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


Steve Leimberg on Metropolitan Life Insurance Company v. Sumner: Spouse's Implied Consent to Community Property Purchase of Life Insurance Results in Children from Insured's First Marriage Receiving Proceeds Steve Leimberg's Estate Planning Newsletter Issue:2450    23-Aug-16

Correction to Sept. Short-Term AFR Steve Leimberg's Estate Planning Newsletter Issue:2449    23-Aug-16

Martin Shenkman, Jonathan Blattmachr, Ira S. Herman & Joy Matak: Proposed 2704(b) Regulations Will Zap Discounts, Wealthy Taxpayers Should Plan ASAP Steve Leimberg's Estate Planning Newsletter Issue:2448    22-Aug-16

Finance 8.20.2016 Bob LeClair's Finance and Markets Newsletter Issue:872    21-Aug-16

Pfollowing the Pfamous Pfannenstiehl Case: Alexander A. Bove, Jr. Steve Leimberg's Estate Planning Newsletter Issue:2447    18-Aug-16

AFRs for September Announced Steve Leimberg's Estate Planning Newsletter Issue:2446    18-Aug-16

Actual Text

Rev. Proc. 2016-47, 2016-37 IRB 1 (24 August 2016) IRS Issues New Procedures for Waiver of 60-Day Rollover Requirement

Richard G. Braddock v. Commissioner, T.C. Summ. Op. 2016-46, No. 590-14S (24 August 2016) Tax Court Finds Settlement Payment Is Taxable

Metropolitan Life Insurance Company v. Sumner, C15-1451RSL 2016 WL 4160274 (5 August 2016) Spouse's Implied Consent to Community Property Purchase of Life Insurance Results in Children from Insured's First Marriage Receiving Proceeds

Mary E. Barie et vir v. Commissioner, T.C. Memo. 2016-160, No. 24821-13 Early IRA Distribution Subject to Penalty Tax

PLR 201634011 (14 April 2016) Estate Granted Extension to Make Portability Election

Rev. Proc. 2016-43, 2016-36 IRB 1 (19 August 2016) Monthly Average Premiums for Qualified Health Plans

Instant Audio and Podcasts

60 Second Planner

Rev. Proc. 2016-47 Offers Broad Relief for Missed Rollovers

Treasury Updates 2015-2016 Priority Guidance Plan

Rev. Proc. Offers New Option in Drafting CRATs


Keebler and Blattmachr on the Section 2704 Proposed Regs.

Keebler and Aucutt on the Section 2704 Proposed Regulations

Keebler and Oshins on Private Decanting

Keebler and McClintock: The New Death Tax Problem

Bob Keebler on Asset Protection Planning for IRA Accounts

Keebler and Blattmachr on the Basis Consistency Rules

Market Volatility Opens Planning Opportunities

The Administration's 2017 Budget Proposals


IRS Grants Sweeping Relief To Retirement Savers Who Miss Rollover Deadline

The Section 2704 Regulations in the Press

Theoretical Value vs. Actual Value Under the 2704 Regulations

How Borrowing Can Raise Your Credit Score

Evaluating the Proposed Olympic Tax Break

Ninth Circuit: Real Estate Professional Must Materially Participate to Deduct Losses

Valuation Discounts Under the New Section 2704 Regulations

New York Times: The Battle Among the States for Asset Protection Clients

Avoiding Common Mistakes in Retirement Plan Distributions

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

Engaging Clients on Key Elements of Estate Planning
Nancy Hermann - Estate Planning

Wise Choices Reap More Social Security Retirement Benefits
David G. Freitag and Bruce A. Tannahill - Estate Planning

Reduce Accumulation Distribution Rules Tax on Foreign Trust
Marnin J. Michaels - Estate Planning

U.S. Gains Favor as Trust Jurisdiction for Nonresidents
Michael Kosnitzky - Estate Planning

Mesh Multigeneration Planning With “New Economy” Ideas
Michael Gilfix and Mark R. Gilfix - Estate Planning

Law Threads
(Online Discussions)

Special Report: Summaries from the 2016 Heckerling Institute -- 1/15/2016

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

Web Links

The ERISA Fiduciary Advisor -- U.S. Department of Labor
The ERISA Fiduciary Advisor provides information and answers to a variety of questions about who is a fiduciary and their responsibilities under the Employee Retirement Income Security Act (ERISA). This Advisor was developed by the Employee Benefits Security Administration (EBSA) in its continuing effort to increase awareness and understanding about basic fiduciary responsibilities when operating a retirement plan.

The IRA Investor Profile: Roth IRA Investors’ Activity, 2007–2014
From the Investment Company Institute. Analysis of the contribution, conversion, rollover, withdrawal, and asset allocation activity of 2.3 million consistent Roth IRA investors—those with accounts in every year from 2007 through 2014—can show how consistent Roth IRA investors fared during and after the financial crisis. In addition, analysis of a snapshot of 5.4 million Roth IRA investors in 2014 can provide more detailed insight into how individuals manage their Roth IRAs. This report offers such an analysis.

AICPA Comments on Form 990 and Instructions
June 30, 2016 letter on behalf of the American Institute of Certified Public Accountants offers comments on Form 990, Return of Organization Exempt from Income Tax, and the related instructions. The comments include recommendations for the 2016 forms and instructions, while indicating the importance and urgency of each recommendation.

State-By State Guide to Taxes & Creditor Protection
This interactive map from John Hancock summarizes state laws on maximum income tax rates, state death taxes, and creditor protection laws.

Estate Tax Changes Past, Present and Future -- Aucutt
Outline by Ronald Aucutt describes proposed and enacted estate tax legislation. As of this writing, updated through July 6, 2016.

Copyright © 2016 Leimberg Information Services Inc.