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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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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.

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Alan Gassman &Travis Arango on Huntsman v. Heavilin: Florida Estate Planners Get Ready to Swim, the Tide Is Turning in Florida for Same-Sex Couples Steve Leimberg's Estate Planning Newsletter Issue:2236    29-Jul-14

Richard L. Fox on the New 1023-EZ Form: Streamlines Process for Eligible Small Charities to Apply for IRC Section 501(c)(3) Tax-Exempt Status and Seek Retroactive Reinstatement of Revoked Exempt Status Steve Leimberg's Charitable Planning Newsletter Issue:215    28-Jul-14

Finance 7.26.2014 Bob LeClair's Finance and Markets Newsletter Issue:767    27-Jul-14

Barry Nelson and Michael Sneeringer Review Barry Engel's Asset Protection Planning Guide 3d Edition Steve Leimberg's Asset Protection Planning Newsletter Issue:254    24-Jul-14

Richard L. Fox on Adler v. SAVE: New Jersey Appeals Court Requires Refund of Contribution Where Charity Unilaterally Decides Not to Honor the Donors' Originally Expressed Purpose Steve Leimberg's Charitable Planning Newsletter Issue:214    22-Jul-14

Gideon Rothschild: IRS Announces Third Offshore Voluntary Disclosure Program Steve Leimberg's Asset Protection Planning Newsletter Issue:253    21-Jul-14

Actual Text

PLR 201430023 (30 April 2014) IRS Waives IRA Rollover Requirement

PLR 201430020 (1 May 2014) Distribution from Estate's IRA Is Eligible Rollover Distribution

H.R. 5173 Strong Families Act

S. 2627 Strong Families Act (17 July 2014)

PLR 201430022 (30 April 2014) IRS Finds Trust Is Valid See-Through Trust

PLR 201430021 (1 May 2014) IRS Rules on Trustee to Trustee Transfer of Decedent's IRA

Instant Audio and Podcasts

60 Second Planner

IRS Withdraws Proposed Reg. on IRA Rollovers

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

USSC Holds Inherited IRAs Not Entitled to Bankruptcy Exemption in Clark v. Rameker


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

Keebler on Basic Tax Bracket Management - Part 1

Keebler and Shenkman on the New Estate Planning Environment


What Your Clients Should Keep in their "Death File"

Yahoo Offers Post-Death Digital Asset Management Plans for Japanese Users

Corcoran Gallery Lawsuit Will Go Forward

401K Plans Will Be Slow to Adopt Longevity Annuities

House Bill Would Extend Charitable IRA Rollover, Enact Other Giving Incentives

New Hampshire Enacts Pre-Mortem Probate Legislation

When Can Inherited IRAs be Combined?

House Approves Charitable Giving Bill

Should an IRA Ever Own an Annuity?

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

The DSUE Coin Flip
John Bannen and Kristin Occhetti - Trusts & Estates

Donations of Alternative Investments
Laura H. Peebles - Trusts & Estates

Preparing for the Assets
Richard Orlando - Trusts & Estates

Engaging the Next Generation in Philanthropy
Patricia M. Soldano, Amy Davis and Lauren Benenati - Trusts & Estates

Portability + QTIP
Charles Granstaff - 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

Draft Instructions -- IRS Form 706 for 2014 Decedents
Instructions for filing Form 706 for decedents dying after December 31, 2013. Dated August, 2014. Draft as of July 25, 2014.

Begin Before the End: Why Families Need to Have Inheritance Conversations Now
UBS Investor Watch, Third Quarter 2014 reports the results of a survey about attitudes of benefactors and heirs about inheritance.

Retirement Toolkit
This toolkit, presented by three federal agencies involved in key elements of retirement planning and security: the Department of Labor, the Social Security Administration and the Centers for Medicare & Medicaid Services. includes a list of publications and interactive tools to help in your planning, plus information on how to contact us with your specific questions.

Moneychimp Capital Gain Calculator

Electronic Deposit Insurance Estimator (EDIE)
EDIE lets consumers and bankers know, on a per-bank basis, how the insurance rules and limits apply to a depositor's specific group of deposit accounts—what's insured and what portion (if any) exceeds coverage limits at that bank. EDIE also allows the user to print the report for their records.