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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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Recent Entries:
Newsletters   Actual Text   Law Threads   Journals   Web Links   Web Links   BlogWatch


Peter Melcher & Grant Keebler on the PEASE-ING Steve Leimberg's Income Tax Planning Newsletter Issue:76    30-Oct-14

Keith Schiller's Estate Planning At The Movies(R): Pleasantville and Portability Elections Steve Leimberg's Estate Planning Newsletter Issue:2253    29-Oct-14

Chuck Rubin on Revenue Procedure 2014-55: Treasury Makes Life Easier for U.S. Holders of Canadian Retirement Account Interests Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:641    27-Oct-14

Finance 10.25.2014 Bob LeClair's Finance and Markets Newsletter Issue:780    26-Oct-14

Marc Soss on Kritchman v. Wolk: Can I Amend My Revocable Trust with a Non-Testamentary Directive? Steve Leimberg's Estate Planning Newsletter Issue:2252    23-Oct-14

Charlie Nash: Avoiding the Inherent Problem in Friscia Steve Leimberg's Asset Protection Planning Newsletter Issue:265    22-Oct-14

Actual Text

Rev. Proc. 2014-61, 2014-47 IRB 1 (30 October 2014) Inflation-Adjusted Tables for 2015

Karen W. Davidson v. Commissioner, No. 17166-13, Widow Seeks Redetermination of Gift Tax Deficiency

Gina B. Weaver-Adams v. Commissioner, T.C. Memo. 2014-73, No. 13416-12 Distribution from Ex-Spouse's 401(k) Plan Is Includable In Income

IR-2014-104 (30 October 2014) In 2015, Various Tax Benefits Increase Due to Inflation Adjustments

PLR 201436011 (27 December 2013) Grantor's Contribution to Trust Not a Completed Gift

PLR 201436010 (27 December 2013) IRS Rules on Gift Tax Implications of Transfers to Trust

Instant Audio and Podcasts

60 Second Planner

Contrasting Rulings on Late Form 8939 Filings

IR 2014-99 Updates Pension Plan Limitations for 2015

PLRs Confirm Gift Tax Consequences of ING 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

Bob Keebler on Advanced Bracket Management -- Part 2

Bob Keebler on Advanced Bracket Management -- Part 1


Sam's Club to Offer Estate Planning Services

Schwab Free Robo-Advice Plan Set to Debut

Trust Reformation Cures Scrivener's Error; Saves Tax Consequences

Treasury Guidance Encourages Annuities In 401(k) Plans

Death of Joint Tenant Extinguishes Federal Tax Lien

Year-End Income Tax Planning for Mutual Fund Owners

Software Enables Tracking and Administration of Insurance Policies

Recognizing Early Signs of Alzheimers Dementia

Paying Death Tax with Art in the UK

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

Survivorship Rights in Joint Bank Accounts: A Misbegotten Presumption of Intent
Gregory Eddington - Marquette Elder's Advisor

Chained to the Title: Why the UPC Should Allow Real Property to Transfer by Small Estate Affidavit
Faith Elizabeth Alvarez - SSRN

IRS Finalizes Revisions to Circular 230
Richard M. Lipton - Journal of Taxation

Proposed Regulations Apply Special Basis Rules to Combined Sale of Interests in Charitable Remainder Trust
Richard L. Fox and Jonathan G. Blattmachr - Journal of Taxation

A Simplified Verifiable Gift Tax
Wendy C. Gerzog - SSRN

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

2015 State Business Tax Climate Index - The Tax Foundation
The Tax Foundationís State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their statesí tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a road-map to improving these structures.

Consumer Guide to Hospice -- Washington Post
The Washington Post has gathered data largely from government sources on more than 3,000 hospices that participate in Medicare, which pays for the vast majority of hospice care in this country. No single factor can predict the quality of a hospiceís care, and these figures do not offer a complete picture of any single hospice. But consumers can benefit from knowing how a hospice compares to others on these important measures. Select a state to explore its hospices or read on to learn more about a hospice's important traits.

Bank of America High Net Worth Philanthropy Study
The 2014 U.S. Trust Study of High Net Worth Philanthropy examines the giving patterns, priorities and attitudes of Americaís wealthiest households for the year 2013. This latest research study is the fifth in this series of studies, and was once again written and researched by the Indiana University Lilly Family School of Philanthropy in partnership with U.S. Trust. This study is a continuation of the 2006, 2008, 2010 and 2012 reports.

403(b) Plan Checklist -- IRS
IRS Publication 4546, Revised November, 2014

Longevity Insurance in DC Plans: Paving the Way for QLACs -- Aon
A Roadmap to the 2014 Regulations on Qualifying Longevity Annuity Contracts and Plan Sponsor Considerations. October 2014.