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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

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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.

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Recent Entries:
Newsletters   Actual Text   Law Threads   Journals   Web Links   Web Links   BlogWatch


Charlie Nash: Avoiding the Inherent Problem in Friscia Steve Leimberg's Asset Protection Planning Newsletter Issue:265    22-Oct-14

Brad Dewan on Wade v. Commissioner: Tax Court Finds Business Owner Materially Participated after Turning over Management Responsibilities to Son Steve Leimberg's Business Entities Newsletter Issue:147    20-Oct-14

Finance 10.18.2014 Bob LeClair's Finance and Markets Newsletter Issue:779    19-Oct-14

Chuck Rubin on TAM 201438034: Mission Creep Costs a Section 501(c)(3) Organization Its Exemption Steve Leimberg's Charitable Planning Newsletter Issue:220    16-Oct-14

AFRs for November - Steve Leimberg's Estate Planning Newsletter Issue:2251    16-Oct-14

Chris Riser & Jay Adkisson on In re Cleveland: US District Court for District of Nevada Allows Chapter 7 Bankruptcy Trustee to Sell Assets Two Single-Member LLCs Steve Leimberg's Asset Protection Planning Newsletter Issue:264    15-Oct-14

Actual Text

ILM 201442053 (17 June 2014) Recapitilzation of LLC Is Gift from Donor to Sons

PLR 201442064 (21 July 2014) IRS Addresses Tax Implications of Transfer of VEBA Assets

PLR 201442017 (14 July 2014) IRS Finds Substantially Compliance Re GSTT Exemption Allocation

R43517 (17 October 2014) CRS Report on Recently Expired Charitable Tax Provisions

Wade v. Commissioner, TCM 2014-169 (20 August 2014) Tax Court Finds Business Owner Materially Participated after Turning over Management Responsibilities to Son

PLR 201442019 (7 July 2014) Estate Granted Extension to Elect Carryover Basis

Instant Audio and Podcasts

60 Second Planner

PLRs Confirm Gift Tax Consequences of ING Trusts

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

PLR 201435009: Conversion to Unitrust Does Not Trigger Gift


Keebler and Blattmachr on Elkins

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


Paying Death Tax with Art in the UK

Will Congress Extend IRA Charitable Rollover?

Missouri Court: Gifts Exceeded Authority of Agent Under Power of Attorney

PLR Approves IRA Rollover, but not Beneficiary Designation

Missisippi Supreme Court: No Contest Clause Unenforceable Against Good Faith Claimant with Probable Cause

Replacing an Incapacitated Trustee: Lessons from the Donald Sterling Case

Administering an Estate With Old and Rare Books

Substance Abuse Among the Elderly

Conduit vs. Accumulation Trust for IRAs

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

The Uniform Power of Attorney Act: Not a One-Size-Fits-All Solution
Angela M. Vallario - University of Baltimore Law Review

The Case Against Access to Decedents’ E-mail: Password Protection as an Exercise of the Right to Destroy.
Rebecca Cummings - Minnesota Journal of Law, Science and Technology.

The End of End-of-Life Law
Lois L. Shepherd - North Carolina Law Review

A Primer on Income Tax Compliance for Multistate Passthrough Entities and Their Owners
William C. Brown - The Tax Lawyer

The Stripping of the Trust: From Evolutionary Scripts to Distributive Results
Asam S. Hofri-Winogradow - Ohio State Law Journal

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

Medicare & You 2015
The official government guide to Medicare services, published by the Centers for Medicare and Medicaid Services. Updated for 2015.

Fast Facts & Figures About Social Security 2014
This publication answers the most frequently asked questions about the programs administered by the Social Security Administration (SSA).

Managing Someone Else's Money: Help for Agents Under a Power of Attorney
This publication from the Consumer Financial Protection Bureau is directed to the nonprofessional who is acting for another under a durable power of attorney.

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”).