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06-Dec-16  

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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   Law Threads   Journals   Web Links   Web Links   BlogWatch

Newsletters

Chris Riser & Jay Adkisson on Notice 2016-66 Steve Leimberg's Asset Protection Planning Newsletter Issue:335    05-Dec-16

Finance 12.3.2016 Bob LeClair's Finance and Markets Newsletter Issue:886    05-Dec-16

FLASH: Dana Foley Reports on the Public Hearing for the Section 2704 Proposed Regulations Steve Leimberg's Estate Planning Newsletter Issue:2485    02-Dec-16

Marty Shenkman's Notes from the 42nd Annual Notre Dame Estate Planning Institute Steve Leimberg's Estate Planning Newsletter Issue:2484    01-Dec-16

Steve Leimberg: The National Association for Fixed Annuities v. Thomas E. Perez, Secretary of the United States Department of Labor Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:666    30-Nov-16

William Lipkind & Tammy Meyer on PLR 201642019: IRC § 673(c) - An ING Bar or an ING Hurdle? Steve Leimberg's Asset Protection Planning Newsletter Issue:334    29-Nov-16

Actual Text

PLR 201649020 (7 September 2016) IRS Allows Waiver of Rollover Requirement for Qualified Plan Distribution
updated:05-Dec-16

REG-102952-16 (2 December 2016) Tax Return Preparer Due Diligence Penalty under Section 6695(g)
updated:05-Dec-16

Notice 2016-75, 2016-51 IRB 1 (2 December 2016) 2016 Guidance with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers
updated:05-Dec-16

T.D. 9797, 81 F.R. 86953-86955 IRS Final Regs. on Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent
updated:03-Dec-16

IR-2016-154 (28 November 2016) IRS Guidance on Claiming Charitable Deductions
updated:03-Dec-16

H.R. 34 21st Century Cures Act
updated:03-Dec-16

Instant Audio and Podcasts

60 Second Planner

IRS Extends Time to Make S Corp Election
updated:22-Nov-16

Tax Court Disallows Charitable Deduction in Hubbell
updated:18-Nov-16

IRS Revokes 2014 ING Trust Ruling
updated:14-Nov-16

Podcasts

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

Keebler and Blattmachr on the Section 2704 Proposed Regs.
updated:17-Aug-16

Keebler and Aucutt on the Section 2704 Proposed Regulations
updated:09-Aug-16

Keebler and Oshins on Private Decanting
updated:05-Aug-16

Keebler and McClintock: The New Death Tax Problem
updated:30-Jul-16

Bob Keebler on Asset Protection Planning for IRA Accounts
updated:14-May-16

Keebler and Blattmachr on the Basis Consistency Rules
updated:02-Apr-16

Market Volatility Opens Planning Opportunities
updated:01-Mar-16

BlogWatch

First Circuit Opinion in Cavallaro Addresses Burden of Proof Issues
02-Dec-16

How to Hide $400 Million
02-Dec-16

Business Owners and Advisors Urge Withdrawal or Modification of 2704 Regs at Hearing
02-Dec-16

Qualified Charitable Distribution Basics
30-Nov-16

IRS: Tax Pros Using E-Services Will Need to Verify Identity
30-Nov-16

Will Trump Tax Changes Hurt Charities?
29-Nov-16

The Presidential Election: Implications for the DOL Fiduciary Rule
29-Nov-16

Full House Expected at December 1 Hearing on 2704 Regs
29-Nov-16

Gift Tax Statute Not Extended by Failure to Report Prior Year Gifts
27-Nov-16

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

The Care and Feeding of Large IRAs
Warren L. Baker and Natalie B. Choate - Trusts & Estates

Depression-Era Trusts Come Home to Roost
Dennis R. Delaney and Charles R. Platt - Trusts & Estates

Don’t Be Shy About Using a Naked Power of Appointment
Alexander A. Bove Jr. - Trusts & Estates

CGAs: A Surrogate for Fixed Income During Retirement
Paul Caspersen - Trusts & Estates

Get a Hold of Your QSBS Holding Period
Edward A. Vergara - Trusts & Estates

Law Threads
(Online Discussions)

Special Report: Summaries from the 2016 Heckerling Institute -- 1/15/2016

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

Web Links

Life Insurance Policy Locator Service - National Association of Insurance Commissioners
Website of the NAIC offers to assist consumers in locating life insurance policies and annuity contracts of a deceased family member or close relationship.

Florida Supreme Court Opinion In Re: Amendments to Rules Regulating the Florida Bar 4-1.1 and 6-10.3
Amendments to Rules Regulating the Florida Bar recognize an obligation to achieve competence in the use of technology. The new rules require that lawyers take technology-related CLE courses.

CareConnection -- AARP
CareConnection is a new site aimed at connecting caregivers with information, other caregivers and helpful services. We’re listening firsthand to understand the concerns and challenges facing caregivers today, and we’d like to include you in the design of this site and its offerings. Explore the information, tools and solutions available, and share what works— and what doesn’t—so that we can build the best experience for caregivers like you.

New York Times Giving Section 2016
The 2016 edition of the Times section on charitable giving includes articles on trends in philanthropy, and the tax rules governing charitable contributions, and legal and regulatory aspects of operating nonprofit organizations.

2016 U.S. Trust Study of High Net Worth Philanthropy
The 2016 U.S. Trust Study of High Net Worth Philanthropy examines the giving and volunteering trends, behaviors, attitudes, and priorities of wealthy American households, and was written and researched in partnership with the Indiana University Lilly Family School of Philanthropy.

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