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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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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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Michael Jackson & Jared Szychter: Trusts Can Be Real Estate Professionals-The Tax Court Rules in Favor of Frank Aragona Trust Steve Leimberg's Estate Planning Newsletter Issue:2214    15-Apr-14

Steve Akers on Frank Aragona Trust v. Commissioner: Trust with Individual Trustees Can Qualify for 'Real Estate Professional Exception' Steve Leimberg's Estate Planning Newsletter Issue:2213    15-Apr-14

Bob Keebler, Pete Melcher & Matt Brehmer on Frank Aragona Trust v. Commissioner: From Pandemonium to Order? Not So Fast Steve Leimberg's Estate Planning Newsletter Issue:2212    15-Apr-14

Natalie Choate on the Gist Case: Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:634    14-Apr-14

FLASH: Ron Aucutt & the Treasury's Legislative Proposal to Limit the Gift Tax Annual Exclusion Steve Leimberg's Estate Planning Newsletter Issue:2211    14-Apr-14

Finance 4.12.2014 Bob LeClair's Finance and Markets Newsletter Issue:752    13-Apr-14

Actual Text

Frank Aragona Trust et al. v. Commissioner, 142 T.C. No. 9; No. 15392-11 Trust with Individual Trustees Can Qualify for Real Estate Professional Exception

PLR 201407008 (6 November 2013) IRS Addresses Estate, Gift, GSTT Consequences of Trust Modification

PLR 201415013 (15 January 2014) IRS Waives IRA Rollover Requirement

Steven C. Gist et ux. v. Commissioner, T.C. Summ. Op. 2014-1, No. 16065-12S Court Upholds Tax Deficiency for Failure to Income IRA Distributions In Income

Estate of Wallace R. Woodbury et al. v. Commissioner, T.C. Memo. 2014-66, No. 19901-12 Court Finds Estate Failed to Make Valid Installment Payment Election Under IRC Section 6166

Allen H. Johnson v. Commissioner, T.C. Memo. 2014-67, No. 2028-12 Payments Are Child Support, Not Deductible As Alimony

Instant Audio and Podcasts

60 Second Planner

Bob Keebler on USSC Quality Stores Decision

Bob Keebler on Estate of Foster

CLE Provider to Offer Highlights Program


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

Keebler on Basic Tax Bracket Management - Part 1

Keebler and Shenkman on the New Estate Planning Environment

Bob Keebler on the NIIT and Real Estate

Keebler and Kitces - PLR 2001330016


NY Times: Buyers Evade State Taxes by Loaning Purchased Art to Museums in Non-Tax States

Cloud-Based T&E Information Service to Shut Down in May

Government Asserts Decades-Old Debts Against Heirs

How to Correctly Report an IRA Trustee-to-Trustee Rollover on Your Tax Return

Commissioner: IRS Will Improve 501(c)(3) Approval Process

Illinois: Use of "Boilerplate" Form Does Not Create Joint and Mutual Will

Websites Help with End-of-Life Decisions

NPR Story Explores Tax Exemptions for Television Ministries

Reverse Mortgages Threaten Inheritances

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

The DSUE Amount as an Estate Asset With Value
Howard M. Zaritsky - Estate Planning

Automatic Allocation of GST Exemption: Tax Traps for Trusts
Andrew M. Katzenstein and Maggie Mouradian - Estate Planning

Avoid State Income Tax With the Right Kinds of Trusts
Jeffrey Schoenblum and Neil Schoenblum - Estate Planning

Not Another Wandry Article: Real Issue With Wandry Formulas - Estate Planning

Planning With Portability Do-Overs (But Only for a Limited Time)
Bridget J. Crawford and Jonathan G. Blattmachr - Tax Notes

Law Threads
(Online Discussions)

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

Quick Take: Power Trust as Alternative to Domestic Asset Protection Trust -- 3/15/2013

Web Links

Older Adults and Technology Use -- Pew Research Institute
"[D]espite ... gains, seniors continue to lag behind younger Americans when it comes to tech adoption. And many seniors remain largely unattached from online and mobile life41% do not use the internet at all, 53% do not have broadband access at home, and 23% do not use cell phones."

FATCA Publications -- pwc
A collection of news, regulatory guidance and other publications implementing the Foreign Account Tax Compliance Act.

IRS Data Book: 2013
This report describes activities conducted by the Internal Revenue Service during Fiscal Year 2013 (October 1, 2012, through September 30, 2013). It provides information on returns filed and taxes collected, enforcement, and other activities, including activities related to estate and gift tax.

Nonprofit Charitable Organizations, 2010 -- IRS Statistics of Income Bulletin
Nonprofit charitable organizations exempt from income tax under Internal Revenue Code (IRC) sec- tion 501(c)(3) filed 269,474 Forms 990 and 990-EZ and reported $2.9 trillion in assets for Tax Year 2010, an increase of 9 percent from the previous year. These or- ganizations reported $1.6 trillion in total revenue, nearly three-quarters ($1.2 trillion) of which came from program services, and $1.5 trillion in expenses. From the Winter, 2014 Statistics of Income Bulletin.

Split Interest Trusts, Filing Year 2012 -- IRS Statistics of Income Bulletin
Tax preparers filed 113,688 Forms 5227 to report the financial activities of split-interest trusts to the IRS for Filing Year 2012, a 3.4-percent decline from 2011. Split-interest trusts reported 16,500 distributions of principal ($2.5 billion) and 15,580 distributions of income ($1,793.7 billion) for the year. Asset contributions rose to more than $5.2 billion, a 74 percent increase over the previous year. Charitable remainder trusts continued to be the most common split-interest trust, accounting for 93 percent of the returns filed. From the Winter, 2014 Statistics of Income Bulletin.