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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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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

Alan Gassman, Christopher Denicolo & Brandon Ketron: A Practical Approach to Qualifying Longevity Annuity Contracts (QLACs) - Using the (King) L.E.A.R. (Life Expectancy And Return) Analysis to Determine Whether Clients Should Invest in Specially Desi Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:639    20-Aug-14

AFRs for September announced Steve Leimberg's Estate Planning Newsletter Issue:2238    20-Aug-14

Actual Text

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

PLR 201434020 (29 April 2014) IRS Grants Extension to Allocate GSTT Exemption

REG-129507-14, Wheaton College v. Burwell, 134 S. Ct. 2806 (2014) IRS Prop. Regs. on Coverage of Certain Preventive Services Under the Affordable Care Act

IR-2014-83 (22 August 2014) 2012 Individual Income Tax Returns Complete Report (Publication 1304) Now Available

PLR 201434027 (27 May 2014) IRS Waives IRA Rollover Requirement

R43318 CRS Report on Social Security Disability Insurance (DI) Trust Fund: Background and Solvency Issues

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


New York Times: Medicare Rankings Allow Nursing Homes to Mislead

All Assets Are Not Created Equal

Beauty Pageant Loses Tax Exemption

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

Charts Illustrate Migration Trends Among States

Industry Mourns Roy M. Adams

The Downside of Longevity Annuities for Retirement Planning

Delaware Enacts Digital Assets Law

Lawsuit Challenges "Antiquated" Funeral Industry Laws

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

No Marital Deduction Available for Elective Share Over Assets Held in Foreign Trust
- Tax Management Memorandum

Complex Decision-Making and Cognitive Aging Call for Enhanced Protection of Seniors Contemplating Reverse Mortgages
Debra Pogrund Stark, Jessica M. Choplin, Joseph A. Mikels, and Amber Schonbrun McDonnell - Arizona State Law Journal

Making Mediation Work in Guardianship Proceedings: Protecting and Enhancing the Voice, Rights, and Well-Being of Elders
Jennifer L. Wright - Journal of International Aging, Law & Policy

Evolution, Not Revolution: A Legislative History of the New York Prudent Management of Institutional Funds Act
Harvey P. Dale, Victoria Bjorklund, Jennifer Reynoso and Jillian P. Diamant - New York University Journal of Legislation and Public Policy

ABC Trust Plan Offers Added Protection From GST Tax
Michael J.R. Hoffman, Mitzi K. Lauderdale, and John C. Bost - Estate Planning

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."