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27-May-15  

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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

Jonathan E. Gopman, Ryan J. Beadle, Michael A. Sneeringer, Evan R. Kaufman and Alan S. Gassman on Safanda v. Castellano: District Court Tells Bankruptcy Court to Cast-away-no Steve Leimberg's Asset Protection Planning Newsletter Issue:297    26-May-15

Finance 5.23.2015 Bob LeClair's Finance and Markets Newsletter Issue:810    24-May-15

Alan Gassman & Christopher Denicolo: 50,000 Reasons to Buy Natalie Choate's New Internet Based and Updated Life and Death Planning for Retirement Benefits Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:644    21-May-15

Todd D. Mayo: Self-Settled Spendthrift Trusts under New Hampshire Law Steve Leimberg's Asset Protection Planning Newsletter Issue:296    19-May-15

Chuck Rubin on Estate of Belmont: Threat of Litigation Eliminates Charitable Set Aside Deduction for Estate Steve Leimberg's Charitable Planning Newsletter Issue:227    18-May-15

AFRs for June Announced - Steve Leimberg's Estate Planning Newsletter Issue:2310    18-May-15

Actual Text

PLR 201521009 (9 February 2015) Ex-Spouse's Disability Benefits Are Taxable
updated:27-May-15

PLR 201521023 (23 February 2015) IRS Waives IRA Rollover Requirement
updated:27-May-15

Victor Fargo et ux. et al. v. Commissioner, T.C. Memo. 2015-96, Nos. 28970-11, 166-13 Income from Sale of Property Taxed As Ordinary Income
updated:27-May-15

H.R. 2165 Proposed Bill Extends Tuition Deduction for One year
updated:27-May-15

H.R. 2166 Proposed Bill Permanently Extends Home Debt Exclusion
updated:27-May-15

H.R. 2184 Support Working Parents Act of 2015
updated:27-May-15

Instant Audio and Podcasts

60 Second Planner

Supreme Court Wynne Decision Holds Maryland Tax Unconstitutionall
updated:27-May-15

DOL Proposed Regs Would Redefine ERISA Fiduciary
updated:19-May-15

Extension Granted to Make Interest Rate Election
updated:14-May-15

Podcasts

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

Keebler, Oshins and Lipkind on the Newest NING Trust PLR
updated:07-Mar-14

BlogWatch

Tibble Case Opens Door to Examination of 401K Investments
20-May-15

Income Tax Treatment of Bundled AUM Fees
20-May-15

Tax Court: Vacation Home Never Became a Rental Property
20-May-15

USSC: Claim Against 401(k) Plan Administrator, Based on Trust Law Principles, is Timely
19-May-15

Using a Reverse Mortgage Strategically
18-May-15

USSC Decision on Maryland Income Tax Could Affect Other States, Too
18-May-15

Seniors: Think Twice Before Deferring Income into 2016
17-May-15

Settlement Agreement Will Not Jeopardize GST-Exempt Status
15-May-15

Creative Planning with CRTs for Sale of Low-Basis Assets
14-May-15

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

Better Late than Never: Incorporating LLCs into Section 4943
Elaine Waterhouse Wilson - Akron Law Review

Testamentary Conditions In Restraint Of The Marriage Of Homosexual Donees.
Emalee Popoff - Drexel Law Review

Article: Spousal Trusts After ATRA: Specialized Uses and Risks
Martin A. Goldberg - Quinnipiac Probate Law Journal

Strengthening Charity Law: Replacing Media Oversight with Advance Rulings for Nonprofit Fiduciaries
Linda Sugin - Tulane Law Review

What Every Estate Planner Should Know About Undue Influence: Recognizing It, Insulating/Planning Against It … and Litigating It
Sandra D. Glazier,Thomas M. Dixon and Thomas F. Sweeney - Tax Management Memorandum

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

The Continuing Retirement Savings Crisis -- National Institute on Retirement Security
This report, an update of a previous NIRS report published in 2013, examines the readiness of working-age households, based primarily on an analysis of the 2013 Survey of Consumer Finances (SCF) from the U.S. Federal Reserve. The study analyzes workplace retirement plan coverage, retirement account ownership, and household retirement savings as a percentage of income, and estimates the share of working families that meet financial industry recommended benchmarks for retirement savings.

A Look at the End-of-Life Financial Situation in America -- EBRI
This report takes a comprehensive look at the financial situation of older Americans at the end of their lives. In particular, it documents the percentage of households with a member who recently died with few or no assets. It also documents the income, debt, home-ownership rates, net home equity, and dependency on Social Security for households that experienced a recent death.

My Retirement Paycheck -- National Endowment for Financial Education
This website offers eight icons on which the user clicks to learn more about the topic. The 8 topics include home & mortgage, insurance, retirement plans, savings & investments, debt, fraud, work and Social Security. Each topic offers information in an easy to understand format and links for additional readings.

ADVANCE DIRECTIVES: Information on Federal Oversight, Provider Implementation, and Prevalence
Report of the U.S. Government Accountability Office (GAO), April, 2015 examines (1) how CMS oversees providers’ implementation of the PSDA requirement; (2) what is known about the approaches providers use and challenges they face to inform individuals about advance directives; and (3) what is known about the prevalence of advance directives and how it varies across provider types and individuals’ demographic characteristics.

Safeguarding Nursing Home Residents & Program Integrity A National Review of State Survey Agency Per
A report of the Long Term Care Community Coalition looks at several topics, including resident harm, inappropriate use of antipsychotic drugs , staffing and treatment of pressure ulcers.

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