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

Newsletters

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
updated:31-Oct-14

Karen W. Davidson v. Commissioner, No. 17166-13, Widow Seeks Redetermination of Gift Tax Deficiency
updated:31-Oct-14

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
updated:31-Oct-14

IR-2014-104 (30 October 2014) In 2015, Various Tax Benefits Increase Due to Inflation Adjustments
updated:31-Oct-14

PLR 201436011 (27 December 2013) Grantor's Contribution to Trust Not a Completed Gift
updated:29-Oct-14

PLR 201436010 (27 December 2013) IRS Rules on Gift Tax Implications of Transfers to Trust
updated:29-Oct-14

Instant Audio and Podcasts

60 Second Planner

Contrasting Rulings on Late Form 8939 Filings
updated:30-Oct-14

IR 2014-99 Updates Pension Plan Limitations for 2015
updated:24-Oct-14

PLRs Confirm Gift Tax Consequences of ING Trusts
updated:03-Oct-14

Podcasts

Keebler and Blattmachr on Elkins
updated:07-Oct-14

Keebler and Batson on Charitable Remainder Trusts
updated:18-Aug-14

Asset Protection and Income Tax Planning for IRAs after Clark
updated:01-Aug-14

Bob Keebler and Michael Goller on IRS Circular 230
updated:20-Jun-14

Keebler, Blattmachr and Gans on Estate of Trombetta
updated:14-May-14

Keebler, Oshins and Lipkind on the Newest NING Trust PLR
updated:07-Mar-14

Bob Keebler on Advanced Bracket Management -- Part 2
updated:21-Feb-14

Bob Keebler on Advanced Bracket Management -- Part 1
updated:21-Feb-14

BlogWatch

Sam's Club to Offer Estate Planning Services
28-Oct-14

Schwab Free Robo-Advice Plan Set to Debut
27-Oct-14

Trust Reformation Cures Scrivener's Error; Saves Tax Consequences
25-Oct-14

Treasury Guidance Encourages Annuities In 401(k) Plans
24-Oct-14

Death of Joint Tenant Extinguishes Federal Tax Lien
24-Oct-14

Year-End Income Tax Planning for Mutual Fund Owners
22-Oct-14

Software Enables Tracking and Administration of Insurance Policies
20-Oct-14

Recognizing Early Signs of Alzheimers Dementia
18-Oct-14

Paying Death Tax with Art in the UK
18-Oct-14

Journals
(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.