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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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Alexander A. Bove, Jr. To Be or Not To Be - A Fiduciary, That Is Steve Leimberg's Estate Planning Newsletter Issue:2432    30-Jun-16

Mary Vandenack on Notice 2016-39: Recovery of Investment in the Contract from Payments Received from a Qualified Benefit Plan during Phased Retirement Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:658    29-Jun-16

Estate Planning Newsletter #2430 Steve Leimberg's Estate Planning Newsletter Issue:2431    29-Jun-16

Paul Hood on Estate of Giustina v. Commissioner Steve Leimberg's Estate Planning Newsletter Issue:2430    28-Jun-16

Owen Fiore on Estate of Giustina v. Commissioner Steve Leimberg's Estate Planning Newsletter Issue:2429    27-Jun-16

Finance 6.25.2016 Bob LeClair's Finance and Markets Newsletter Issue:864    25-Jun-16

Actual Text

INFO 2016-0031 (18 April 2016) IRS Information on Benefit Limitations Under Qualified Pension Plans

INFO 2016-0036 (30 March 2016) IRS Provides Guidance on Taxation of Funds Derived from Crowdsourcing

INFO 2016-0038 (20 April 2016) IRS Information on Unified Estate Credit

ABA Real Property, Estate & Trust Law Section Recommends Changes to Estate Basis Reporting Regs (REG-127923-15)

REG-127923-15 (4 March 2016) IRS Prop. Regs. on Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent

FS-2016-21 Security Summit Partners Update & Identity Theft Initiatives for 2017

Instant Audio and Podcasts

60 Second Planner

Colorado Enacts Uniform Trust Decanting Act

Tax Court Rules Transfer Between Former Spouses is Tax-Free

Draft Form 8971 Instructions Prohibit Attachments to Schedule A


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

Keebler and Lackner on Form 8971

Keebler, Angkatavanich and Dougherty on Estate of Purdue v. Commissioner

Keebler and Angkatavanich on Section 2701 Basics

Keebler and Blattmachr on Sophisticated GST Tax Planning


Donor-Advised Funds: The Good, the Bad and the Ugly

Texas Court: Caregiver's Signature Authority Over Account Did Not Create Survivorship Right

New Strategies for Preventing Elder Financial Abuse

Art Valuation Issues Complicate Estates

Duckett v. Enomoto: Round 2

Death-With-Dignity Laws: A Physician's Perspective

Qualified Charitable IRA Distributions in Depth

Transfer of Business Interest Between Former Spouses Qualifies for Nonrecognition Treatment

Nebraska Court: Transfers Under Power of Attorney Are Void

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

Psychological Issues of Bequests
Stanley H. Teitelbaum and Martin M. Shenkman - Trusts & Estates

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

Israel Taxation of Trusts
Alon Kaplan, Lyat Eyal and Daniel Paserman - Trusts & Estates

“Foreigners” Who Are Actually U.S. Citizens
Joan K. Crain and Myriam Soto - Trusts & Estates

Tips from the Pros: State Tax Stew
Charles A. Redd - 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

IRS Code and Subject Matter Directory
This roster published by Tax Analysts is based on IRS information. It lists the names and phone numbers of IRS attorneys, classified by Code section and subject area. Revised June, 2016. PDF format.

2016 Annual Report of the Board of Trustees of the Social Security Trust Funds
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. The 2016 report is the 76th such report. PDF, 272 pages.

Independence, Technology, and Connection in Older Age
This report, from the President's Council of Advisors on Science and Technology, seeks to identify technologies and policies that will maximize the independence, productivity, and engagement of Americans in their later years. February, 2016.

AICPA Comments on Basis Consistency Proposed Regulations
In a June 1, 2016 letter, the AICPA comments on the proposed regulations under Codes sections 1014(f) and 6035. The AICPA suggests that final regulations omit the "zero basis rule," delete the reporting requirement for subsequent transfers by beneficiaries, and address several other technical issues.

Map: State Estate and Inheritance Taxes
Tennessee repealed its estate tax (confusingly called an inheritance tax by the state) this year, the culmination of a multi-year phase-out, and Indiana completed the repeal of its inheritance tax in 2013. Maryland and New York are in the process of phasing in new, higher estate tax exemptions, eventually matching the federal exemption level ($5.9 million) by 2019. Minnesota is in the process of doubling its exemption from $1 million to $2 million over five years. The District of Columbia is slated to phase in higher exemptions to the estate tax as new revenues become available.

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