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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

Matt McClintock & Estate Planning for Same-Sex Couples after Obergefell v. Hodges Steve Leimberg's Estate Planning Newsletter Issue:2318    29-Jun-15

Finance 6.27.2015 Bob LeClair's Finance and Markets Newsletter Issue:816    28-Jun-15

Deborah Jacobs & Inherited Savings Bonds: What You Need to Know Steve Leimberg's Estate Planning Newsletter Issue:2317    25-Jun-15

Chuck Rubin: IRS Telegraphs What It Expects Will Be Steve Leimberg's Asset Protection Planning Newsletter Issue:300    24-Jun-15

Estate Planning At the Movies(R): Jeremiah Johnson Marks the Final Portability Regulations Steve Leimberg's Estate Planning Newsletter Issue:2316    22-Jun-15

Finance 6.20.2015 Bob LeClair's Finance and Markets Newsletter Issue:815    20-Jun-15

Actual Text

H.R. 2771 Group Term Life Insurance Increase Act of 2015
updated:30-Jun-15

H.R. 2774 Stop Punishing Innocent Taxpayers Act
updated:30-Jun-15

H.R. 1295 Trade Preferences Extension Act of 2015 -- Tax-Related Excerpts of H.R. 1295, as Passed by House & Senate, Including Health Coverage Tax Credit, Corporate Tax & Child Credit Provisions
updated:30-Jun-15

Logan Trust et al. v. Commissioner, No. 12-1148 Circuit Court Finds Tax Court Appropriately Applied Valuation Misstatement Penalty
updated:29-Jun-15

Petaluma FX Partners LLC v. Commissioner, No. 12-1364 Tax Court Has Jurisdiction to Determine Application of Valuation Misstatement Penalty
updated:29-Jun-15

PLR 201526026 (1 April 2015) IRS Waives Rollover Requirement for IRA Distribution
updated:29-Jun-15

Instant Audio and Podcasts

60 Second Planner

U.S. Supreme Court Upholds Tax Credits for ACA Exchanges
updated:25-Jun-15

Gift Split Effective After Statute Expires
updated:24-Jun-15

IRS Issues Final Portability Regulations
updated:19-Jun-15

Podcasts

Keebler and Blattmachr on Expected Valuation Discount Regulations
updated:04-Jun-15

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

BlogWatch

No Theft Loss for Securities “Pump-and-Dump” Scheme
28-Jun-15

Implications of King Decision for IRS Rulemaking Authority
25-Jun-15

Sanders: Raise Highest Estate Tax Rate to 65%
25-Jun-15

Tracking the Section 691(c) Deduction
24-Jun-15

Enlisting Brokers in the Battle Against Elder Financial Abuse
23-Jun-15

Battle Over State Income Taxation of Massachusetts Trusts
23-Jun-15

Statistics on Charitable Donations of Appreciated Capital Gain Property
23-Jun-15

Second Circuit: Posthumous QDRO Can Be Retroactive
17-Jun-15

The Charitable IRA Stretch
17-Jun-15

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

The Not-So-Simple Estate Plan of Breaking Bad's Walter White
Trisha Farrow - Arizona State Law Journal

Complications in Putting Unborn Spoiled Brats to Work: Using Lessons from Labor Supply Theory to Design Incentive Trusts
John Michael Grant - SSRN

The Tax Treatment of Indices in the Modern Financial Marketplace
Jeffrey D. Hochberg, Alex P. Apostolopoulos - The Tax Lawyer

The Digital Legacy Conundrum: Who Really Owns What?
Craig Dickson - SSRN

Draft Charitable Gifts That Protect Donor Intent and Tax Savings
Christine W. Hubbard - Estate Planning

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

Billionaire's Bluff -- Public Citizen
"...America’s wealthiest families and most well-known brands have driven the effort to repeal the estate tax, while perpetuating the idea that the tax hurts America’s family farms and small businesses."

2015 US Trust Insights on Wealth and Worth Survey
According to this annual survey, 86 percent of high net-worth Americans said giving back to society is an important part of their lives. More than half deemed giving back an "essential" component to a life well lived.

Nonqualified Deferred Compensation Audit Techniques Guide (June 2015) -- IRS
This document identifies issues likely to be addressed by the IRS on audit of a NQDC Plan

Frequently Asked Questions on Estate Taxes - IRS Closing Letter Procedures
This page from the IRS website announces that for federal estate tax returns filed after June 1, 2015, closing letters will be issued only upon request.

RETIREMENT SECURITY: Most Households Approaching Retirement Have Low Savings
Studies and surveys GAO reviewed provide mixed evidence about the adequacy of retirement savings. Studies range widely in their conclusions about the degree to which Americans are likely to maintain their pre- retirement standard of living in retirement, largely because of different assumptions about how much income this goal requires.

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