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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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Fred Franke and David Sessions: Self-Settled Asset Protection Trusts for Married Couples in Maryland Steve Leimberg's Asset Protection Planning Newsletter Issue:292    23-Apr-15

Richard Fox: Recent Cases Denying Charitable Income Tax Deduction Provide Reminder of Need to Strictly Adhere to Statutory Requirements for Deductibility of Façade Easements Steve Leimberg's Charitable Planning Newsletter Issue:225    21-Apr-15

Chuck Rubin on IRS Program Technical Advice 2014-018: Can a Form 1040 Income Tax Return Omission Lead to an Extended Statute of Limitations for an Estate Tax Return Form (706) or Estate Income Tax Return (Form 1041)? Steve Leimberg's Estate Planning Newsletter Issue:2304    20-Apr-15

Finance 4.18.2015 Bob LeClair's Finance and Markets Newsletter Issue:805    19-Apr-15

AFRs for May 2015 Announced Steve Leimberg's Estate Planning Newsletter Issue:2303    17-Apr-15

Jay Adkisson on Dahl v. Dahl Steve Leimberg's Asset Protection Planning Newsletter Issue:291    16-Apr-15

Actual Text

PLR 201516022 (8 December 2014) Division of Trust Won't Trigger GST Tax

R43833 (19 December 2014) Premium Tax Credits and Federal Health Insurance Exchanges:Questions and Answers

Friscia v. Friscia, No. 2D13-412 When a Life Estate Interest in Florida Homestead Real Property Is Not Really a Life Estate Interest

H.R. 1891, the AGOA Extension and Enhancement Act of 2015

Amendment to H.R. 1892 Extends Tax Credit for Health Coverage

S. ____ Preserving Freedom and Choice in Health Care Act

Instant Audio and Podcasts

60 Second Planner

Andolino: Inherited IRAs in New Jersey Are Protected in Bankruptcy

Tax Court Upholds Annual Exclusion in Mikel

Strong Public Policies Support South Dakota DAPT Law


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


Adkisson: Nevada Supreme Court Decision Bolsters Dynasty Trust Statute

IRS on the Lookout for Excess IRA Contributions

Former Iowa Legislator Not Guilty in Sexual Assault Trial

Planning Asset Location: Taxable vs. Tax-Free Accounts

Poll: Most Americans Have Not Planned for Digital Assets

How To Divide an IRA in a Divorce

Tax Court: Loan Forgiveness is Taxable Income

Nevada Dynasty Trust Debate Continues

Advisors Should Establish a 'Dementia Protocol'

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

Best Practices for a State Alzheimer's Disease Registry: Lessons from Georgia
Elizabeth Weeks Leonard, Rui Bu and Amanda Alexandra Brown - Minnesota Journal of Law, Science & Technology

A Taxonomy of Testamentary Intent
Mark Glover - George Mason Law Review

Testamentary Formalism in Louisiana: Curing Notarial Will Defects Through a Likelihood-of- Fraud Analysis
George Holmes - Louisiana Law Review

Contribution of Property to Irrevocable Trust Would Not Be a Completed Gift and Trust Was a Grantor Trust
- Tax Management Memorandum

Tasty Freeze: Preferred Partnership Tax-Saving Recipe
Michael N. Gooen and Tracy A. Snow - 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

Choice of Business Entity: Joint Committee on Taxation
This document, prepared by the staff of the Joint Committee on Taxation, provides information about present law and data relating to C corporations, partnerships (including LLCs), and S corporations.

Obama and Biden 2014 Income Tax Returns -

Choosing a Hospice - American
16 Questions to Ask

Public Plans Data (PPD)
The PPD is a comprehensive database of public retirement plan data on employee and employer contributions, benefits, investment income, plan membership, and plan provisions. Users can access Comprehensive Annual Financial Reports (CAFRs) and actuarial valuations (AVs) for every plan included in the database. In addition, an application programming interface (API) allows users to connect directly to the PPD database and receive updates as they are made.

2015 Qualified Plan Administration Calendar
This publication from Mass Mutual contains some key dates plan fiduciaries should be aware of related to plan filings, notices, distributions, testing and reporting requirements.

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