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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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Matt McClintock & Estate Planning for Same-Sex Couples after Obergefell v. Hodges Steve Leimberg's Estate Planning Newsletter Issue:2318    29-Jun-15

Finance 6.27.2015 Bob LeClair's Finance and Markets Newsletter Issue:816    28-Jun-15

Deborah Jacobs & Inherited Savings Bonds: What You Need to Know Steve Leimberg's Estate Planning Newsletter Issue:2317    25-Jun-15

Chuck Rubin: IRS Telegraphs What It Expects Will Be Steve Leimberg's Asset Protection Planning Newsletter Issue:300    24-Jun-15

Estate Planning At the Movies(R): Jeremiah Johnson Marks the Final Portability Regulations Steve Leimberg's Estate Planning Newsletter Issue:2316    22-Jun-15

Finance 6.20.2015 Bob LeClair's Finance and Markets Newsletter Issue:815    20-Jun-15

Actual Text

Jeffrey T. Webber v. Commissioner, 144 T.C. No. 17, No. 14336-11 Tax Court Addresses Liability Under Investor Control Doctrine

PLR 201526027 (1 April 2015) IRS Waives IRA Rollover Requirement

Rev. Proc. 2015-35, 2015-26 IRB 1142 (29 June 2015) IRS Publishes Requirements for Substitute Tax Forms

Massachusetts Mutual Life Insurance Co. v. United States, No. 2014-5019 (9 April 2014) Court Holds Policyholder Dividends Were Fixed in Year Announced

PLR 201526024 (2 April 2015) Multiemployer Defined-Benefit Plan Granted Extension of Amortization Period

PLR 201526005 (18 March 2015) IRS Grants Estate Extension to Allocate Decedent's GST Exemption

Instant Audio and Podcasts

60 Second Planner

Investor Control Doctrine Sinks PPLI Plan

U.S. Supreme Court Upholds Tax Credits for ACA Exchanges

Gift Split Effective After Statute Expires


Keebler and Blattmachr on Expected Valuation Discount Regulations

Keebler and Blattmachr on Tax Law Change Through Executive Action

Asset Protection Planning with Self-Settled 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


New Yorker Article Examines "Death with Dignity" Laws in Europe

Tax Court: Private Placement Insurance Income Taxable Under Investor Control Doctrine

Anticipating the Section 2704 Regulations

Timing a Roth IRA Conversion

Wealthy Suffer From "Estate Planning Fatigue"

No Theft Loss for Securities “Pump-and-Dump” Scheme

Implications of King Decision for IRS Rulemaking Authority

Sanders: Raise Highest Estate Tax Rate to 65%

Tracking the Section 691(c) Deduction

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

The Chaos of Digital Assets Brings Opportunities for Planning Creativity
Rose K. Wilson - Tax Management Estates Gifts and Trusts Journal

What Every Estate Planner Should Know About Undue Influence: Recognizing It, Insulating/Planning Against It … and Litigating It
Sandra D. Glazier, Thomas M. Dixon, and Thomas F. Sweeney - Tax Management Estates Gifts and Trusts Journal

Estate Attorney's Late Filing Penalty Is Nondischargeable Debt
Trisha J. English - Tax Management Estates Gifts and Trusts Journal

Morris v. Commissioner: Sole Beneficiary of IRA Liable for Income Taxes on Entire Account Even Though He Followed Father's Wishes and Shared IRA Proceeds with Siblings
Kathleen Ford Bay - Tax Management Estates Gifts and Trusts Journal

Husband's Disclaimers of Certain Assets in Accounts Gifted by Wife Were Qualified Disclaimers Even Though Husband Sold Some of the Account Assets
- Tax Management Memorandum

Law Threads
(Online Discussions)

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

Does Portability Create a Property Interest? -- 12/09/2013

Web Links

Billionaire's Bluff -- Public Citizen
"...America’s wealthiest families and most well-known brands have driven the effort to repeal the estate tax, while perpetuating the idea that the tax hurts America’s family farms and small businesses."

2015 US Trust Insights on Wealth and Worth Survey
According to this annual survey, 86 percent of high net-worth Americans said giving back to society is an important part of their lives. More than half deemed giving back an "essential" component to a life well lived.

Nonqualified Deferred Compensation Audit Techniques Guide (June 2015) -- IRS
This document identifies issues likely to be addressed by the IRS on audit of a NQDC Plan

Frequently Asked Questions on Estate Taxes - IRS Closing Letter Procedures
This page from the IRS website announces that for federal estate tax returns filed after June 1, 2015, closing letters will be issued only upon request.

RETIREMENT SECURITY: Most Households Approaching Retirement Have Low Savings
Studies and surveys GAO reviewed provide mixed evidence about the adequacy of retirement savings. Studies range widely in their conclusions about the degree to which Americans are likely to maintain their pre- retirement standard of living in retirement, largely because of different assumptions about how much income this goal requires.

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