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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

FLASH: Contention That Extension of Time under Form 4878 is Available for Estate Tax Returns Filed Solely for Portability Election Purposes Steve Leimberg's Estate Planning Newsletter Issue:2392    12-Feb-16

FLASH: Additional Commentary on Estate Planning Newsletter #2387 Steve Leimberg's Estate Planning Newsletter Issue:2391    12-Feb-16

Special Edition from Linas Sudzius: Key 2016 Pension and Employee Benefit Numbers, Income Tax Rates & Estate Planning Inflation Adjustments Steve Leimberg's Estate Planning Newsletter Issue:2390    11-Feb-16

Mike Jones: CRUT Valuations After 2016 Consolidated Appropriations Act - Some Observations Steve Leimberg's Charitable Planning Newsletter Issue:245    09-Feb-16

Jeff Baskies on Fiel v. Hoffman: Soap Opera/Probate Litigation Highlights the Limits of State Slayer Statutes and Poses Questions Regarding Public Policy Issues Which Should Be Explored in Many States Steve Leimberg's Estate Planning Newsletter Issue:2389    08-Feb-16

Finance 2.6.2016 Bob LeClair's Finance and Markets Newsletter Issue:844    07-Feb-16

Actual Text

Notice 2016-19, 2016-9 IRB 1 (11 February 2016) Date for Compliance with Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent
updated:12-Feb-16

Lesley A. West et al. v. John Koskinen, No. 1:15-cv-00131 (E.D. Va. October 19, 2015) Court Denies Refund of Penalties Paid on Tardy Federal Estate Tax Return and Estate Tax Payment
updated:12-Feb-16

Mart D. Green v. United States, No. 5:13-cv-01237 District Court Allows Trust to Take Charitable Deduction
updated:12-Feb-16

As Estate Basis Deadline Looms, Executors To-Do List Spirals
updated:11-Feb-16

Palmer Ranch Holdings Ltd. et al. v. Commissioner, No. 14-14167 (5 February 2016) 11th Circuit Reverses Tax Court on Valuation of Easement for Charitable Deduction
updated:11-Feb-16

U.S. vs. Robert E. Lee Jr., 2015 WL 8490912, No. 3:15-cv-1353 (10 December 2015) District Court Case Addresses Wire Fraud & Life Insurance
updated:11-Feb-16

Instant Audio and Podcasts

60 Second Planner

IRS Again Extends Deadline for Filing Form 8971
updated:11-Feb-16

Form 8971 and Portability Filings
updated:09-Feb-16

Income Tax Deduction Denied for Failure to Supply Appraisal
updated:20-Jan-16

Podcasts

Keebler and Lackner on Form 8971
updated:02-Feb-16

Keebler, Angkatavanich and Dougherty on Estate of Purdue v. Commissioner
updated:11-Jan-16

Keebler and Angkatavanich on Section 2701 Basics
updated:29-Oct-15

Keebler and Blattmachr on Sophisticated GST Tax Planning
updated:06-Aug-15

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

BlogWatch

A Dangerous Promise
11-Feb-16

Form 8971 Reporting Obligation Complicates Estate Administration
11-Feb-16

Retirement Account Proposals in the 2017 Green Book
10-Feb-16

Creative Funding of Roth IRAs
10-Feb-16

2017 Budget Proposals Would Eliminate Popular Tax Breaks
10-Feb-16

The Latest Hack on IRS Computer Systems
10-Feb-16

Federal Court Declines to Exercise Jurisdiction in Slayer Statute Dispute
09-Feb-16

Administration's 2017 Budget Proposal Released
09-Feb-16

PATH Act Eases 529 Plan Administration
08-Feb-16

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

Thatís Not What Mom or Dad Wanted
Pamela Lucina and John T. Welsh - Trusts & Estates

The Uniform Trust Decanting Act
Kristin Abati and Renat Lumpau - Trusts & Estates

Preparing for the Death of the Stretch IRA
James Lange - Trusts & Estates

Changing the Playbook
Marvin E. Blum - Trusts & Estates

The Real World Impact of T&E Litigation Funding
Wendy Walker - Trusts & Estates

Law Threads
(Online Discussions)

Special Report: Summaries from the 2016 Heckerling Institute -- 1/15/2016

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

Web Links

IRS Notice 2016-19 - Date for Compliance with Consistent Basis Reporting
IRS Notice extends deadline for filing Form 8971 to March 31, 2016. Dated February 11, 2016.

General Explanations of the Administrationís Fiscal Year 2017 Revenue Proposals
The Blue Book, explaining the Administration's budget proposals. Released February 9, 2016.

IRS Form 8971
Final version of basis consistency reporting form. January 2016. Instructions are at https://www.irs.gov/pub/irs-pdf/i8971.pdf

ACTEC Comments on Basis Consistency Requirements and IRS Notice 2015-57
Letter from the American College of Trust and Estate Counsel includes comments and suggestions to clarify various areas of uncertainty and to suggest guidance in connection with Form 8971 and Schedule A. ACTEC believes that the Treasury Department and the IRS should adopt rules to make the new information reporting obligations imposed on fiduciaries administrable, understandable, and as consistent as possible with other fiduciary obligations. January 19, 2016.

Tax Preparers: Perform a Deep Security Scan of Your Computer Drives -- IRS
Page on the IRS website urges taxpayers to take steps to protect taxpayer information from scammers and data thieves.

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