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19-Apr-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

Chuck Rubin: IRS to Foreclose Tax-Free Basis Step-Up in Charitable Trust Planning Steve Leimberg's Charitable Planning Newsletter Issue:211    17-Apr-14

Bruce Steiner & Recent Developments in State Income Taxation of Trusts Steve Leimberg's Income Tax Planning Newsletter Issue:65    16-Apr-14

Michael Jackson & Jared Szychter: Trusts Can Be Real Estate Professionals-The Tax Court Rules in Favor of Frank Aragona Trust Steve Leimberg's Estate Planning Newsletter Issue:2214    15-Apr-14

Steve Akers on Frank Aragona Trust v. Commissioner: Trust with Individual Trustees Can Qualify for 'Real Estate Professional Exception' Steve Leimberg's Estate Planning Newsletter Issue:2213    15-Apr-14

Bob Keebler, Pete Melcher & Matt Brehmer on Frank Aragona Trust v. Commissioner: From Pandemonium to Order? Not So Fast Steve Leimberg's Estate Planning Newsletter Issue:2212    15-Apr-14

Natalie Choate on the Gist Case: Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:634    14-Apr-14

Actual Text

2014-40-029 TIGTA Provides Interim Results of the 2014 Filing Season
updated:17-Apr-14

PLR 201407008 (6 November 2013) IRS Addresses Estate, Gift, GSTT Consequences of Trust Modification
updated:17-Apr-14

Estate of Helen P. Richmond et al. v. Commissioner, T.C. Memo. 2014-26, No. 21448-09 Court Values Stock For Estate Tax Purposes
updated:17-Apr-14

Estate of Ellen D. Foster et al. v. Commissioner, No. 11-73400 9th Circuit Affirms Estate Tax Liability
updated:17-Apr-14

Frank Aragona Trust et al. v. Commissioner, 142 T.C. No. 9; No. 15392-11 Trust with Individual Trustees Can Qualify for Real Estate Professional Exception
updated:16-Apr-14

PLR 201415013 (15 January 2014) IRS Waives IRA Rollover Requirement
updated:16-Apr-14

Instant Audio and Podcasts

60 Second Planner

Bob Keebler on USSC Quality Stores Decision
updated:09-Apr-14

Bob Keebler on Estate of Foster
updated:02-Apr-14

CLE Provider to Offer Highlights Program
updated:01-Apr-14

Podcasts

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

Keebler on Basic Tax Bracket Management - Part 2
updated:14-Feb-14

Keebler on Basic Tax Bracket Management - Part 1
updated:14-Feb-14

Keebler and Shenkman on the New Estate Planning Environment
updated:05-Feb-14

Bob Keebler on the NIIT and Real Estate
updated:05-Feb-14

Keebler and Kitces - PLR 2001330016
updated:02-Aug-13

BlogWatch

ABA Smartphone Apps Assist in Managing Advance Health Care Directives
18-Apr-14

Anderson Cooper: Inheritance is an "Initiative Sucker"
17-Apr-14

Pennsylvania: Disclaimer is a Transfer for Medicaid Purposes
15-Apr-14

Cloud-Based T&E Information Service to Shut Down in May
14-Apr-14

NY Times: Buyers Evade State Taxes by Loaning Purchased Art to Museums in Non-Tax States
14-Apr-14

Government Asserts Decades-Old Debts Against Heirs
11-Apr-14

How to Correctly Report an IRA Trustee-to-Trustee Rollover on Your Tax Return
08-Apr-14

Commissioner: IRS Will Improve 501(c)(3) Approval Process
08-Apr-14

Illinois: Use of "Boilerplate" Form Does Not Create Joint and Mutual Will
03-Apr-14

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

Shakespeare in the Classroom: How an Annual Student Production of King Lear Adds Dimension to Teaching Trusts and Estates
Karen E. Boxx - St Louis University Law Journal

The DSUE Amount as an Estate Asset With Value
Howard M. Zaritsky - Estate Planning

Automatic Allocation of GST Exemption: Tax Traps for Trusts
Andrew M. Katzenstein and Maggie Mouradian - Estate Planning

Avoid State Income Tax With the Right Kinds of Trusts
Jeffrey Schoenblum and Neil Schoenblum - Estate Planning

Not Another Wandry Article: Real Issue With Wandry Formulas
Austin Bramwell and Brad Dillon - Estate Planning

Law Threads
(Online Discussions)

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

Quick Take: Power Trust as Alternative to Domestic Asset Protection Trust -- 3/15/2013

Web Links

A Profile of Older Americans: 2013 -- Administration on Aging
Electronic version of the popular brochure with the latest key statistics on older Americans in key subject areas. It includes both narrative and statistical charts.

Older Adults and Technology Use -- Pew Research Institute
"[D]espite ... gains, seniors continue to lag behind younger Americans when it comes to tech adoption. And many seniors remain largely unattached from online and mobile lifeó41% do not use the internet at all, 53% do not have broadband access at home, and 23% do not use cell phones."

FATCA Publications -- pwc
A collection of news, regulatory guidance and other publications implementing the Foreign Account Tax Compliance Act.

IRS Data Book: 2013
This report describes activities conducted by the Internal Revenue Service during Fiscal Year 2013 (October 1, 2012, through September 30, 2013). It provides information on returns filed and taxes collected, enforcement, and other activities, including activities related to estate and gift tax.

Nonprofit Charitable Organizations, 2010 -- IRS Statistics of Income Bulletin
Nonprofit charitable organizations exempt from income tax under Internal Revenue Code (IRC) sec- tion 501(c)(3) filed 269,474 Forms 990 and 990-EZ and reported $2.9 trillion in assets for Tax Year 2010, an increase of 9 percent from the previous year. These or- ganizations reported $1.6 trillion in total revenue, nearly three-quarters ($1.2 trillion) of which came from program services, and $1.5 trillion in expenses. From the Winter, 2014 Statistics of Income Bulletin.