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Jay D. Adkisson
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Ronald D. Aucutt
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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

Jim Weller: Key Fiduciary Income Tax Planning Opportunities Steve Leimberg's Income Tax Planning Newsletter Issue:85    28-Jul-15

Bruce Steiner on Matter of Friedman: Secondary Disclaimer on Behalf of Minor Not Allowed Steve Leimberg's Estate Planning Newsletter Issue:2327    27-Jul-15

Finance 7.25.2015 Bob LeClair's Finance and Markets Newsletter Issue:819    26-Jul-15

George Karibjanian on Obergefell et. al. v. Hodges: The Final Word on Same-Sex Marriage Is Actually Just the Beginning Steve Leimberg's Estate Planning Newsletter Issue:2326    23-Jul-15

Steve Leimberg on Our Country Home Enterprises v. Commissioner: Policies in Purported Welfare Benefit Plan Held to Be Taxable Split Dollar Life Insurance Arrangements Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:648    21-Jul-15

Mike Jones & Bob Keebler on IRS Notice 2015-49: Pension Annuity Early Cashouts to Be Foreclosed in Coming Regulations Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:647    20-Jul-15

Actual Text

Estate of Arthur E. Schaefer v. Commissioner, 145 T.C. No. 4, No. 13183-11 Court Addresses Valuation of NIMCRUTs
updated:29-Jul-15

H.R. 3080 Tribal Employment and Jobs Protection Act
updated:29-Jul-15

H.R. 2050 Middle Class Health Benefits Tax Repeal Act of 2015
updated:29-Jul-15

PLR 201530012 (8 December 2014) IRS Address Tax Consequences of Trust Division Resulting from Settlement & Court Order
updated:29-Jul-15

R43305 (24 July 2015) CRS Report on Multiemployer Defined Benefit (DB) Pension Plans: A Primer and Analysis of Policy Options
updated:29-Jul-15

In Matter of Friedman, 7 N.Y.S.3d 845 (Surr. Ct. Kings Co. 2015) Secondary Disclaimer on Behalf of Minor Not Allowed
updated:28-Jul-15

Instant Audio and Podcasts

60 Second Planner

IRS Nixes Accelerated Lump-Sum Diistributions
updated:17-Jul-15

Summa Holdings, Inc. v. Commissioner
updated:14-Jul-15

Davidson Estate Settlement
updated:07-Jul-15

Podcasts

Keebler and Blattmachr on Expected Valuation Discount Regulations
updated:04-Jun-15

Keebler and Blattmachr on Tax Law Change Through Executive Action
updated:18-Mar-15

Asset Protection Planning with Self-Settled Trusts
updated:27-Feb-15

Keebler and Blattmachr on Elkins
updated:07-Oct-14

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

BlogWatch

Avoiding Mistakes When Taking 529 Plan Distributions
23-Jul-15

Bill Would Ease Process of Forming Special Needs Trust
21-Jul-15

Impact of Built-In Gains Tax on Company Valuation
21-Jul-15

Uniform Law Commission Rewrites Digital Assets Act
20-Jul-15

IRS Lax in Enforcing Minimum Distribution Requirements
16-Jul-15

Comparing Deathbed Roth Conversion with 691(c) Deduction
15-Jul-15

HHS Proposes Overhaul of Nursing Home Regulations
15-Jul-15

Revenue Provisions in Highway Trust Fund Bill
14-Jul-15

Podcast Explores Memory Issues
14-Jul-15

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

Art Advisory Panel Helps Courts Sculpt Estate Valuations
Mary Anderson, W. Brian Dowis, and Ted D. Englebrecht - Estate Planning

Increase Retirement Income With Social Security Strategies
David P. Zander - Estate Planning

Avoid Unintentional Self-Dealing With Private Foundations
Richard L. Fox and Jonathan G. Blattmachr - Estate Planning

Estate Planning Hits Home When Residences Are Involved
Natalie Perry - Estate Planning

Draft Trust to Avoid Tax on IRD From IRA Left to Charity
Christine W. Hubbard - Estate Planning

Law Threads
(Online Discussions)

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

Does Portability Create a Property Interest? -- 12/09/2013

Web Links

ACTEC Capital Letter No. 38 -- Anticipated Valuation Discount Regulations
This publication by Ron Aucutt explores the possible approaches that may be taken in the eagerly awaited valuation discount regulations.

Aging.gov -- Dept of HHS
This website includes information on healthy aging, retirement security, and elder justice as well as links to various resources.

Tax Reform in the 114th Congress: An Overview of Proposals - CRS
This Congressional Research Service Report analyzes options for reforming the tax code. July 9, 2015. PDF, 20 pp.

Fidsafe - Fidelity Labs
Fidsafe is a virtual safe deposit box provided by Fidelity Labs. Store up to five gigabytes of files, notes or passwords in a secure account. Share files with advisors or family members, and leave instructions for access after death. Two-factor authentication is available as an option. At the current time, there is no charge for using Fidsafe.

The Conversation Project
The Conversation Project is dedicated to helping people talk about their wishes for end-of-life care. Included is a "Starter Kit" suggesting initial steps to take.

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