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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

Newsletters

Chuck Rubin in Ciungu: Probate Court Permitted to Indirectly Direct Transfer of Title to Foreign Realty Steve Leimberg's Estate Planning Newsletter Issue:2340    03-Sep-15

Robert S. Tippett: Utah Asset Protection Trusts Steve Leimberg's Asset Protection Planning Newsletter Issue:305    02-Sep-15

Richard Nenno on the Taxpayer Victory in North Carolina Kaestner Case: Presence of Resident Discretionary Beneficiaries Does Not Justify Income Taxation of Nonresident Trustee Steve Leimberg's Estate Planning Newsletter Issue:2339    01-Sep-15

Finance 8.29.2015 Bob LeClair's Finance and Markets Newsletter Issue:824    30-Aug-15

Steve Leimberg on unHeritage: 11 Pitfalls to Family Legacy - and How to Avoid Them Steve Leimberg's Estate Planning Newsletter Issue:2338    27-Aug-15

Richard Fox: Tax Court Issues Opinion on Valuing Remainder Interest in NIMCRUT for Purposes of 10% Remainder Interest Requirement, Net Income Limitation Must be Ignored Steve Leimberg's Charitable Planning Newsletter Issue:231    26-Aug-15

Actual Text

PLR 201532041 (11 June 2015) IRS Waives Rollover Requirement for IRA Distribution
updated:03-Sep-15

PLR 201532011 (8 December 2014) IRS Addresses Estate, Gift, GST Tax Consequences of Trust Division
updated:03-Sep-15

Kimberley Rice Kaestner 1992 Family Trust v. N.C. Dept of Revenue, 2015 NCBC Lexis 39 (N.C.B.C. 2015) North Carolina Court Finds Presence of Resident Discretionary Beneficiaries Does Not Justify Income Taxation of Nonresident Trustee
updated:02-Sep-15

PLR 201523003 (28 January 2015) IRS Addresses Gift-Splitting Issues
updated:02-Sep-15

H.R. 2802 First Amendment Defense Act (17 June 2015)
updated:02-Sep-15

REG-143800-14 (31 August 2015) IRS Prop. Regs. on Minimum Value of Eligible Employer-Sponsored Health Plans
updated:01-Sep-15

Instant Audio and Podcasts

60 Second Planner

Tax Court Holds Real Estate Parcels Must be Valued Separately
updated:01-Sep-15

Tax Planning in a Down Market
updated:24-Aug-15

IRS Extends Due Date Under Basis Consistency Rules
updated:21-Aug-15

Podcasts

Keebler and Blattmachr on Sophisticated GST Tax Planning
updated:06-Aug-15

Keebler and Blattmachr on Expected Valuation Discount Regulations
updated:04-Jun-15

Keebler and Blattmachr on Tax Law Change Through Executive Action
updated:18-Mar-15

Asset Protection Planning with Self-Settled Trusts
updated:27-Feb-15

Keebler and Blattmachr on Elkins
updated:07-Oct-14

Keebler and Batson on Charitable Remainder Trusts
updated:18-Aug-14

Asset Protection and Income Tax Planning for IRAs after Clark
updated:01-Aug-14

Bob Keebler and Michael Goller on IRS Circular 230
updated:20-Jun-14

BlogWatch

Government Website Offers Guides on Disability Topics
01-Sep-15

The Private College 529 Plan
31-Aug-15

Advising Clients on Dissolving Family Limited Partnerships and LLCs
31-Aug-15

Will Lawyers Be Replaced by Robots?
30-Aug-15

Medicaid and Joint Accounts
28-Aug-15

Roth Conversions in a Volatile Market
26-Aug-15

New Play Looks at Inheritance Issues
25-Aug-15

Estate Planning for Military Families
25-Aug-15

"Perpetuity" and Charitable Gifts
24-Aug-15

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

When an Ex Can Take It All: The Effect—and Non-Effect—of Revocation on a Will Post-Divorce
Molly Brimmer - University of Maryland Law Review

Getting a Stepped-Up Income-Tax Basis and More by Springing — or Not Springing —The Delaware Tax Trap the Old-Fashioned Way
Richard W. Nenno - Tax Management Estates, Gifts and Trusts Journal

Florida Homestead Law: A Client's Benefit Can Be an Advisor's Nightmare
Brandon A.S. Ross - Tax Management Estates, Gifts and Trusts Journal

Tax Court Rules that Fixed Percentage Specified in Net Income with Make-up Charitable Remainder Unitrust (NIMCRUT) Must Be Used to Value Interests in Trust for Purposes of Determining Whether Trust Meets 10% Remainder Requirement
Deborah M. Beers - Tax Management Estates, Gifts and Trusts Journal

Tax Court Rules that "Investor Control" Doctrine Is Still Relevant to Taxation of Private Placement Variable Life Insurance Arrangement
Deborah M. Beers - Tax Management Estates, Gifts and Trusts Journal

Law Threads
(Online Discussions)

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

Does Portability Create a Property Interest? -- 12/09/2013

Web Links

Income Tax Return Due Dates - As Modified by the Surface Transportation Act of 2015
By Charles Rubin -- A "cheat sheet" summary of the new filing dates enacted in the recently enacted Surface Transportation and Veterans Health Care Choice Improvement Act of 2015.

IRA Required Minimum Distribution Worksheet -- IRS
Use this worksheet to figure this year’s required withdrawal for your traditional IRA UNLESS your spouse is the sole beneficiary of your IRA and he or she is more than 10 years younger than you.

Genworth 2015 Cost of Care Survey
This survey, conducted by CareScout, covers 440 regions across the U.S. and based on data collected from more than 47,000 provider survey outreaches.

IDD and Dementia -- Administration for Community Living
The National Plan to Address Alzheimer’s Disease (2014) calls for a coordinated effort to develop workforces in aging, public health, and intellectual and developmental disabilities that are dementia-capable and culturally-competent. In response to this directive, the U.S. Administration on Community Living presents the findings and resources in this white paper to community of providers who primarily serve older adults. It provides a broad overview of the services and support system for persons with intellectual and developmental disabilities (IDD) affected by dementia and their caregivers, examples of cross-network initiatives, and resources for improving dementia care across agencies and organizations that serve this population.

2015-2016 Priority Guidance Plan -- IRS
The 2015–2016 Priority Guidance Plan contains 277 projects that are priorities for allocation of IRS resources during the twelve-month period from July 2015 through June 2016. Released July 31 2015.

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