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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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Finance 2.28.2015 Bob LeClair's Finance and Markets Newsletter Issue:798    01-Mar-15

Dan A. Collins: Asset Protection Trusts in South Carolina Steve Leimberg's Asset Protection Planning Newsletter Issue:284    25-Feb-15

Richard Fox: CCA 201443019 Provides a Reminder That Fair Market Value Deduction Not Available for Donor Deemed to Be a Dealer of Property Contributed to Charity Steve Leimberg's Charitable Planning Newsletter Issue:224    24-Feb-15

Steve Oshins Releases 2nd Annual Decanting State Rankings Chart Steve Leimberg's Estate Planning Newsletter Issue:2285    23-Feb-15

Finance 2.21.2015 Bob LeClair's Finance and Markets Newsletter Issue:797    22-Feb-15

Jeff Scroggin & Michael Burns: Tangible Personal Property Is the Most Forgotten Part of an Estate Plan Steve Leimberg's Estate Planning Newsletter Issue:2284    19-Feb-15

Actual Text

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

IR-2015-34 (26 February 2015) Tax Refunds Reach Almost $125 Billion Mark for 2015 Filing Season

Leonardo Villegas v. Commissioner, T.C. Memo. 2015-33, Nos. 10600-12, 25070-13 Taxpayers Can't Exclude Income on Sale of Home

H.R. 1026 Taxpayer Knowledge of IRS Investigations Act

PLR 201507024 (19 November 2014) Charitable Gift from Estate to Community Foundation Is "Unusual Grant"

S. 394 Depreciation Fairness Act of 2015

Instant Audio and Podcasts

60 Second Planner

IRS Approves Extension of Time to Recharacterize Roth IRA

IRA Payable to Trust May Be Distributed In Kind

2016 Budget Proposals Part 3 - Income Tax Provisions


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

Bob Keebler on Advanced Bracket Management -- Part 2


Reel Values: Family Documentaries

Using a Restricted Payout Beneficiary Designation with and Annuity

Essays on Death and Dying

New York Court: Disclaimer Not in Child's Best Interest, Despite Tax Savings

Long-Term Care Insurance Market Declines

Mississippi Court: Arbitration Clause Does Not Prevent Beneficiary Suit

Comparing Income Tax Rates on S Corporation Income

Budget Proposals Affecting Retirement Accounts

Government Revises Star Rating System for Nursing Homes

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

Current Trends in Life Insurance Choices and Strategies
Melvin A. Warshaw and Joseph K. Bragdon - Estate Planning

Farm and Ranch Estate (and Business) Planning—Part 1
Neil E. Harl - Estate Planning

Fiduciary Factors for Drafting Trust With Closely Held Stock
Renee M. Gabbard - Estate Planning

Web Meets the Will: Estate Planning for Digital Assets
Gerry W. Beyer - Estate Planning

Defined Value Formula Clauses After the Fourth Circuit's Renewed Reliance on Procter
Howard M. Zaritsky - 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

HealthVault -- Microsoft Corporation
"...a trusted place for people to gather, store, use, and share health information online." Store medical and health information and records, and share access to some or all data with selected family members, health care professionals or advisors. Legal documents such as health care directives may be included. Free.

Digital Assets Inventory -- US Trust
This fillable PDF form provides a place to store and save information on accessing your digital assets and other information stored online. Sections deal with digital financial accounts such as banking and investment accounts, social media accounts, computers and phones, cloud storage accounts, and online shopping sites and more.

IRS Online Directory of Tax Return Preparers
The IRS has launched an online public directory of tax return preparers. This searchable directory on will help taxpayers find a tax professional with credentials and select qualifications to help them prepare their tax returns.

General Explanations of the Administration’s Fiscal Year 2016 Revenue Proposals
The "Green Book" explains the tax proposals in the 2016 Budget. 312 pp. pdf

ACTEC Proposed Revisions to ECPA and to the CFAA Regarding Digital Assets
From the public section of the ACTEC website. The American College of Trust and Estate Counsel (“ACTEC”) respectfully submits this letter to request revisions to the Electronic Communications Privacy Act (the “ECPA”) and the Computer Fraud and Abuse Act (the “CFAA”). ACTEC requests revisions to clarify that fiduciaries are authorized to administer a person’s digital assets. Dated January 28, 2015

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