There is problem with your access privelages.
Please make sure cookies are enabled on your system.
Then log in again.
Leimberg Information Services

Subscriber's  Login

Remember my password:
Click if you forgot your password
Sign up now


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

Follow us on Twitter

Click here for an audiotour of LISIWelcome!

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.

Recent LISI
Click here for an Audio Tour of Our LISI Site

Click here for our LISI Master Calendar
Click Here for Steve Leimberg and Bob LeClair’s NumberCruncher and Quickview Software, Books, and Other Resources
Recent Entries:
Newsletters   Actual Text   Law Threads   Journals   Web Links   Web Links   BlogWatch


Marc Soss on Friscia: When a Life Estate Interest in Florida Homestead Real Property Is Not Really a Life Estate Interest Steve Leimberg's Asset Protection Planning Newsletter Issue:261    29-Sep-14

Finance 9.27.2014 Bob LeClair's Finance and Markets Newsletter Issue:776    28-Sep-14

Jeff Baskies: Discounts Permitted For Fractional Interests in Artworks - The Fascinating 5th Circuit Opinion in Estate of James A. Elkins, Jr. v. Commissioner Steve Leimberg's Estate Planning Newsletter Issue:2247    25-Sep-14

Chuck Rubin on PLR 201434022: IRS Applies 20th Century Analysis to 21st Century Social Organization Steve Leimberg's Charitable Planning Newsletter Issue:219    24-Sep-14

Richard Nenno's Delaware Trusts 2013-2014  A Book Review Steve Leimberg's Asset Protection Planning Newsletter Issue:260    22-Sep-14

Finance 9.20.2014 Bob LeClair's Finance and Markets Newsletter Issue:775    21-Sep-14

Actual Text

Friscia v. Friscia, No. 2D13-412 When a Life Estate Interest in Florida Homestead Real Property Is Not Really a Life Estate Interest

T.D. 9695, 79 F.R. 58256-58261 (29 September 2014) IRS Final Regs. on Filing Requirements for Some Pension Plan Administrators

T.D. 9697 (26 September 2014) IRS Issues Fjnal Regs. on Excepted Healthcare Benefits

PLR 201439004 (30 June 2014) Taxpayer Granted Waiver of Rollover Requirement for One Distribution; Denied Waiver for Second Distribution

PLR 201439005 (2 July 2014) IRS Grants Waiver of IRA Rollover Requirement

PLR 201439006 (2 July 2014) Extension Granted to Recharacterize Roth IRA

Instant Audio and Podcasts

60 Second Planner

IRS Notice 2014-54 Allows Favorable Allocation of Pre-Tax Distributions

PLR 201435009: Conversion to Unitrust Does Not Trigger Gift

PLR Allows Spousal Rollover of IRA Despite Designation of Trust as Beneficiary


Keebler and Batson on Charitable Remainder Trusts

Asset Protection and Income Tax Planning for IRAs after Clark

Bob Keebler and Michael Goller on IRS Circular 230

Keebler, Blattmachr and Gans on Estate of Trombetta

Keebler, Oshins and Lipkind on the Newest NING Trust PLR

Bob Keebler on Advanced Bracket Management -- Part 2

Bob Keebler on Advanced Bracket Management -- Part 1

Keebler on Basic Tax Bracket Management - Part 2


Implications of IRS Notice 2014-54 for 401K Rollovers

Too Much Emphasis on Aging at Home?

Yahoo Opposes Digital Assets Legislation

Cavallaro: Taxpayers Are Liable for Tax on $30 Million Gift, But No Penalty

Is There An Optimum Age to Die?

ULC Forms Drafting Committee on Divided Trusteeship

Estate Tax Allocation Battle in Tom Clancy's Estate

CCH: Estate Tax Exemption Will Rise by $90,000 in 2015

Income Taxation of Frequent Flyer Rewards after Shankar

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

Grim Fairy Tales: Studies of Wicked Stepmothers, Poisoned Apples and the Elective Share
Martin D. Begleiter - Albany Law Review

Dispatches from the Trenches of America's Great Gun Trust Wars
Lee-ford Tritt - Northwestern University Law Review

Covering Your Digital Assets: Why the Stored Communications Act Stands in the Way of Digital Inheritance
Matt Borden - Ohio State Law Journal

Gain from the Value of a Good Valuation
Edward A. Renn, James I. Dougherty & Marissa Dungey - Probate & Property

Frank Aragona Trust v. Commissioner: A Road Map to What Really Matters for Material Participation of Trusts
Dana M. Foley & William I. Sanderson - Probate & Property

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

Nursing Home Report Cards --Families for Better Care
Families for Better Care published its second annual state-by-state nursing home report card and found that Texas is America's worst nursing home state (again) while Rhode Island grabbed the top spot.

AICPA Comments on Material Participation Regulations
Letter from the American Institute of Certified Public Accountants (AICPA) with comments in response to the Preamble to T.D. 9644 published on December 16, 2013. The Preamble stated that the Department of the Treasury (“Treasury”) and the Internal Revenue Service (IRS) are currently studying the issue of material participation of trusts and estates in a trade or business for purposes of section 469 of the Internal Revenue Code (IRC or “Code”).

Death Beds: Living Wills Slowly Take Root -- WNYC Radio
Story covers the use of advance directives and MOLSTs (New York's version of the POLST).

Dying in America -- Institute of Medicine
In Dying in America, a consensus report from the Institute of Medicine (IOM), a committee of experts finds that improving the quality and availability of medical and social services for patients and their families could not only enhance quality of life through the end of life, but may also contribute to a more sustainable care system.

This document, prepared by the staff of the Joint Committee on Taxation for a September 16, 2014 hearing, provides a summary of the present law tax rules applicable to tax-favored retirement savings arrangements, a discussion of economic issues, and data on tax-favored retirement savings.