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26-Nov-14  

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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

NAEPC 2014 Hall of Fame Inductees Steve Leimberg's Estate Planning Newsletter Issue:2258    25-Nov-14

Ryan J. Beadle, Michael A. Sneeringer, Jonathan E. Gopman and Carl L. King: Tar Heel (or Is It Blue Devil) Trusts under North Carolina Law Steve Leimberg's Asset Protection Planning Newsletter Issue:271    24-Nov-14

Finance 11.22.2014 Bob LeClair's Finance and Markets Newsletter Issue:784    23-Nov-14

Alexander A. Bove, Jr. on Castellano: The Wrong Result for the Right Reasons Steve Leimberg's Asset Protection Planning Newsletter Issue:270    20-Nov-14

AFRs for December Announced - Steve Leimberg's Estate Planning Newsletter Issue:2257    20-Nov-14

Charlie Nash on Lyons v. Lyons Steve Leimberg's Asset Protection Planning Newsletter Issue:269    19-Nov-14

Actual Text

Notice 2014-70, 2014-48 IRB 905 (24 November 2014) 2015 Limitations Adjusted As Provided in Section 415(d)
updated:25-Nov-14

Notice 2014-76, 2014-50 IRB 1 (21 November 2014) Individual Shared Responsibility Payment Hardship Exemptions that May Be Claimed on a Federal Income Tax Return Without Obtaining a Hardship Exemption Certification from the Marketplace
updated:25-Nov-14

Rev. Proc. 2014-62, 2014-50 IRB 1 IRS Indexing Adjustments Under Health Insurance Provisions for 2016
updated:25-Nov-14

PLR 201447050 (11 September 2014) IRS Waives Rollover Requirement for Qualified Plan Distribution
updated:25-Nov-14

PLR 201447053 (10 September 2014) IRS Waives Rollover Requirement for IRA Distribution
updated:25-Nov-14

S. 2939 Sunlight for Unaccountable Nonprofits (SUN) Act
updated:25-Nov-14

Instant Audio and Podcasts

60 Second Planner

Announcement 2014-32 Offers Transitional Rule for IRA Rollovers After Bobrow
updated:19-Nov-14

Transfer of IRA to Charity Will Not Trigger IRD
updated:11-Nov-14

Deadline for Late Portability Filings Approaches
updated:06-Nov-14

Podcasts

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

Keebler, Oshins and Lipkind on the Newest NING Trust PLR
updated:07-Mar-14

Bob Keebler on Advanced Bracket Management -- Part 2
updated:21-Feb-14

Bob Keebler on Advanced Bracket Management -- Part 1
updated:21-Feb-14

BlogWatch

Charity's Change of Domicile Will Not Jeopardize Exempt Status
21-Nov-14

Illinois Amends Virtual Representation Statute
18-Nov-14

Lincoln Center Renaming Payment Focuses Attention on Naming Rights
18-Nov-14

Maine's Improvident Transfer Law: Historical Review
16-Nov-14

Year-End Income Tax Planning for Retirement Savings
14-Nov-14

Family to Receive $15-Million to Relinquish Naming Rights to Concert Hall
14-Nov-14

PA Court: Unlimited Gifting Power in Power of Attorney Does Not Shield Agent From Prosecution
13-Nov-14

Using Technology to Pass Down Family History
13-Nov-14

Rolling Over a 529 Plan Account
12-Nov-14

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

Zarlengo, TC Memo 2014-161, RIA TC Memo 2014-161, 108 CCH TCM 155
Robert E. Madden, Frank S. Baldino, and Scott A. Bowman - Estate Planning

Fifth Circuit Allows Discount for Fractional Interest in Art Estate of Elkins, 114 AFTR 2d 2014-5985 (CA-5, 2014).
Robert E. Madden, Frank S. Baldino, and Scott A. Bowman - Estate Planning

Inherited IRAs in the Crosshairs
Beth Shapiro Kaufman - Estate Planning

Expand Wealth With Tax-Efficient Portfolio Management
R. Jeremy Wilson - Estate Planning

Malpractice Risks Unique to Trusts and Estates Attorneys
J. Randolph Evans, Shari L. Klevens, and Michaela C. Kendall - 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

A Beautiful Death -- Consumer Reports
Paul Scheier lived a full and loving life. So when his cancer returned at age 86, he said no more hospitals, no chemo. He faced the end on his own terms - something that's not easy to do in America today. This profile on the website of Consumer Reports tells his story.

Rollover Chart -- IRS
Chart from the IRS website illustrates permissible and impermissible rollovers of retirement plans. Updated November 2014.

Pennsylvania Elder Law Task Force Report and Recommendations
The 38-member Elder Law Task Force has issued a 284-page report with 130 recommendations to enhance the way Pennsylvania elders interact with the state court system and are protected in cases involving abuse, neglect, guardianship, conservatorship and other matters.

Business In America Illustrated - The Tax Foundation
"This book is your visual guide to business taxes in America. It discusses the vast array of business types and sizes, the sectors of the economy they serve, and the effects of taxes on U.S. businesses and the people who build, create, and maintain them."

2015 Year-end guide to tax and wealth management - PWC
Annual guide from PriceWaterhouseCoopers covers income tax planning, managing investments, charitable giving, estate planning, business succession, risk management and other topics. PDF 146 pp.