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


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

Safanda v. Castellano, 13A 01257, U.S. Bankruptcy Court, Northern District of Illinois (6 August 2014) District Court Addresses Bankruptcy Issues Involving Spendthrift Trust

Miller v. Kresser, 2010 Fla. App Lexis 6152 (Fla. 4th DCA 2010) Creditor Attack on a Third-Party Spendthrift Trust

H.R. 2207 Flexible Spending Account (FSA) Act

H.R. 2222 Eliminate Special Treatment for Congress Act

H.R. 2230 Disaster Savings Accounts Act of 2015

PLR 201521009 (9 February 2015) Ex-Spouse's Disability Benefits Are Taxable

Instant Audio and Podcasts

60 Second Planner

Supreme Court Wynne Decision Holds Maryland Tax Unconstitutionall

DOL Proposed Regs Would Redefine ERISA Fiduciary

Extension Granted to Make Interest Rate Election


Keebler and Blattmachr on Tax Law Change Through Executive Action

Asset Protection Planning with Self-Settled Trusts

Keebler and Blattmachr on Elkins

Keebler and Batson on Charitable Remainder Trusts

Asset Protection and Income Tax Planning for IRAs after Clark

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


Tibble Case Opens Door to Examination of 401K Investments

Income Tax Treatment of Bundled AUM Fees

Tax Court: Vacation Home Never Became a Rental Property

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

Using a Reverse Mortgage Strategically

USSC Decision on Maryland Income Tax Could Affect Other States, Too

Seniors: Think Twice Before Deferring Income into 2016

Settlement Agreement Will Not Jeopardize GST-Exempt Status

Creative Planning with CRTs for Sale of Low-Basis Assets

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

Charitable Estate Settlement: A Primer from the Charity's Perspective
Gary Snerson, Laura Peebles, and Bryan Clontz - Tax Management Estates, Gifts and Trusts Journal

Estate and Gift Tax Valuation of Fractional Interests in Art After Estate of Elkins
Deborah M. Beers - Tax Management Estates, Gifts and Trusts Journal

Mikel v. Commissioner: In Terrorem Clause In Trust Does Not Render Crummey Withdrawal Rights Illusory
Deborah M. Beers - Tax Management Estates, Gifts and Trusts Journal

New York Enacts Technical Amendments to Its Estate Tax Law Retroactively Effective to April 1, 2014
Carmela T. Montesano - Tax Management Estates, Gifts and Trusts Journal

Section 642(c)(2), IRD, and Loss of Income Tax Charitable Deduction by Estate of Belmont
Kathleen Ford Bay - Tax Management Estates, Gifts and Trusts Journal

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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