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26-Dec-14  

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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

FLASH Bruce Steiner: Qualified Charitable Distributions Extended for 2014 Steve Leimberg's Charitable Planning Newsletter Issue:222    24-Dec-14

FLASH: Richard Fox-President Obama Signs Charitable Extenders Bill, Only Days Left to Utilize IRA Charitable Rollover for 2014 Steve Leimberg's Charitable Planning Newsletter Issue:221    24-Dec-14

Steve Oshins: The Rebuttal to Unconstitutional Perpetual Trusts Steve Leimberg's Estate Planning Newsletter Issue:2265    22-Dec-14

Finance 12.20.2014 - Happy Holidays! Bob LeClair's Finance and Markets Newsletter Issue:788    21-Dec-14

AFRs for January announced Steve Leimberg's Estate Planning Newsletter Issue:2264    20-Dec-14

Jonathan Blattmachr, Mitchell Gans & William Lipkind: What If Perpetual Trusts Are Unconstitutional? Steve Leimberg's Estate Planning Newsletter Issue:2263    18-Dec-14

Actual Text

Edward Ripley-Duggan v. Commissioner, T.C. Summ. Op. 2014-111, No. 30155-12S Taxpayer Liable for Additional Tax
updated:24-Dec-14

REG-145878-14 (22 December 2014)Proposed IRS Healthcare Regs. Provide Summary of Benefits and Coverage and Uniform Glossary
updated:24-Dec-14

Kevin M. Campbell et ux. v. Commissioner, T.C. Summ. Op. 2014-109, No. 29222-13S Retired Military Pay Is Taxable
updated:24-Dec-14

United States v. David Stiles et al. No. 2:13-cv-00138 Individuals Liable for Estate Tax
updated:22-Dec-14

Announcement 2015-1, 2015-2 IRB 1 Changes to Employee Plans Determination Letter Processing
updated:22-Dec-14

Rev. Rul. 2015-1, 2015-2 IRB 1 IRS Applicable Federal Rates for January 2015
updated:22-Dec-14

Instant Audio and Podcasts

60 Second Planner

ABLE Act Creates New Savings Vehicle
updated:19-Dec-14

Senate Passes Tax Extenders
updated:16-Dec-14

IRA Investment in Gold Trust Not Treated as Distribution
updated:12-Dec-14

Podcasts

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

Keebler, Blattmachr and Gans on Estate of Trombetta
updated:14-May-14

Keebler, Oshins and Lipkind on the Newest NING Trust PLR
updated:07-Mar-14

Bob Keebler on Advanced Bracket Management -- Part 2
updated:21-Feb-14

Bob Keebler on Advanced Bracket Management -- Part 1
updated:21-Feb-14

BlogWatch

Leaving an IRA to a Trust Creates Complications
20-Dec-14

President Signs Tax Extenders Bill into Law
19-Dec-14

Alabama Court: Slayer Statute Applies Only to Victim's Estate, Not Killer's
18-Dec-14

Belk: Fourth Circuit Affirms that Swappable Preservation Easement Not Eligible for Deduction
17-Dec-14

Tax Extenders are Temporary; ABLE Act is Permanent
17-Dec-14

South Carolina Abolishes Privity Defense in Malpractice Action Against Drafting Attorney
16-Dec-14

A Practical Guide to Managing Digital Assets During Life and After Death
16-Dec-14

Overmedication of Nursing Home Patients Receives Scrutiny
16-Dec-14

Florida Minassian Decision Creates New Role for Trust Protectors
15-Dec-14

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

Who Owns the Family Business Intangibles?
John A. Bogdanski - Estate Planning

Be Careful When Creating Profits Interest In a Family Partnership
Howard M. Zaritsky - Estate Planning

Closely Held Business Can Enjoy Captive Insurance Opportunity
Bernard Eizen and Steven S. Poulathas - Estate Planning

Run the Basis and Catch Maximum Tax Savings—Part 1
Paul S. Lee - Estate Planning

Estate Planning for Couples Entering Second Marriages—Part 2
Eric A. Manterfield - Estate Planning

Law Threads
(Online Discussions)

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

Language for Granting Control of Digital Assets -- 08/18/2013

Web Links

IRS Telephone Directory for Practitioners
Telephone numbers of IRS personnel, organized by state. On the Windows Live page that appears, place your mouse over the title "IRS Telephone Directory..." then click the "Download" link that appears. Compiled by California CPA James C. Counts II. Updated December, 2014.

Nursing Home Compare - Medicare.gov
Federal Government Web site that rates and compares the quality of care provided at nursing homes throughout the country, using a five-star rating system. New in 2014: Quality measures reported include the percentage of residents receiving antipsychotic medications.

Memo: Uniform Law on State Taxation of Trusts -- Multistate Tax Commission
Presented at the Fall 2014 Meeting of the Income and Franchise Tax Subcommittee of the Commission, this memorandum outlines the possible benefits of a uniform law on state income taxation of trusts.

Revenue Effects of H.R. 5806 -- Joint Committee on Taxation
This chart reports the estimated revenue effects of H.R. 5806, the "Supporting America's Charities Act", which would permanently extend three tax breaks for charitable giving.

Tax Decoder Report -- Sen. Tom Coburn
This Report, released in December, 2014, highlights more than 165 tax expenditures in the Internal Revenue Code worth over $900 billion this year and more than $5 trillion over the next five years.

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