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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
April K. Caudill
Natalie Choate
Virginia F. Coleman
Andrew J. DeMaio
Joan B. Di Cola
Dan Evans
Richard L. Fox
Mitchell M. Gans
Alan S. Gassman
Wendy S. Goffe
Jonathan E. Gopman
Steven B. Gorin
Ellen Harrison
Jason E. Havens
Johnine Hays
L Paul Hood
Laura Howell-Smith
Michael J. Jones
James M. Kane
Larry Katzenstein
Robert S. Keebler
Donald H. Kelley
Bernard S. Kent
Michael E. Kitces
Bob LeClair
Paul S. Lee
Steve Leimberg
Jim Magner
Carlyn McCaffrey
A. Stephen McDaniel
John McFadden
Kevin J. McGrath
Mark Merric
Charles Ian Nash
Michel Nelson
Richard W. Nenno
Duncan E. Osborne
Steven J. Oshins
David Pratt
Charles L. Ratner
Gideon Rothschild
Charles (Chuck) Rubin
Keith Schiller
John J. ("Jeff") Scroggin
Martin M. Shenkman
Ed Slott
Marc Soss
Bruce D. Steiner
Conrad Teitell
Howard M. Zaritsky

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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   Journals   Web Links   Web Links   BlogWatch


Mary Vandenack: Notes from the NYU 11th Annual Tax Controversy Forum Steve Leimberg's Income Tax Planning Newsletter Issue:182    18-Jul-19

Sandra D. Glazier on Alberhasky v. Alberhasky: Planning with 529 Accounts - Beware Fiduciary Obligations when Held in Trust Steve Leimberg's Estate Planning Newsletter Issue:2737    17-Jul-19

7520 and Other Key Rates - August 2019 Steve Leimberg's Estate Planning Newsletter Issue:2736    17-Jul-19

Significant Quarter 2, 2019 Developments: Estate, Gift and Generation-Skipping Transfer Taxes Steve Leimberg's Estate Planning Newsletter Issue:2735    15-Jul-19

Finance 7.13.2019 Bob LeClair's Finance and Markets Newsletter Issue:1013    13-Jul-19

Brad Dewan on PLR 201909003: What if the Estate Is Named as the Beneficiary of Decedent's IRA Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:708    11-Jul-19

Actual Text

H.R. _____ Legacy IRA Act

S. 2078 Proposed Bill Addresses Tax Treatment of Alaska Permanent Fund Dividends

H.R. 3796 Health Savings for Seniors Act

S. 2155 Stop Wall Street Looting Act

S. 2156 S Corporation Modernization Act of 2019

S. 2114 ISA Student Protection Act of 2019

Instant Audio and Podcasts

60 Second Planner

PLR 201925005 -- Tax Consequences of ING Trusts

CCA 201926013 -- Alternate Valuation Date Couldn't Be Used Where Values Changed on Audit

NC Department of Revenue Issues Notice on Kaestner Decision Procedures


The Kaestner Supreme Court Decision: An Insider's View

Bob Keebler on the SECURE Act

California: Planning in Anticipation of Estate Tax Legislation

Bob Keebler and Mitchell Gans: Kaestner and Protective Refund Claims

Bob Keebler on Notice 2019-07

Keebler: An Overview of Section 199A Final Regulations

Bob Keebler on Roth IRA Basics

Keebler on Roth IRA Conversions After the Tax Cuts and Jobs Act


Uniform Law Commission Approves Changes to Uniform Probate Code

Uniform Law Commission Approves Uniform Electronic Wills Act

How The SECURE Act Favors Retirement Savers Born In The First Half Of The Year

Are Concerns Over Stretch IRAs And The SECURE Act Justified?

Study: Lifestyle Changes Can Decrease Risk of Alzheimers

Adidas 401(k) Lawsuit Argues Passive Funds Best for Participants

Retirement Plan Sponsors May Offer Model QDRO

Family of New York Man Sues Hospital for Violating Advance Directive

Out-Of-State Trusts With North Carolina Beneficiaries, Apply For Tax Refund NOW

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

The Prudence of Passivity: An Argument for Default Passive Management in Trust Investing
Bryon W. Harmon, Esq. and Laura A. Fisher, Esq. - ACTEC Law Journal

The Problem of Replacement Property in the Law of Ademption
Nicole M. Paschoal - ACTEC Law Journal

Am I My Brotherís Keeper: Willful Misconduct and the Directed Trustee under the Uniform Directed Trust Act
Jane Ditelberg - ACTEC Law Journal

From Strength to Strength: A Comment on Morley and Sitkoff's Making Directed Trusts Work
James P. Spica - ACTEC Law Journal

Parens Patriae and the Disinherited Child
Michael J. Higdon - SSRN

Web Links

Supports and Tools for Elder Abuse Prevention (STEAP) --
From the USC Center on Elder Mistreatment, free and ready-to-use materials to engage and educate your community about the role everyone can play in preventing elder abuse.

Implementation Guide for Modernizing Conservatorship Monitoring - National Center for State Courts
"...the purpose of this report is to inform readers of the efforts and advancements under way in light of problems posed by conservatorships. Regardless of the current situation within a state, the proposed strategies can be adapted to assist all courts." June, 2019.

The Economics of Providing 401(k) Plans: Services, Fees, and Expenses, 2018
This report from the Investment Company Institute analyzes trends in the expense ratios of funds inside and outside of 401k plans. July, 2019. PDF, 34 pp.

The Taxpayer Roadmap 2019 -- Taxpayer Advocate Service
This map, published by the National Taxpayer Advocate, illustrates, at a very high level, the stages of a taxpayerís journey, from getting answers to tax law questions, all the way through audits, appeals, collection, and litigation. It shows the complexity of tax administration, with its connections and overlaps and repetitions between stages.

Description of Revenue Provisions Contained in the President's FY 2020 Budget Proposal -- JCT
This document, prepared by the staff of the Joint Committee on Taxation, provides a description and analysis of certain revenue provisions modifying the Internal Revenue Code of 1986 that are included in the Presidentís fiscal year 2020 budget proposal, as submitted to the Congress on March 11, 2019. For each provision, there is a description of present law and the provision (including effective date), and an analysis of policy issues related to the provision. In addition, all provisions include a citation to Estimated Budget Effects of the Revenue Provisions Contained in the Presidentís Fiscal Year 2020 Budget Proposal, which is included as an appendix to this volume.

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