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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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Bruce Steiner: Valuable Lessons Learned from Lauren Bacall's Will Steve Leimberg's Estate Planning Newsletter Issue:2246    18-Sep-14

Sharon Klein & the October 15, 2014 Deadline for Unwinding 2013 Roth Conversions Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:640    17-Sep-14

AFRs for October announced Steve Leimberg's Estate Planning Newsletter Issue:2245    17-Sep-14

Barry Nelson & Richard Franklin: Inter Vivos QTIP Trusts Could Have Unanticipated Income Tax Results to Donor Post-Divorce Steve Leimberg's Estate Planning Newsletter Issue:2244    15-Sep-14

Finance 9.13.2014 Bob LeClair's Finance and Markets Newsletter Issue:774    14-Sep-14

Dennis Webb's Audit-Proofing Checklist for Recent Gifts of Interests in Real Property Steve Leimberg's Estate Planning Newsletter Issue:2243    11-Sep-14

Actual Text

Rev. Rul. 2014-26, 2014-41 IRB 1 (17 September 2014) IRS Issues Applicable Federal Rates for October

William Cavallaro et ux. v. Commissioner, T.C. Memo. 2014-189, Nos. 3300-11, 3354-11 Couple Liable for Gift Tax Following Company Merger

Estate of James A. Elkins Jr. et al. v. Commissioner, No. 13-60472 Fifth Circuit Finds Errors in Tax Court's Valuation of Estate's Art Works

PLR 201436010 (27 December 2014) IRS Rules on Gift Tax Implications of Transfers to Trust

Notice 2014-50, 2014-40 IRB 1 (11 September 2014) Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates for September 2014

GAO-14-878T (16 September 2014) GAO Reports Preliminary Information on IRA Balances Accumulated as of 2011

Instant Audio and Podcasts

60 Second Planner

PLR Allows Spousal Rollover of IRA Despite Designation of Trust as Beneficiary

IRS Withdraws Proposed Reg. on IRA Rollovers

PLR 201418001 -- Settlement of Trust Litigation Does Not Trigger GST Tax


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

Bob Keebler on Advanced Bracket Management -- Part 2

Bob Keebler on Advanced Bracket Management -- Part 1

Keebler on Basic Tax Bracket Management - Part 2


Where Not to Die in 2015

Three Steps in Estate Planning for Digital Assets

Why You Should File and Suspend Social Security Benefits

Proposals Would Curb Benefits of Roth IRA Conversion

Cullman: Donor-Advised Funds "Rob" Charities

Strategies For Mitigating The Net Investment Income Tax: Reducing MAGI and AGI

A Guide to Psychiatric Advance Directives

PLRs: Surviving Spouse May Rollover IRA Payable to Spouse's Revocable Trust

Pitfalls of Using Trusts with IRAs

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

IRA Funds Used for Land Purchase Are an Early Withdrawal
Robert E. Madden, Lisa H.R. Hayes, and Frank S. Baldino - Estate Planning

Late-Filing Penalty Despite Timely Payment of Estate Tax
Robert E. Madden, Lisa H.R. Hayes, and Frank S. Baldino - Estate Planning

Valuation of Madoff Investment Account Is Factual Issue
Robert E. Madden, Lisa H.R. Hayes, and Frank S. Baldino - Estate Planning

How Do Practitioners Prepare Client Documents?
William J. Brisk and Ian Privett - Estate Planning

Decanting a Revocable Trust: Useful Even If Counterintuitive
Brandon A. S. Ross - Estate Planning

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

National Resource Center on Psychiatric Advance Directives (NRC-PAD)
This site includes state-by-state information about the creation and use of psychiatric advance directives.

ACTEC Summer 2014 Meeting Musings - Steve Akers
Steve Akers of Bessemer Trust offers his observations on seminars at the 2014 ACTEC Summer Meeting in Dana Point, California.

MetLife Market Survey of Nursing Home and Home Care Costs
Each year the MetLife Mature Market Institute conducts a market survey of nursing home and home care costs in the United States. This page presents the results of the 2012 survey

Best Nursing Homes: US News and World Report
The best of the best, as culled from more than 15,500 homes in the latest U.S. News America's Best Nursing Homes rankings.

Leading Age
LeadingAge’s Consumer Hub offers information and support to help people make the most of the aging experience. This includes a directory of not-for-profit organizations committed to meeting people’s needs and preferences as they age.