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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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Richard Fox: Charitable Gifts of Stock to Avoid Forced Gain Recognition When Shares Are Exchanged in Corporate Inversions Steve Leimberg's Charitable Planning Newsletter Issue:217    19-Aug-14

Finance 8.16.2014 Bob LeClair's Finance and Markets Newsletter Issue:770    17-Aug-14

Owen Fiore on Estate of Franklin Z. Adell v. Commissioner Steve Leimberg's Estate Planning Newsletter Issue:2237    14-Aug-14

Jeff Levine: Final Regulations for Qualifying Longevity Annuity Contracts-IRS Creates a New Type of Retirement Income Annuity Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:638    12-Aug-14

Jim Weller on Bross Trucking v. Commissioner: Tax Court Finds No Distribution of Appreciated Intangible Assets Steve Leimberg's Business Entities Newsletter Issue:146    11-Aug-14

Finance 8.9.2014 Bob LeClair's Finance and Markets Newsletter Issue:769    09-Aug-14

Actual Text

H.R. 5381 Proposed Bill Amends Pension Plan Nondiscrimination Rules

H.R. 5252 Tax and Fee Collection Fairness Act of 2014

H.R. 5392 Fairness for Farmers Act of 2014

PLR 201433022 (21 May 2014) Estate Entitled to Charitable Deduction for Assets Passing to CLATs

H.R. 5365 Proposed Bill Provides Above-the-Line Child Care Deduction

PLR 201433006 (5 March 2014) Trust Modifications Won't Trigger Estate Tax Inclusion

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


Planning for Uncertainty: The Charitable IRA Rollover

Washington Appeals Court: Anti-Lapse Statute Saves Gift for Children of Abuser

Washington Post Series Raises Questions About Hospice Care

Rhode Island Raises Estate Tax Exemption, Eliminates "Cliff"

Castellano: Bankruptcy Court Rejects Beneficiary's Attempt to Obtain Shelter from Creditors

Haunting self portraits from the descent into Alzheimer's....

Tennessee Ethics Opinion on Lawyer's Duty to Protect Will from Disclosure

Delaware Digital Assets Bill Pending Governor's Signature

Sixth Circuit: Beneficiary May Not Simultaneously Sue Trustee in Different Courts

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

Postnuptial Agreement and Conflict of Laws
Ronald R. Volkmer - Estate Planning

Circular 230 Final Regs. Provide New Rules on Written Tax Advice
Howard M. Zaritsky - Estate Planning

IRA Charitable Rollovers During Legislative Limbo
Richard L. Fox - Estate Planning

Annuity Strategy When Spouse Needs Nursing Home Coverage
Craig J. Langstraat, Lanitra Harris, and James M. Plecnik - Estate Planning

Consider ESOPs as an Estate Plan Component for Business Owners
Kelly O. Finnell and Andrew T. Holmes - 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

An Inside Look -- Vanguard Charitable
"In An inside look, we reflect on 10 years of granting at Vanguard Charitable, a leading, national donor-advised fund--analyzing trends in our donors' giving patterns and preferences and identifying ways we can all "give more." Through our study, we found that when giving with a DAF: 73% of donors are involved with the charities they support. 61% of donors are strategic with their philanthropy."

IRS Tax Statistics Table Wizard
The Table Wizard is a web-based service that allows you to create customized tables from IRS data. Data available on the Table Wizard include: Corporations; Individuals; International; Tax-Exempt Organizations; and Estates, Gifts, and Trusts

IRS Form 2848 (Power of Attorney and Declaration of Representative)
July 2104 revision of the form allows the designation of up to four representatives.

2014 Annual Report of the Board of Trustees of the Social Security Trust Funds
Annual report on the condition of the Social Security and Medicare trust fund. From the report: "The Trustees recommend that lawmakers address the projected trust fund shortfalls in a timely way in order to phase in necessary changes gradually and give workers and beneficiaries time to adjust to them. Implementing changes soon would allow more generations to share in the needed revenue increases or reductions in scheduled benefits. Social Security will play a critical role in the lives of 59 million beneficiaries and 165 million covered workers and their families in 2014. With informed discussion, creative think- ing, and timely legislative action, Social Security can continue to protect future generations."

Draft Instructions -- IRS Form 706 for 2014 Decedents
Instructions for filing Form 706 for decedents dying after December 31, 2013. Dated August, 2014. Draft as of July 25, 2014.