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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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Click here for an audiotour of LISIWelcome!

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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Richard L. Fox on Adler v. SAVE: New Jersey Appeals Court Requires Refund of Contribution Where Charity Unilaterally Decides Not to Honor the Donors' Originally Expressed Purpose Steve Leimberg's Charitable Planning Newsletter Issue:214    22-Jul-14

Gideon Rothschild: IRS Announces Third Offshore Voluntary Disclosure Program Steve Leimberg's Asset Protection Planning Newsletter Issue:253    21-Jul-14

Finance 7.19.2014 Bob LeClair's Finance and Markets Newsletter Issue:766    20-Jul-14

AFRs for August announced Steve Leimberg's Estate Planning Newsletter Issue:2235    18-Jul-14

Lorraine New on a Portability Opportunity: Not a 706 EZ But Close! Steve Leimberg's Estate Planning Newsletter Issue:2234    17-Jul-14

FLASH: Effective Date of Final Regulations Under Section 67(e) Postponed by the IRS Steve Leimberg's Income Tax Planning Newsletter Issue:74    16-Jul-14

Actual Text

T.D. 9682 (23 July 2014) IRS Issues Final Regs. on Back-to-Back S Corp Loans

Jacqueline Halbig et al. v. Sylvia Mathews Burwell et al., No. 14-5018 District Finds Healthcare Tax Credit Regs. Are Invalid

David King et al. v. Sylvia Mathews Burwell et al., No. 14-1158 Fourth Circuit Upholds Validty of Healthcare Tax Credit Regs.

S. 2569 Bring Jobs Home Act

H.R. 3393 Student and Family Tax Simplification Act

H.R. 5070 Earnings Advancement and Recovery Now (EARN) Act

Instant Audio and Podcasts

60 Second Planner

IRS Withdraws Proposed Reg. on IRA Rollovers

PLR 201418001 -- Settlement of Trust Litigation Does Not Trigger GST Tax

USSC Holds Inherited IRAs Not Entitled to Bankruptcy Exemption in Clark v. Rameker


Bob Keebler and Michael Goller on IRS Circular 230

Keebler, Blattmachr and Gans on Estate of Trombetta

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


Corcoran Gallery Lawsuit Will Go Forward

House Bill Would Extend Charitable IRA Rollover, Enact Other Giving Incentives

New Hampshire Enacts Pre-Mortem Probate Legislation

When Can Inherited IRAs be Combined?

House Approves Charitable Giving Bill

Mississippi Enacts DAPT Legislation

Should an IRA Ever Own an Annuity?

Donor Advised Funds Report Increased Grants

ULC Approves Fiduciary Access to Digital Assets Act.

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

Proposed Alternative Basis Recovery Method for Installment Sale Was Reasonable
- Journal of Taxation

LLC Member Who Provides Services: Partner, Employee, or Both?
- Journal of Taxation

No Marital Deduction Where the Spouse Was Not the Beneficial Owner
- Journal of Taxation

Final Regulations on Trust Administration Expenses—No Surprises
Philip N. Jones - Journal of Taxation

Qualifying a Grantor Trust as an ESBT After the Sale of S Corporation Shares
Chris D. Saddock - Probate & Property

Law Threads
(Online Discussions)

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

Language for Granting Control of Digital Assets -- 08/18/2013

Web Links

Retirement Toolkit
This toolkit, presented by three federal agencies involved in key elements of retirement planning and security: the Department of Labor, the Social Security Administration and the Centers for Medicare & Medicaid Services. includes a list of publications and interactive tools to help in your planning, plus information on how to contact us with your specific questions.

Moneychimp Capital Gain Calculator

Electronic Deposit Insurance Estimator (EDIE)
EDIE lets consumers and bankers know, on a per-bank basis, how the insurance rules and limits apply to a depositor's specific group of deposit accounts—what's insured and what portion (if any) exceeds coverage limits at that bank. EDIE also allows the user to print the report for their records.

Financial Characteristics of Approved Applicants and Methods Used to Reduce Assets to Qualify for Nu
Report by the U.S, Government Accountability Office (GAO) on June 23, 2014 examines methods used by Medicaid applicants to enhance or accelerate eligibility. Publicly released June 23, 2014. PDF, 52 pp.

The Federal Estate, Gift, and Generation-Skipping Transfer Taxes -- CRS
This Congressional Research Service report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes as they apply to transfers in 2014.