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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

Newsletters

Finance 5.18.2019 Bob LeClair's Finance and Markets Newsletter Issue:1005    19-May-19

7520 and Other Key Rates - June 2019 Steve Leimberg's Estate Planning Newsletter Issue:2726    17-May-19

Martin Shenkman, Sandra Glazier & Howard Zaritsky on Raia v. Lowenstein Sandler LLP - Thoughts on a Recent Malpractice Case Steve Leimberg's Estate Planning Newsletter Issue:2725    16-May-19

7520 and Other Key Rates - June 2019 Steve Leimberg's Estate Planning Newsletter Issue:2724    16-May-19

Richard Weber: Are You in Good Hands Steve Leimberg's Financial Products Planning Newsletter Issue:7    14-May-19

Mike Jones: Significant Quarter 1, 2019 Developments - Estate, Gift and Generation-Skipping Transfer Taxes Steve Leimberg's Estate Planning Newsletter Issue:2723    13-May-19

Actual Text

PLR 201920003 (26 November 2018) IRS Addresses Estate & Gift Tax Consequence of Trust Reformation
updated:19-May-19

PLR 201920002 (26 November 2018) IRS Rules on Estate & Gift Consequences of Trust Modification
updated:19-May-19

REG-125135-15 (17 May 2019) Prop. Regs. Address Attribution Rules Related to Controlled Foreign Corporations
updated:19-May-19

PLR 201920001 (26 November 2018) IRS Addresses Estate & Gift Tax Consequences of Trust Reformation
updated:19-May-19

Rev. Rul. 2019-14, 2019-23 IRB 1 (16 May 2019) IRS Announces Applicable Federal Rates for June 2019
updated:17-May-19

Notice 2019-35, 2019-23 IRB 1 (16 May 2019) IRS Updates Interest Rates for May 2019
updated:17-May-19

Instant Audio and Podcasts

60 Second Planner

Proposed Regs on ESBTs with Nonresident Aliens as Potential Current Beneficiaries
updated:16-May-19

Section 199A and UBTI
updated:14-May-19

McNely -- Theft Loss Deduction Denied
updated:09-May-19

Podcasts

California: Planning in Anticipation of Estate Tax Legislation
updated:12-Apr-19

Bob Keebler and Mitchell Gans: Kaestner and Protective Refund Claims
updated:06-Apr-19

Bob Keebler on Notice 2019-07
updated:25-Jan-19

Keebler: An Overview of Section 199A Final Regulations
updated:25-Jan-19

Bob Keebler on Roth IRA Basics
updated:04-Sep-18

Keebler on Roth IRA Conversions After the Tax Cuts and Jobs Act
updated:24-Aug-18

Bob Keebler on Tax Planning Under the Section 199A Regulations
updated:20-Aug-18

Bob Keebler -- Overview of the Section 199A Proposed Regulations
updated:17-Aug-18

BlogWatch

IRS Challenges Allegedly Abusive Charitable Contribution Schemes
17-May-19

Fixing the TCJA’s Net Operating Losses Provision
16-May-19

The Child IRA
16-May-19

Using a Roth IRA to Pay for Higher Education
15-May-19

Quiet Trusts Under the Colorado UTC
15-May-19

Awareness of 529 Plans is Low
15-May-19

How a QDRO Affects NUA
15-May-19

Due Diligence For Life Insurance: Going Beyond The Hypothetical Policy Illustration
15-May-19

Life Insurance in Qualified Retirement Plans
15-May-19

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

Section 199A and Choice of Passthrough Entity
Karen C. Burke - The Tax Lawyer

Qualified Opportunity Zone Funds: a Tax Investment Worth Considering
Michael Hirschfeld and Philip R. Hirschfeld - Probate & Property

Shifting Gears: Estate Planning for Today's Emerging Adults
Eileen Gallo - Probate & Property

The Case for Trusts as an Alternative to Prenuptial Agreements When Religion Intervenes
Michael Sneeringer - Probate & Property

Celebrity Estate Planning: Misfires of the Rich and Famous II
Jessica Galligan Goldsmith, David Y. Choi, Shaina S. Kamen, Jerry Joyce, Christiana M. Lazo, Alison Silverman, and Bruce D. Steiner - Probate & Property

Web Links

Protect Your Identity: What Older Adults Should Know - BCFP
Publication from the Bureau of Consumer Financial Protection. PDF, 8 pp.

Social Security Primer -- CRS
"This report provides an overview of Social Security financing and benefits under current law. Specifically, the report covers the origins and a brief history of the program; Social Security financing and the status of the trust funds; how Social Security benefits are computed; the types of Social Security benefits available to workers and their family members; the basic eligibility requirements for each type of benefit; the scheduled increase in the Social Security retirement age; and the federal income taxation of Social Security benefits." PDF, 18 pp. Updated May 7, 2019.

2019 Investment Company Fact Book -- Investment Company Institute
A review of trends and activities in the investment company industry. 59th Edition. PDF, 335 pp. April, 2019.

2019 OASDI Trustees Report -- U.S. Social Security Administration
The Social Security Act requires that the Board, among other duties, report annually to the Congress on the actuarial status and financial operations of the OASI and DI Trust Funds. This 2019 report is the 79th such report. April 22, 2019. 270 pp., PDF.

Audio of Supreme Court Argument in Kaestner Trust Case
Audio of oral argument heard April 16, 2019. For the Petitioner North Carolina Department of Revenue: Matthew W. Sawchak, Solicitor General. For the Respondent The Kimberley Rice Kaestner 1992 Family Trust: David A. O'Neil. One hour, one minute.

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