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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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Alexandre Denault, Jonathan Gopman & Barbara Ruiz-Gonzalez: Treasury Department Extends Form 5472 Filing Requirements to Foreign-Owned Domestic Disregarded Entities Steve Leimberg's International Tax Planning Newsletter Issue:12    23-Jun-16

Kevin Hall: New Regulations Affect FIRPTA Filings Steve Leimberg's International Tax Planning Newsletter Issue:11    22-Jun-16

Gary Flotron & Randy Whitelaw: A Comprehensive Perspective on Four UPIA-TOLI Cases, Plus One That Includes the UTC, and Their Astounding Implications for ILIT Trustees, Part 1 of 2 Steve Leimberg's Estate Planning Newsletter Issue:2428    21-Jun-16

Matt McClintock: Nobody Pays Estate Tax Anymore...But Almost Everyone Has a Steve Leimberg's Estate Planning Newsletter Issue:2427    20-Jun-16

Finance 6.18.2016 Bob LeClair's Finance and Markets Newsletter Issue:863    19-Jun-16

AFRs for July Announced Steve Leimberg's Estate Planning Newsletter Issue:2426    18-Jun-16

Actual Text

Perry Walter Payne et ux. v. Commissioner, T.C. Summ. Op. 2016-30, No. 25006-14S Charitable Deductions Are Denied

PLR 201625004 (11 March 2016) IRS Addresses Tax Consequences of Termination of VEBA Trust

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

PLR 201625025 (22 March 2016) IRS Waives Rollover Requirement for IRA Distribution

H.R. 5507 Top 1% Accountability Act

ABA Tax Section Seeks Guidance on Proposed Estate Basis Reporting Regulations (REG-127923-15)

Instant Audio and Podcasts

60 Second Planner

Tax Court Rules Transfer Between Former Spouses is Tax-Free

Draft Form 8971 Instructions Prohibit Attachments to Schedule A

IRS Extends Time to Make GST Elections


Bob Keebler on Asset Protection Planning for IRA Accounts

Keebler and Blattmachr on the Basis Consistency Rules

Market Volatility Opens Planning Opportunities

The Administration's 2017 Budget Proposals

Keebler and Lackner on Form 8971

Keebler, Angkatavanich and Dougherty on Estate of Purdue v. Commissioner

Keebler and Angkatavanich on Section 2701 Basics

Keebler and Blattmachr on Sophisticated GST Tax Planning


Duckett v. Enomoto: Round 2

Observations on Giustina II

Death-With-Dignity Laws: A Physician's Perspective

Qualified Charitable IRA Distributions in Depth

Transfer of Business Interest Between Former Spouses Qualifies for Nonrecognition Treatment

Nebraska Court: Transfers Under Power of Attorney Are Void

Are Charity Report Cards Shortsighted?

IRS' Get Transcript Service is Back Online

Doctors React to California Aid in Dying Act

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

Fixing the Imploding Irrevocable Life Insurance Trust
Nancy Klotz - Trusts & Estates

Using Family Entities for Planning With Artwork
Darren M. Wallace and Alexis Gettier - Trusts & Estates

Tax Planning With Self-Settled Non-Grantor Trusts
William D. Lipkind - Trusts & Estates

Planning at the Eleventh Hour
David A. Handler and Kristen A. Curatolo - Trusts & Estates

Marital Sharing of Transfer Tax Exemptions
Kerry A. Ryan - Boston College Law Review

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

Independence, Technology, and Connection in Older Age
This report, from the President's Council of Advisors on Science and Technology, seeks to identify technologies and policies that will maximize the independence, productivity, and engagement of Americans in their later years. February, 2016.

AICPA Comments on Basis Consistency Proposed Regulations
In a June 1, 2016 letter, the AICPA comments on the proposed regulations under Codes sections 1014(f) and 6035. The AICPA suggests that final regulations omit the "zero basis rule," delete the reporting requirement for subsequent transfers by beneficiaries, and address several other technical issues.

Map: State Estate and Inheritance Taxes
Tennessee repealed its estate tax (confusingly called an inheritance tax by the state) this year, the culmination of a multi-year phase-out, and Indiana completed the repeal of its inheritance tax in 2013. Maryland and New York are in the process of phasing in new, higher estate tax exemptions, eventually matching the federal exemption level ($5.9 million) by 2019. Minnesota is in the process of doubling its exemption from $1 million to $2 million over five years. The District of Columbia is slated to phase in higher exemptions to the estate tax as new revenues become available.

PRACTICAL Tool - American Bar Association
The PRACTICAL Tool aims to help lawyers identify and implement decision-making options for persons with disabilities that are less restrictive than guardianship. It is a joint product of four American Bar Association entities – the Commission on Law and Aging, Commission on Disability Rights, Section on Civil Rights and Social Justice, and Section on Real Property, Trust and Estate Law, with assistance from the National Resource Center for Supported Decision-Making. “PRACTICAL” is an acronym for nine steps for lawyers to identify these options. The lawyer can use the PRACTICAL checklist of steps during the client interview and immediately after to assist in case analysis. The steps blend in naturally with the case interview process. Lawyers serving in different roles may use the steps differently.

Traditional and Roth Individual Retirement Accounts (IRAs): A Primer -- CRS
This Congressional Research Service report explains the eligibility requirements, contribution limits, tax deductibility of contributions, rules for withdrawing funds from the accounts, and provides data on the account holdings.

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