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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:
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Steve Oshins Releases First-Ever Interactive Dynasty Trust State Rankings Chart Steve Leimberg's Estate Planning Newsletter Issue:2354    08-Oct-15

Jonathan Blattmachr, Mitchell Gans and Diana S. C. Zeydel on Davidson v. Deloitte: The Davidson Estate Sues Deloitte Over Steve Leimberg's Estate Planning Newsletter Issue:2353    07-Oct-15

Jay Adkisson on U. S. v. Baker: US District Court Finds Divorce Obtained to Fraudulently Transfer Assets Steve Leimberg's Asset Protection Planning Newsletter Issue:308    06-Oct-15

George Karibjanian & Jonathan Galler on Jones v. Golden: As to the Limitations Period for Reasonably Ascertainable Creditor's Claims, Literally (Almost Finally) Means Literally Steve Leimberg's Estate Planning Newsletter Issue:2352    05-Oct-15

Finance 10.3.2015 Bob LeClair's Finance and Markets Newsletter Issue:829    05-Oct-15

FLASH: Marty Shenkman's Notes from the 41st Annual Notre Dame Tax and Estate Planning Institute Steve Leimberg's Estate Planning Newsletter Issue:2351    05-Oct-15

Actual Text

Estate of William Davidson v. Deloitte Tax (24 September 2015) $500 Million Suit by Davidson Estate Against Deloitte Over "SCIN in GRAT" Strategy

PLR 201535026 (1 June 2015) IRS Denies Waiver of Rollover Requirement for IRA Distribution

PLR 201532011 (8 December 2014) IRS Addresses Estate, Gift, GST Tax Consequences of Trust Division

Kimberley Rice Kaestner 1992 Family Trust v. N.C. Dept of Revenue, 2015 NCBC Lexis 39 (N.C.B.C. 2015) North Carolina Court Finds Presence of Resident Discretionary Beneficiaries Does Not Justify Income Taxation of Nonresident Trustee

PLR 201537024 (8 June 2015) Plan Qualifies As Excess Benefit Plan Under Section 415

SC-2015-71 (6 October 2015) Tax Relief for Storm Victims in South Carolina

Instant Audio and Podcasts

60 Second Planner

Deadline Approaches for Recharacterizing 2014 Roth Conversions

60 Second Planner: PLR 201539021 Grants 9100 Relief for Portability Election

Charitable Set-Aside Deduction Denied in DiMarco


Keebler and Blattmachr on Sophisticated GST Tax Planning

Keebler and Blattmachr on Expected Valuation Discount Regulations

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


New Role for Doctors in End-of-Life Decisions

Report Explores Implications of Longer Life Expectancies for Retirement Income

Washington Court Upholds Privity Defense in Estate Planning Malpractice Case

U.S. District Court: No Private Right of Action under FNHRA

IRS Guidance on Mission-Related Investments by Private Foundations

Davidson Estate Settlement Results in Lawsuit Against Advisors

Pros and Cons of ABLE Accounts

Stein Case Focuses on Timing of Charitable Donation of Stock

FAFSA Changes Improve Grandparent 529 Plans

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

Income Tax Deductions for Charitable Bequests of IRD
Christopher R. Hoyt - SSRN

How Grandparents Can Use Charitable Income Gifts to Finance College Education
Christopher P. Woehrle - Trusts & Estates

Tips From the Pros: Domestic Trust Situs Opportunities for International Families
Al W. King III - Trusts & Estates

Trends in Philanthropy
Robert F. Sharpe, Jr. - Trusts & Estates

Charitable Gifts of Limited Partnership And Limited Liability Company Interests
Jonathan Tidd - Trusts & Estates

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

Estate Tax Data for Filing Year 2014 -- IRS

Projected 2016 Inflation-Adjusted Tax Brackets and Other Key Figures -- Thompson Reuters
2016 indexed amounts, based on the August 2015 CPI released by the Labor Department (U S Department of Labor, Consumer Price Index (for all-urban consumers), 9/16/2015).

AARP TEK Academy
This site, "Technology, Education and Knowledge." offers videos and articles on a variety of topics including social media, cyber security, using tablets and more.

Income Tax Return Due Dates - As Modified by the Surface Transportation Act of 2015
By Charles Rubin -- A "cheat sheet" summary of the new filing dates enacted in the recently enacted Surface Transportation and Veterans Health Care Choice Improvement Act of 2015.

IRA Required Minimum Distribution Worksheet -- IRS
Use this worksheet to figure this year’s required withdrawal for your traditional IRA UNLESS your spouse is the sole beneficiary of your IRA and he or she is more than 10 years younger than you.

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