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02-Sep-14  

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Byrle M. Abbin
Jay D. Adkisson
Steve R. Akers
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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

Finance 8.30.2014 Bob LeClair's Finance and Markets Newsletter Issue:772    31-Aug-14

Chuck Rubin on Revenue Procedure 2014-11: Procedures for Retroactive Reinstatement of Section 501(c)(3) Status Steve Leimberg's Charitable Planning Newsletter Issue:218    28-Aug-14

Chuck Rubin: on Deinlein v. US: No Disclaiming of Federal Tax Liability Steve Leimberg's Estate Planning Newsletter Issue:2241    26-Aug-14

Bruce Steiner & Lessons from Robin Williams' Insurance Trusts Steve Leimberg's Estate Planning Newsletter Issue:2240    25-Aug-14

Finance 8.23.2014 Bob LeClair's Finance and Markets Newsletter Issue:771    23-Aug-14

Cynthia Hearing on Harris v. Millennium Hotel: Alaska Supreme Court Grants Workers' Compensation Death Benefits to Same-Sex Partner Steve Leimberg's Estate Planning Newsletter Issue:2239    21-Aug-14

Actual Text

PLR 201435008 (23 April 2014) Trust Modifications Won't Trigger Gift Tax
updated:02-Sep-14

PLR 201435006 (14 April 2014) Annuity Payments Under Structured Settlement Are Qualified Funding Asset
updated:02-Sep-14

PLR 201435007 (23 April 2014) Modifications to Trust Won't Trigger Gift Tax
updated:02-Sep-14

David C. Matthews et ux. v. Commissioner, T.C. Summ. Op. 2014-84, No. 28106-13S Taxpayers Must Pay Early Distribution Penalty Despite Hardship
updated:29-Aug-14

Green Tax Incentive Compendium: Federal and State Tax Incentives for Renewable Energy & Energy Efficiency
updated:29-Aug-14

Rev. Proc. 2014-11, 2014-3 IRB 411 IRS Issues Procedures for Reinstating Tax-Exempt Status Following Automatic Revocation
updated:29-Aug-14

Instant Audio and Podcasts

60 Second Planner

PLR Allows Spousal Rollover of IRA Despite Designation of Trust as Beneficiary
updated:06-Aug-14

IRS Withdraws Proposed Reg. on IRA Rollovers
updated:12-Jul-14

PLR 201418001 -- Settlement of Trust Litigation Does Not Trigger GST Tax
updated:26-Jun-14

Podcasts

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

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

BlogWatch

IRS Denies Tax Exemption for Online Sorority
30-Aug-14

Tax Court Upholds Income Taxation of Frequent Flyer Miles
28-Aug-14

Preparing for Alzheimers
28-Aug-14

New York Times: Medicare Rankings Allow Nursing Homes to Mislead
26-Aug-14

All Assets Are Not Created Equal
25-Aug-14

Beauty Pageant Loses Tax Exemption
25-Aug-14

Limitations of Powers of Attorney
24-Aug-14

Delaware Digital Assets Law Leads the Way
24-Aug-14

Donor Advised Funds Grow in Popularity
24-Aug-14

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

Trusts Win Victory on Material Participation
Michael G. Stevens - Business Entities

Tax Court Clarifies Application of Passive Activity Rules to Trusts and Estates
M. J. R. Hoffman, M. K. Lauderdale, and J. C. Bost - Practical Tax Strategies

Carried Interest: Reducing the Risk of Audit
B.A. Geyer, (July 2014) - Practical Tax Strategies

Optimizing Social Security Benefits for Unmarried Couples
James Lange - Trusts & Estates

Addressing Financial Elder Abuse
Michael Gilfix - Trusts & Estates

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

ACTEC Summer 2014 Meeting Musings - Steve Akers
Steve Akers of Bessemer Trust offers his observations on seminars at the 2014 ACTEC Summer Meeting in Dana Point, California.

MetLife Market Survey of Nursing Home and Home Care Costs
Each year the MetLife Mature Market Institute conducts a market survey of nursing home and home care costs in the United States. This page presents the results of the 2012 survey

Best Nursing Homes: US News and World Report
The best of the best, as culled from more than 15,500 homes in the latest U.S. News America's Best Nursing Homes rankings.

Leading Age
LeadingAge’s Consumer Hub offers information and support to help people make the most of the aging experience. This includes a directory of not-for-profit organizations committed to meeting people’s needs and preferences as they age.

Nursing Home Comparison - Medicare.gov
Compare the performance of nursing homes in your area. This site from the Medicare administration offers a five-star quality rating system.