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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
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
Bob LeClair
Paul S. Lee
Steve Leimberg
Jim Magner
Carlyn McCaffrey
A. Stephen McDaniel
John McFadden
Kevin J. McGrath
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:
Newsletters   Actual Text   Journals   Web Links   Web Links   BlogWatch


Marc Soss on Knopf v. Gray: What Specific Verbiage Is Necessary To Create a Life Estate Interest In Texas Steve Leimberg's Estate Planning Newsletter Issue:2637    24-Apr-18

7520 and Other Key Rates - May 2018 Steve Leimberg's Estate Planning Newsletter Issue:2636    24-Apr-18

Ed Morrow: Using Spousal Lifetime Access Non-Grantor Trusts (SLANTs) After the 2017 Tax Reform Steve Leimberg's Income Tax Planning Newsletter Issue:139    23-Apr-18

Finance 4.21.2018 Bob LeClair's Finance and Markets Newsletter Issue:954    22-Apr-18

Steve Oshins Releases 9th Annual Domestic Asset Protection Trust State Rankings Chart...with Big Changes! Steve Leimberg's Asset Protection Planning Newsletter Issue:366    19-Apr-18

Ed Morrow: The Upstream Optimal Basis Increase Trust Steve Leimberg's Estate Planning Newsletter Issue:2635    17-Apr-18

Actual Text

Rev. Rul. 2018-12, 2018-20 IRB 1 (24 April 2018) IRS Announces Applicable Federal Rates for April 2018

Bernard A. Davis et ux. v. Commissioner, No. 28381-15, T.C. Memo. 2018-56 Tax Court Disallows Charitable Deductions for Gifts to Inactive Church

IR-2018-102 IRS Tips on What to Do If You Missed the Tax-filing Deadline

H.R. 5536 Disabled Access Credit Expansion Act

S. 2634 State Transportation Flexibility Act

H.R. 5543 Flood Insurance Tax Credit Act of 2018

Instant Audio and Podcasts

60 Second Planner

Marks -- Distributions from Disqualified IRA

PLR 201814005 -- Favorable Rulings on Modification of Trust

Sherman -- Retirement Payments Are Subject to Self-Employment Tax


Keebler on Income Tax Planning for IRAs and Qualified Plans

Keebler on Drawdown and Portfolio Strategies After Tax Reform

Keebler on Avoiding Low Basis Traps

Keebler on Five of the Best Estate Planning Ideas of 2018

Estate Planning After Tax Reform

Tax Planning for Real Estate Under TCJA

Keebler, Blattmachr and Shenkman: Asset Protection Planning Under the New Tax Law

Keebler, Blattmachr and Shenkman: Individual Income Tax Planning After Tax Reform


IRS Notice 2018-37: Alimony Trusts under the Tax Cuts and Jobs Act

Donor Advised Funds and Notice 2017-73

Senate Hearing Examines Guardianship Abuse

SEC Proposes Best Interest Rule

Charitable Fundraising and UBIT under the New Tax Law

Tracking Down a Lost Retirement Account

New Jersey Legislature Passes SALT Deduction Limitation Workaround

Benenson: First Circuit Joins Sixth Circuit in Reversing Summa Holdings

Employer and Insurer Administrative Procedures Flawed; Employee Entitled to Benefits Under ERISA Plan

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

The “Simple” Private Foundation—Changing One Life at a Time
John Dedon - Estate Planning

Estate Planning and Administration for Intellectual Property
Louisa M. Ritsick - Estate Planning

Clients and Cannabis: Do Not Let an Estate Plan Go Up In Smoke
Wendy S. Goffe - Estate Planning

Electronic Wills: Evolving Convenience or Lurking Trouble?
Michael J. Millinig - Estate Planning

Caring for a Klimt: Considerations for Art Collectors
Meg E. Dodge - Estate Planning

Web Links

Drafting Advance Planning Documents to Reduce the Risk of Abuse or Exploitation
Issue Brief from the National Center on Law and Elder Rights. April, 2018.

SEC "Regulation Best Interest" Proposal
The Securities and Exchange Commission proposes a rule that would require all broker-dealers and natural persons who are associated persons of broker-dealers to act in the best interest of retail customers when making a recommendation of any securities transaction or investment strategy involving securities to retail customers (“Regulation Best Interest”).

2018 Alzheimer's Disease Facts and Figures
2018 Alzheimer’s Disease Facts and Figures is a statistical resource for U.S. data related to Alzheimer’s disease, the most common cause of dementia. Background and context for interpretating the data are contained in the Overview. Additional sections address prevalence, mortality and morbidity, caregiving and use and costs of health care and services. A Special Report discusses the financial and personal benefits of diagnosing earlier in the disease process, in the stage of mild cognitive impairment.

Supplemental Security Income 101: A Guide for Advocates
This Guide is designed to introduce advocates and individuals who provide assistance to older adults to the Supplemental Security Income (SSI) program. Thiis Guide is focused on the basics of the SSI program for those who may qualify based on age (65 years or older): the benefits, key eligibility criteria, and the application and appeals processes.

Maintaining Dignity: Understanding and Responding to the Challenges Facing Older LGBT Americans
An AARP survey of LGBT Adults Age 45-Plus. March 2018.

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