There is problem with your access privelages.
Please make sure cookies are enabled on your system.
Then log in again.
Leimberg Information Services

Subscriber's  Login

Remember my password:
Click if you forgot your password
Sign up now


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

Follow us on Twitter

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.

Recent LISI
Click here for an Audio Tour of Our LISI Site

Click here for our LISI Master Calendar
Click Here for Steve Leimberg and Bob LeClair’s NumberCruncher and Quickview Software, Books, and Other Resources
Recent Entries:
Newsletters   Actual Text   Law Threads   Journals   Web Links   Web Links   BlogWatch


Chuck Rubin: IRS Issues Interim Guidance on the Use of Letter 5262-D - Getting To Appeals in an Estate or Gift Tax Audit with Pending Information Requests Is Probably Not Going to Happen Steve Leimberg's Estate Planning Newsletter Issue:2305    27-Apr-15

Finance 4.25.2015 Bob LeClair's Finance and Markets Newsletter Issue:806    26-Apr-15

Fred Franke and David Sessions: Self-Settled Asset Protection Trusts for Married Couples in Maryland Steve Leimberg's Asset Protection Planning Newsletter Issue:292    23-Apr-15

Richard Fox: Recent Cases Denying Charitable Income Tax Deduction Provide Reminder of Need to Strictly Adhere to Statutory Requirements for Deductibility of Façade Easements Steve Leimberg's Charitable Planning Newsletter Issue:225    21-Apr-15

Chuck Rubin on IRS Program Technical Advice 2014-018: Can a Form 1040 Income Tax Return Omission Lead to an Extended Statute of Limitations for an Estate Tax Return Form (706) or Estate Income Tax Return (Form 1041)? Steve Leimberg's Estate Planning Newsletter Issue:2304    20-Apr-15

Finance 4.18.2015 Bob LeClair's Finance and Markets Newsletter Issue:805    19-Apr-15

Actual Text

Elroy Earl Morris et ux. v. Commissioner, T.C. Memo. 2015-82, No. 30167-13 Distributions from Deceased Father's IRA Taxable to Son

H.R. 1780 Helping Working Families Afford Child Care Act

H.R. 1790 Corporate Tax Dodging Prevention Act

PLR 201517001 (15 December 2014) IRS Allows Extension to Elect Out of Automatic GSTT Allocation

H.R. 1747 Special Needs Tax Credit Act

H.R. 1750 Autofill Act of 2015

Instant Audio and Podcasts

60 Second Planner

Andolino: Inherited IRAs in New Jersey Are Protected in Bankruptcy

Tax Court Upholds Annual Exclusion in Mikel

Strong Public Policies Support South Dakota DAPT Law


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

Keebler, Oshins and Lipkind on the Newest NING Trust PLR


New Iowa Law Recognizes Rights of Communication and Visitation in Guardianships

Adkisson: Nevada Supreme Court Decision Bolsters Dynasty Trust Statute

IRS on the Lookout for Excess IRA Contributions

Former Iowa Legislator Not Guilty in Sexual Assault Trial

Planning Asset Location: Taxable vs. Tax-Free Accounts

Poll: Most Americans Have Not Planned for Digital Assets

How To Divide an IRA in a Divorce

Tax Court: Loan Forgiveness is Taxable Income

Nevada Dynasty Trust Debate Continues

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

Best Practices for a State Alzheimer's Disease Registry: Lessons from Georgia
Elizabeth Weeks Leonard, Rui Bu and Amanda Alexandra Brown - Minnesota Journal of Law, Science & Technology

A Taxonomy of Testamentary Intent
Mark Glover - George Mason Law Review

Testamentary Formalism in Louisiana: Curing Notarial Will Defects Through a Likelihood-of- Fraud Analysis
George Holmes - Louisiana Law Review

Contribution of Property to Irrevocable Trust Would Not Be a Completed Gift and Trust Was a Grantor Trust
- Tax Management Memorandum

Tasty Freeze: Preferred Partnership Tax-Saving Recipe
Michael N. Gooen and Tracy A. Snow - Estate Planning

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

Curious Behaviors That Can Ruin Your Retirement - Center for Financial Literacy
Curious Behaviors That Can Ruin Your Retirement is an interactive program on behavioral impediments to retirement planning. A host leads users through exercises designed to create an “Aha!” moment as they relate to the behaviors. The host then explains how the behavior can hinder retirement planning and how to cope with it. Users can then go to a “Learn More” page with additional information in various media formats.

Choice of Business Entity: Joint Committee on Taxation
This document, prepared by the staff of the Joint Committee on Taxation, provides information about present law and data relating to C corporations, partnerships (including LLCs), and S corporations.

Obama and Biden 2014 Income Tax Returns -

Choosing a Hospice - American
16 Questions to Ask

Public Plans Data (PPD)
The PPD is a comprehensive database of public retirement plan data on employee and employer contributions, benefits, investment income, plan membership, and plan provisions. Users can access Comprehensive Annual Financial Reports (CAFRs) and actuarial valuations (AVs) for every plan included in the database. In addition, an application programming interface (API) allows users to connect directly to the PPD database and receive updates as they are made.

Copyright © 2015 Leimberg Information Services Inc.