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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.

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

Newsletters

Richard Fox on PLRs 201303021 and 201311035: Recent Private Letter Rulings Demonstrate Planning Opportunity for Private Foundations and Donor Advised Funds to Hold Nonvoting Stock of Corporations While Disqualified Persons Continue to Control Voting Steve Leimberg's Charitable Planning Newsletter Issue:223    28-Jan-15

Charlie Douglas on Death and Domicile-No Joking Matter: Will New York Try to Take a Death-Tax-Bite From the Estate of Joan Rivers? Steve Leimberg's Estate Planning Newsletter Issue:2280    27-Jan-15

Bruce Steiner & Lessons from Joan Rivers' Will Steve Leimberg's Estate Planning Newsletter Issue:2279    26-Jan-15

Finance 1.14.2015 Bob LeClair's Finance and Markets Newsletter Issue:793    25-Jan-15

Marty Shenkman's Steve Leimberg's Estate Planning Newsletter Issue:2278    23-Jan-15

AFRs for February announced Steve Leimberg's Estate Planning Newsletter Issue:2277    23-Jan-15

Actual Text

IRS Releases Statistics on Taxpayers with Individual Retirement Arrangement (IRA) Plans, by Type of Plan, Tax Year 2012
updated:30-Jan-15

IRS Data on Taxpayers with Roth Individual Retirement Account (IRA) Contributions by Size of Contributions and Age of Taxpayer for Tax Year 2012
updated:30-Jan-15

IRS Data on Taxpayers with Traditional Individual Retirement Arrangement (IRA) Contributions by Size of Contribution and Age of Taxpayer for Tax Year 2012
updated:30-Jan-15

IRS Data on Taxpayers with Individual Retirement Arrangement (IRA) Plans by Age of Taxpayer for Tax Year 2012
updated:30-Jan-15

IRS Statistics on Taxpayers with Individual Retirement Arrangement (IRA) Plans by Size of Adjusted Gross Income for Tax Year 2012
updated:30-Jan-15

IRS Data on Taxpayers with Individual Retirement Arrangement (IRA) Plans, by Type of Plan and by Size of Adjusted Gross Income for Tax Year 2012
updated:30-Jan-15

Instant Audio and Podcasts

60 Second Planner

Obama Tax Proposals Affecting High Net Worth Taxpayers
updated:28-Jan-15

IRS FAQ on Retirement Plan Rollovers
updated:09-Jan-15

IRS Approves Reformation of Charitable Split-Interest Trust
updated:31-Dec-14

Podcasts

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

Bob Keebler on Advanced Bracket Management -- Part 2
updated:21-Feb-14

Bob Keebler on Advanced Bracket Management -- Part 1
updated:21-Feb-14

BlogWatch

University Endowment Funds See Second Straight Year of Double-Digit Growth
30-Jan-15

PLR Allows Division of IRA Payable to Trust
26-Jan-15

Nursing Homes Seek Guardianships to Collect Fees
26-Jan-15

Is the QPRT Obsolete?
26-Jan-15

Maine Governor's Plan Would Tax Large Charities
26-Jan-15

The Historical Roots of Asset Protection Trusts
26-Jan-15

Oregon Law Requires Elder Abuse Reporting by Lawyers
23-Jan-15

Tax Court: Payments for Egg Donation are Taxable Income
22-Jan-15

A Mind Trapped by Dementia or Other Disability
22-Jan-15

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

The Intermediary CLAT Alternative to the Residuary Estate Family Foundation Gift
Richard S. Franklin and Jennifer A. Birchfield Goode - ACTEC Law Journal

Eliminate State Tax on Trust Income: A Comprehensive Update on Planning With Incomplete Gift Non-Grantor Trusts
Kevin R. Ghassomian - ACTEC Law Journal

IRA Administration for High Net Worth Clients and Their Beneficiaries—Unique Challenges and Best Practices for Financial Institutions1
Svetlana V. Bekman - ACTEC Law Journal

How to Draft Trusts to Own Retirement Benefits
Keith A. Herman - ACTEC Law Journal

Merger is Indirect Gift in Cavallaro
Kerry A. Ryan - Tax Notes

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

Rollover Chart -- IRS
Chart from the IRS website illustrates permissible and impermissible rollovers of retirement plans. Updated January, 2015.

White House Fact Sheet on Proposed Tax Code Changes
The Administration's summary of its tax proposals.

National Taxpayer Advocate Annual Report to Congress - 2014
In this annual report, Taxpayer Advocate Nina Olson expresses concern that taxpayers in 2015 are likely to receive the worst levels of taxpayer service since at least 2001. The report recommends that Congress enact a principles-based Taxpayer Bill of Rights, adopt additional safeguards to make those rights meaningful, and provide sufficient funding to make the “Right to Quality Service” a reality. Appendices to the Report identify the most frequently litigated tax issues and list recently decided cases in those areas.

List of Expiring Federal Tax Provisions, 2014-2025 -- JCT
This document, prepared by the staff of the Joint Committee on Taxation, provides a listing of Federal tax provisions that expired or are currently scheduled to expire in 2014-2025.

Survey of State Guardianship Laws and Court Practices -- Administrative Conference of the US
This report, prepared in connection with the Social Security Administration Representative Payee System, surveys state guardianship laws and procedures.

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