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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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Dick Oshins & the PLR 200949012 Steve Leimberg's Estate Planning Newsletter Issue:2420    31-May-16

Finance 5.28.2016 Bob LeClair's Finance and Markets Newsletter Issue:860    28-May-16

Jim Magner on PLR 201617004: Proposed Life Insurance Company Merger Won't Affect Important Policy Dates Steve Leimberg's Income Tax Planning Newsletter Issue:94    26-May-16

Ed Morrow on Corrigan v. Testa: Avoiding State Income Tax on Source Income Steve Leimberg's Income Tax Planning Newsletter Issue:93    25-May-16

Ron Aucutt on Woebling: Parties Settle Closely Watched Tax Court Cases Involving Defined Value Clause Steve Leimberg's Estate Planning Newsletter Issue:2419    24-May-16

J. Alan Jensen and R. Brent Berselli on Estate of Morrissette: Unfinished Business Steve Leimberg's Estate Planning Newsletter Issue:2418    23-May-16

Actual Text

PLR 201622036 (1 March 2016) IRS Waives Rollover Requirement for Distribution from SEP-IRA

H.R. 5191 Higher Education Loan Payments (HELP) for Students and Parents Act

H.R. 5193 529 and ABLE Account Improvement Act of 2016

H.R. 5196 Americans Giving Care to Elders (AGE) Act of 2016

H.R. 5184 Proposed Bill Expands Investment Rules for Non-Resident Aliens

H.R. 5185 Bill Calls for Disclosure of Terror-Related Activities by Charities

Instant Audio and Podcasts

60 Second Planner

Survivor May Not Carry Over Deceased Spouse's AMT Credit

Federal Tax Lien Attaches to Discretionary Support Trust

Keebler on CCA 201614036


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

Keebler and Lackner on Form 8971

Keebler, Angkatavanich and Dougherty on Estate of Purdue v. Commissioner

Keebler and Angkatavanich on Section 2701 Basics

Keebler and Blattmachr on Sophisticated GST Tax Planning


TV Reality Show Plans to Highlight Disputes over Family Heirlooms

529 Plans and Financial Aid

IRS Reduces 1023-EZ User Fees for Small Organizations

Study: Millionaires Don't Relocate to Avoid High Tax Rates

Taxpayer Bound by Chosen Form of Business Entity

Free Service Offers Shared Access to Secure Documents

Income Tax and the Sharing Economy

Limits on the Backdoor Roth IRA Strategy

Is Another Fiduciary Rule on the Way?

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

Slaying Contingent Beneficiaries
Kevin Bennardo - University of Miami Business Law Review

Legislative Approaches to Trust Arbitration in the United States
Lee-ford Tritt - Arbitration of Internal Trust Disputes: Issues in National and International Law

The Domestic Asset Protection Trust and its Federalism Implications
Alexander B. Shiffman - Cardozo Public Policy and Ethics Journal

Digital Assets and Intestacy
Laura McCarthy - Boston University Journal of Science and Technology Law

The Fast Act Could Really Slow You Down
Gregory J. Dean - Tax Management Estates, Gifts and Trusts Journal

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

Map: State Estate and Inheritance Taxes
Tennessee repealed its estate tax (confusingly called an inheritance tax by the state) this year, the culmination of a multi-year phase-out, and Indiana completed the repeal of its inheritance tax in 2013. Maryland and New York are in the process of phasing in new, higher estate tax exemptions, eventually matching the federal exemption level ($5.9 million) by 2019. Minnesota is in the process of doubling its exemption from $1 million to $2 million over five years. The District of Columbia is slated to phase in higher exemptions to the estate tax as new revenues become available.

PRACTICAL Tool - American Bar Association
The PRACTICAL Tool aims to help lawyers identify and implement decision-making options for persons with disabilities that are less restrictive than guardianship. It is a joint product of four American Bar Association entities – the Commission on Law and Aging, Commission on Disability Rights, Section on Civil Rights and Social Justice, and Section on Real Property, Trust and Estate Law, with assistance from the National Resource Center for Supported Decision-Making. “PRACTICAL” is an acronym for nine steps for lawyers to identify these options. The lawyer can use the PRACTICAL checklist of steps during the client interview and immediately after to assist in case analysis. The steps blend in naturally with the case interview process. Lawyers serving in different roles may use the steps differently.

Traditional and Roth Individual Retirement Accounts (IRAs): A Primer -- CRS
This Congressional Research Service report explains the eligibility requirements, contribution limits, tax deductibility of contributions, rules for withdrawing funds from the accounts, and provides data on the account holdings.

Report on Elder Financial Abuse -- 2015
The True Link Report on Elder Financial Abuse 2015, reveals that seniors lose $36.48 billion each year to elder financial abuse — more than twelve times what was previously reported.

The Giving Gap -- Fidelity Charitable
This survey report looks at the awareness and use of charitable giving methods and vehicles among a uent and high-net-worth donors, and how wealth, stage of life, age, and advisor rela onships impact how they give.

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