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23-Aug-17  

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Jay D. Adkisson
Steve R. Akers
Ronald D. Aucutt
Susan Bart
Jeff Baskies
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Alexander A. Bove Jr.
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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   Journals   Web Links   Web Links   BlogWatch

Newsletters

FLASH Jay Adkisson on Avrahami v. Commissioner - Tax Court Disallows Deductions for Captive Insurance Premiums Steve Leimberg's Asset Protection Planning Newsletter Issue:349    22-Aug-17

Jay Adkisson on Curci Investments, LLC v. Baldwin: California Court of Appeals Allows Reverse Veil Piercing of LLC Steve Leimberg's Asset Protection Planning Newsletter Issue:348    21-Aug-17

Finance 8.19.2017 Bob LeClair's Finance and Markets Newsletter Issue:922    20-Aug-17

Steve Leimberg on Collins v. Unum Life: Suicide Clause Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:680    17-Aug-17

7520 and Other Key Rates - September 2017 Steve Leimberg's Estate Planning Newsletter Issue:2575    17-Aug-17

Chuck Rubin on United States v. Spiekhout: Would You Take on a Job if the IRS Had Discretion to Decide Whether You Got Paid? Steve Leimberg's Estate Planning Newsletter Issue:2574    16-Aug-17

Actual Text

Benyamin Avrahami et ux. et al. v. Commissioner, No. 17594-13, No. 18274-13, 149 T.C. No. 7 Tax Court Disallows Deductions for Captive Insurance Premiums
updated:23-Aug-17

H.R. 3620 Affordable Coverage for More Americans Act of 2017
updated:23-Aug-17

H.R. 3632 Promoting Affordable Childcare for Everyone (PACE) Act
updated:23-Aug-17

H.R. 3641 Free File Permanence Act of 2017
updated:23-Aug-17

Curci Investments, LLC v. Baldwin, 2017 WL 3431457 (Cal.App., Distr. 4, August 10, 2017) California Court of Appeals Allows Reverse Veil Piercing of LLC
updated:22-Aug-17

Rev. Proc. 2017-48, 2017-36 IRB 1 Monthly Average Premiums for Qualified Health Plans
updated:22-Aug-17

Instant Audio and Podcasts

60 Second Planner

PLR 201732029 - GST Tax Consequences of Trust Reformation
updated:23-Aug-17

PLR 201731006: Extension of Time for GST Tax Elections
updated:17-Aug-17

PLR 201729014: CRT Can Own Endowment Units
updated:16-Aug-17

Podcasts

Bob Keebler on Roth Conversions by Asset Class
updated:04-Aug-17

Bob Keebler on the Proposed 5-Year IRA Rule
updated:04-Aug-17

Best Estate Planning Ideas in 2017
updated:10-Jul-17

Keebler on Portability and Rev. Proc. 2017-34
updated:10-Jul-17

Bob Keebler and Larry Brody: The Impact of Tax Reform on Life Insurance
updated:20-Jun-17

Keebler and Gordon on Income Tax Planning for Securities
updated:20-Jan-17

Tax Reform Under President Trump
updated:02-Jan-17

Planning for Portability After Rev. Proc. 2016-49
updated:07-Oct-16

BlogWatch

Fifth Circuit: Conservation Easement is Perpetual, Despite Ability to Relocate Parcels
19-Aug-17

Estate Planning for the Carried Interest
18-Aug-17

Secrets and Mysteries
18-Aug-17

Latest Developments in the Fiduciary Rule
17-Aug-17

Georgia Court: Hearsay Evidence of Decedent's Intent Not Admissible
17-Aug-17

Is Drafting a QDRO the Practice of Law?
16-Aug-17

The Charitable Conservation Easement Deduction: Wholesome Incentive or Oft-Abused Loophole?
16-Aug-17

Tax Court: Reliance on CPA Advice Defeats Penalties
15-Aug-17

New Advice on Creating Strong Passwords
14-Aug-17

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

Summa Holdings: Substance-Over-Form Does Not Apply to Congressionally Sanctioned Tax Benefits
Derek A. Jones and Jeffrey K. Gurney - Journal of Taxation

Treasury identifies eight regulations under Executive Order review
- Journal of Taxation

New Case Rekindles Trust/Beneficiary Attribution Uncertainties Under Section 318
Sheldon Banoff and Richard M. Lipton - Journal of Taxation

Disclaimers as a Fix for Old Trusts
Andrew L. Whitehair - Tax Adviser

Distinctive Factors Affecting the Legal Context of End-Of-Life Medical Care For Older Persons
Marshall Kapp - Georgia State Law Review

Web Links

2017's Best and Worst States to Grow Old -- Caring.com
State Rankings for Senior Care Cost and Quality of Life

Fate of Sec. 2704 Regulations in Doubt -- ACTEC.org
In Capital Letter No. 40 (8/18/2017), Ron Aucutt discusses the history and current status of the proposed regulations on valuation of interests in corporations and partnerships for estate, gift, and GST tax purposes.

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 31, 2017.

Personal Wealth Statistics -- IRS Tax Stats
The Personal Wealth Study uses information reported on Form 706, United States Estate (and Generation Skipping Transfer) Tax Return, to estimate the wealth of the living population. These estimates, based on the Estate Multiplier technique, appear every three years. The estimates are limited to that segment of the population for whom personal wealth is at least equal to the estate tax filing threshold in effect for the estimation period. Updated August, 2017

Who Participates in Retirement Plans -- Investment Company Institute
This report uses newly available data—tabulations of administrative tax data published by the Internal Revenue Service (IRS) Statistics of Income Division (SOI)—to analyze participation in employer-sponsored retirement plans.

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