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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.

Recent LISI
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Recent Entries:
Newsletters   Actual Text   Journals   Web Links   Web Links   BlogWatch

Newsletters

Marc Soss on U.S. v. McNicol: Another IRS Win on Personal Liability Against the Administrator of an Estate Steve Leimberg's Estate Planning Newsletter Issue:2521    23-Feb-17

Chuck Rubin on PLRs 201702005 & 201702006: IRS Permits Trust Division without Adverse Federal Tax Consequences Steve Leimberg's Estate Planning Newsletter Issue:2520    22-Feb-17

Jim Counts and the Congressional Review Act Steve Leimberg's Estate Planning Newsletter Issue:2519    21-Feb-17

Finance 2.18.2017 Bob LeClair's Finance and Markets Newsletter Issue:896    19-Feb-17

7520 and Other Key Rates - March 2017 Steve Leimberg's Estate Planning Newsletter Issue:2518    19-Feb-17

Keith Schiller & Estate Planning At The Movies(r): 2001 and Beyond Now a Professional's Odyssey - Commentary for Professional Practices in the Future Steve Leimberg's Estate Planning Newsletter Issue:2517    16-Feb-17

Actual Text

Estate of Eva Franzen Kollsman et al. v. Commissioner, T.C. Memo. 2017-40, No. 26077-09 Court Finds IRS's Experts More Credible in Valuation of Old Masters Paintings for Estate Tax Purposes
updated:23-Feb-17

H.R. 782 Family Care Savings Act
updated:23-Feb-17

H.R. 795 Employer Participation in Student Loan Assistance Act
updated:23-Feb-17

H.R. 523 Debt Transparency and Accountability Act
updated:23-Feb-17

H.R. 563 Unaffordable Care Act
updated:23-Feb-17

H. J. Res. 29 Joint Resolution Calls for Constitutional Amendment Requiring a Balanced Budget
updated:23-Feb-17

Instant Audio and Podcasts

60 Second Planner

Hardy v. Commissioner
updated:24-Feb-17

Estate of Hake - Late Filing Excused by Reliance on Attorney Advice
updated:23-Feb-17

IRS Permits Correction of Estate Administration Errors in PLR201704005
updated:21-Feb-17

Podcasts

Keebler and Gordon on Income Tax Planning for Securities
updated:20-Jan-17

Tax Reform Under President Trump
updated:02-Jan-17

Planning for Portability After Rev. Proc. 2016-49
updated:07-Oct-16

Keebler and Blattmachr on the Section 2704 Proposed Regs.
updated:17-Aug-16

Keebler and Aucutt on the Section 2704 Proposed Regulations
updated:09-Aug-16

Keebler and Oshins on Private Decanting
updated:05-Aug-16

Keebler and McClintock: The New Death Tax Problem
updated:30-Jul-16

Bob Keebler on Asset Protection Planning for IRA Accounts
updated:14-May-16

BlogWatch

Washington Proposes Limited Law License for Health and Estate Law
24-Feb-17

Tax Court: Expert's Conflict of Interest Justifies Rejection of Valuation
23-Feb-17

SEC Approves FINRA Rules Aimed at Preventing Elder Financial Abuse
21-Feb-17

DC Aid-in-Dying Law Takes Effect
21-Feb-17

Sixth Circuit: DISC and Roth IRA Can Be Combined
21-Feb-17

IRS is Getting More Info About Your Home Mortgage
18-Feb-17

Issuance of Tax Guidance Slows
18-Feb-17

D.C. Right to Die Law in Jeopardy
15-Feb-17

Compliance Primer for Private Foundations
15-Feb-17

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

How to Deal With Repeal
Todd A. Flubacher - Trusts & Estates

Securities Law Considerations for Trusts and Estates Advisors: Part II
Arlene Osterhoudt anb Ivan Taback - Trusts & Estates

Balancing Collaboration With the Attorney-Client Privilege
Charlie Douglas, Judi Cunningham and Jennifer D. Odom - Trusts & Estates

Governance for Business-Owning Families: Part I
Patricia Angus - Trusts & Estates

Lending to Museums
Azmina Jasani - Trusts & Estates

Web Links

SEC Investment Management Guidance Update: Robo-Advisors
"[D]epending on their business models and operations, robo-advisers should keep in mind certain unique considerations as they seek to meet their legal obligations under the Advisers Act. This Staff guidance offers suggestions for how robo-advisers may address some of these issues.... [T]here may be a variety of means for a robo-adviser to meet its obligations to its clients under the Advisers Act ... This Staff guidance focuses on robo-advisers that provide services directly to clients over the internet. This guidance, however, may be helpful for other types of robo- advisers as well as other registered investment advisers." February, 2017.

Securities and Exchange Commission Release No. 34-79964
SEC Order approves FINRA rules to (1) require members to make reasonable efforts to obtain the name of and contact information for a trusted contact person for a customer’s account; and (2) permit members to place temporary holds on disbursements of funds or securities from the accounts of specified customers, where there is a reasonable belief that these customers have been, are being, or will be subject to financial exploitation).

IRS Makes Approved Form 1023-EZ Data Available Online
Page from the IRS website announces that public information from approved applications for exemption filed using Form 1023-EZ is now available online for the first time.

Your Taxes Section -- The New York Times
Annual section includes articles on tax preparation software, tax reform legislation, corporate inversions, and other topics

The Sedona Conference Data Privacy Primer
A comprehensive catalog of U.S. data privacy issues, legislation, and resources, designed to provide “immediate and practical benefit” to organizations and practitioners dealing with privacy issues. Jan., 2017 Public Comment version. Free registration required. PDF, 107 pp.

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