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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

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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   Law Threads   Journals   Web Links   Web Links   BlogWatch


Dan Janovitz: Use It or Renew It, IRS to Invalidate Unused ITINs Unless Renewed Steve Leimberg's International Tax Planning Newsletter Issue:13    30-Aug-16

FLASH: Natalie Choate on Rev. Proc. 2016-47: IRS Makes Getting a Waiver of the 60-Day Rollover Deadline Easier and Cheaper, for Most People Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:662    29-Aug-16

Finance 8.27.2016 Bob LeClair's Finance and Markets Newsletter Issue:873    28-Aug-16

Ken Kettering & Ed Smith: Comments to Uniform Voidable Transactions Act Should Not Be Changed Steve Leimberg's Asset Protection Planning Newsletter Issue:329    25-Aug-16

Steve Leimberg on Metropolitan Life Insurance Company v. Sumner: Spouse's Implied Consent to Community Property Purchase of Life Insurance Results in Children from Insured's First Marriage Receiving Proceeds Steve Leimberg's Estate Planning Newsletter Issue:2450    23-Aug-16

Correction to Sept. Short-Term AFR Steve Leimberg's Estate Planning Newsletter Issue:2449    23-Aug-16

Actual Text

T.D. 9784 (30 August 2016) IRS Issues Final Regs. on Definition of Real Property for REITs

IR-2016-115 (30 August 2016) IRS Allows Retirement Plan Loans, Hardship Distributions to Louisiana Flood Victims

Sam D. Kilpatrick v. Commissioner, T.C. Memo. 2016-166, No. 17242-13 Tax Court Denies Majority of CPA's Expense Deductions and Imposes Penalties

Rev. Proc. 2016-45, 2016-37 IRB 1 (26 August 2016) IRS Updates List of Areas In Which It Won't Issue Letter Rulings or Determination Letters

PLR 201635011 (2 June 2016) IRS Waives Rollover Requirement for Pension Plan Distribution

Rev. Rul. 2016-19, 2016-35 IRB 273 (29 August 2016) 2016 Interest Rates for Special Use Valuation of Farms

Instant Audio and Podcasts

60 Second Planner

IRS Grants Extension of Time to Opt Out of GST Automatic Allocation

Rev. Proc. 2016-47 Offers Broad Relief for Missed Rollovers

Treasury Updates 2015-2016 Priority Guidance Plan


Keebler and Blattmachr on the Section 2704 Proposed Regs.

Keebler and Aucutt on the Section 2704 Proposed Regulations

Keebler and Oshins on Private Decanting

Keebler and McClintock: The New Death Tax Problem

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


IRS: Charity is Exception to Contingent Right, Making Trust a ‘Qualified Beneficiary’

IRS Grants Sweeping Relief To Retirement Savers Who Miss Rollover Deadline

Uber Drivers Get a Retirement Plan -- Of Sorts

IRS: Surgery Center is Passive Activity

Tax Court: Losses Disallowed for Lack of Records

Planning to Pass Down the Vacation Home

Taking Advantage of the Zero Capital Gains Tax Bracket

The Section 2704 Regulations in the Press

Theoretical Value vs. Actual Value Under the 2704 Regulations

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

A Historic Overview of Legislation
Patricia M. Soldano and Michael Palicz - Trusts & Estates

The Administration of Quiet Trusts And Decanting Trusts
David A. Diamond - Trusts & Estates

Should It Stay or Should It Go?
Jonathan G. Blattmachr and Turney P. Berry - Trusts & Estates

Tips From the Pros: Don’t Overlook the Power of Powers
Charles A. Redd - Trusts & Estates

Breaking Down the Impact Wall
Lisette Cooper - Trusts & Estates

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

Ths Sharing Economy Tax Center -- IRS
This page on the IRS website alerts taxpayers to issues that may arise for those participating in ride sharing, home rental or other aspects of the sharing economy.

The ERISA Fiduciary Advisor -- U.S. Department of Labor
The ERISA Fiduciary Advisor provides information and answers to a variety of questions about who is a fiduciary and their responsibilities under the Employee Retirement Income Security Act (ERISA). This Advisor was developed by the Employee Benefits Security Administration (EBSA) in its continuing effort to increase awareness and understanding about basic fiduciary responsibilities when operating a retirement plan.

The IRA Investor Profile: Roth IRA Investors’ Activity, 2007–2014
From the Investment Company Institute. Analysis of the contribution, conversion, rollover, withdrawal, and asset allocation activity of 2.3 million consistent Roth IRA investors—those with accounts in every year from 2007 through 2014—can show how consistent Roth IRA investors fared during and after the financial crisis. In addition, analysis of a snapshot of 5.4 million Roth IRA investors in 2014 can provide more detailed insight into how individuals manage their Roth IRAs. This report offers such an analysis.

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.

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