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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


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

H.R. 2774 Stop Punishing Innocent Taxpayers Act

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

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

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

PLR 201526026 (1 April 2015) IRS Waives Rollover Requirement for IRA Distribution

Instant Audio and Podcasts

60 Second Planner

U.S. Supreme Court Upholds Tax Credits for ACA Exchanges

Gift Split Effective After Statute Expires

IRS Issues Final Portability Regulations


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

Keebler, Blattmachr and Gans on Estate of Trombetta


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

Implications of King Decision for IRS Rulemaking Authority

Sanders: Raise Highest Estate Tax Rate to 65%

Tracking the Section 691(c) Deduction

Enlisting Brokers in the Battle Against Elder Financial Abuse

Battle Over State Income Taxation of Massachusetts Trusts

Statistics on Charitable Donations of Appreciated Capital Gain Property

Second Circuit: Posthumous QDRO Can Be Retroactive

The Charitable IRA Stretch

(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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