There is problem with your access privelages.
Please make sure cookies are enabled on your system.
Then log in again.
Leimberg Information Services

Subscriber's  Login

Remember my password:
Click if you forgot your password
Sign up now


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

Follow us on Twitter

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.

Recent LISI
Click here for an Audio Tour of Our LISI Site

Click here for our LISI Master Calendar
Click Here for Steve Leimberg and Bob LeClair’s NumberCruncher and Quickview Software, Books, and Other Resources
Recent Entries:
Newsletters   Actual Text   Law Threads   Journals   Web Links   Web Links   BlogWatch


Finance 8.30.2014 Bob LeClair's Finance and Markets Newsletter Issue:772    31-Aug-14

Chuck Rubin on Revenue Procedure 2014-11: Procedures for Retroactive Reinstatement of Section 501(c)(3) Status Steve Leimberg's Charitable Planning Newsletter Issue:218    28-Aug-14

Chuck Rubin: on Deinlein v. US: No Disclaiming of Federal Tax Liability Steve Leimberg's Estate Planning Newsletter Issue:2241    26-Aug-14

Bruce Steiner & Lessons from Robin Williams' Insurance Trusts Steve Leimberg's Estate Planning Newsletter Issue:2240    25-Aug-14

Finance 8.23.2014 Bob LeClair's Finance and Markets Newsletter Issue:771    23-Aug-14

Cynthia Hearing on Harris v. Millennium Hotel: Alaska Supreme Court Grants Workers' Compensation Death Benefits to Same-Sex Partner Steve Leimberg's Estate Planning Newsletter Issue:2239    21-Aug-14

Actual Text

David C. Matthews et ux. v. Commissioner, T.C. Summ. Op. 2014-84, No. 28106-13S Taxpayers Must Pay Early Distribution Penalty Despite Hardship

Green Tax Incentive Compendium: Federal and State Tax Incentives for Renewable Energy & Energy Efficiency

Rev. Proc. 2014-11, 2014-3 IRB 411 IRS Issues Procedures for Reinstating Tax-Exempt Status Following Automatic Revocation

Estate of Elwood H. Olsen et al. v. Commissioner, T.C. Memo. 2014-58, No. 1981-12 Some Trust-Held Assets Are Includable in Decedent's Estate

Estate of Franklin Z. Adell et al. v. Commissioner, T.C. Memo. 2014-89, No. 24412-12L Estate Tax Payment Doesn't Trigger Gift Tax Refund

Deinlein v. U.S., 114 AFTR 2d 2014-5390 No Disclaiming of Federal Tax Liability

Instant Audio and Podcasts

60 Second Planner

PLR Allows Spousal Rollover of IRA Despite Designation of Trust as Beneficiary

IRS Withdraws Proposed Reg. on IRA Rollovers

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


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

Bob Keebler on Advanced Bracket Management -- Part 2

Bob Keebler on Advanced Bracket Management -- Part 1

Keebler on Basic Tax Bracket Management - Part 2


Preparing for Alzheimers

Tax Court Upholds Income Taxation of Frequent Flyer Miles

New York Times: Medicare Rankings Allow Nursing Homes to Mislead

All Assets Are Not Created Equal

Beauty Pageant Loses Tax Exemption

Donor Advised Funds Grow in Popularity

Delaware Digital Assets Law Leads the Way

Limitations of Powers of Attorney

New Twitter Policy Allows Family Members to Remove Images of the Deceased

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

Optimizing Social Security Benefits for Unmarried Couples
James Lange - Trusts & Estates

Addressing Financial Elder Abuse
Michael Gilfix - Trusts & Estates

Insured Buy/Sell Agreement for a C Corporation
Frank Rainaldi, William Rainaldi and Patrick Deo - Trusts & Estates

The Narrowing “Tax Efficiency Gap”: Part II
ay Waxenberg and Nathan Brown - Trusts & Estates

To Boldly Go Where No Man (or Woman) Has Gone Before
N. Todd Angkatavanich, Carole M. Bass, Jonathan G. Blattmachr and James Dougherty - Trusts & Estates

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

MetLife Market Survey of Nursing Home and Home Care Costs
Each year the MetLife Mature Market Institute conducts a market survey of nursing home and home care costs in the United States. This page presents the results of the 2012 survey

Best Nursing Homes: US News and World Report
The best of the best, as culled from more than 15,500 homes in the latest U.S. News America's Best Nursing Homes rankings.

Leading Age
LeadingAge’s Consumer Hub offers information and support to help people make the most of the aging experience. This includes a directory of not-for-profit organizations committed to meeting people’s needs and preferences as they age.

Nursing Home Comparison -
Compare the performance of nursing homes in your area. This site from the Medicare administration offers a five-star quality rating system.

An Inside Look -- Vanguard Charitable
"In An inside look, we reflect on 10 years of granting at Vanguard Charitable, a leading, national donor-advised fund--analyzing trends in our donors' giving patterns and preferences and identifying ways we can all "give more." Through our study, we found that when giving with a DAF: 73% of donors are involved with the charities they support. 61% of donors are strategic with their philanthropy."