2014) IRS Per Diem Rates for 2014-15

Instant Audio and Podcasts

60 Second Planner

PLR 201435009: Conversion to Unitrust Does Not Trigger Gift

PLR Allows Spousal Rollover of IRA Despite Designation of Trust as Beneficiary

IRS Withdraws Proposed Reg. on IRA Rollovers


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

Keebler on Basic Tax Bracket Management - Part 2


CCH: Estate Tax Exemption Will Rise by $90,000 in 2015

Income Taxation of Frequent Flyer Rewards after Shankar

Estate Tax Allocation Battle in Tom Clancy's Estate

Colorado Law Bans Misleading Words in Insurance and Annuity Marketing

Where Not to Die in 2015

Three Steps in Estate Planning for Digital Assets

Why You Should File and Suspend Social Security Benefits

Proposals Would Curb Benefits of Roth IRA Conversion

A Guide to Psychiatric Advance Directives

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

Gain from the Value of a Good Valuation
Edward A. Renn, James I. Dougherty & Marissa Dungey - Probate & Property

Frank Aragona Trust v. Commissioner: A Road Map to What Really Matters for Material Participation of Trusts
Dana M. Foley & William I. Sanderson - Probate & Property

IRA Funds Used for Land Purchase Are an Early Withdrawal
Robert E. Madden, Lisa H.R. Hayes, and Frank S. Baldino - Estate Planning

Late-Filing Penalty Despite Timely Payment of Estate Tax
Robert E. Madden, Lisa H.R. Hayes, and Frank S. Baldino - Estate Planning

Valuation of Madoff Investment Account Is Factual Issue
Robert E. Madden, Lisa H.R. Hayes, and Frank S. Baldino - 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

Dying in America -- Institute of Medicine
In Dying in America, a consensus report from the Institute of Medicine (IOM), a committee of experts finds that improving the quality and availability of medical and social services for patients and their families could not only enhance quality of life through the end of life, but may also contribute to a more sustainable care system.

This document, prepared by the staff of the Joint Committee on Taxation for a September 16, 2014 hearing, provides a summary of the present law tax rules applicable to tax-favored retirement savings arrangements, a discussion of economic issues, and data on tax-favored retirement savings.

IRAs: Preliminary Information on IRA Balances Accumulated as of 2011 -- GAO
This statement provides preliminary observations based on ongoing work on information on IRA balances in terms of reported fair market value aggregated by taxpayers.

National Resource Center on Psychiatric Advance Directives (NRC-PAD)
This site includes state-by-state information about the creation and use of psychiatric advance directives.

ACTEC Summer 2014 Meeting Musings - Steve Akers
Steve Akers of Bessemer Trust offers his observations on seminars at the 2014 ACTEC Summer Meeting in Dana Point, California.