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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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Recent Entries:
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FLASH: Contention That Extension of Time under Form 4878 is Available for Estate Tax Returns Filed Solely for Portability Election Purposes Steve Leimberg's Estate Planning Newsletter Issue:2392    12-Feb-16

FLASH: Additional Commentary on Estate Planning Newsletter #2387 Steve Leimberg's Estate Planning Newsletter Issue:2391    12-Feb-16

Special Edition from Linas Sudzius: Key 2016 Pension and Employee Benefit Numbers, Income Tax Rates & Estate Planning Inflation Adjustments Steve Leimberg's Estate Planning Newsletter Issue:2390    11-Feb-16

Mike Jones: CRUT Valuations After 2016 Consolidated Appropriations Act - Some Observations Steve Leimberg's Charitable Planning Newsletter Issue:245    09-Feb-16

Jeff Baskies on Fiel v. Hoffman: Soap Opera/Probate Litigation Highlights the Limits of State Slayer Statutes and Poses Questions Regarding Public Policy Issues Which Should Be Explored in Many States Steve Leimberg's Estate Planning Newsletter Issue:2389    08-Feb-16

Finance 2.6.2016 Bob LeClair's Finance and Markets Newsletter Issue:844    07-Feb-16

Actual Text

Notice 2016-19, 2016-9 IRB 1 (11 February 2016) Date for Compliance with Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent

Lesley A. West et al. v. John Koskinen, No. 1:15-cv-00131 (E.D. Va. October 19, 2015) Court Denies Refund of Penalties Paid on Tardy Federal Estate Tax Return and Estate Tax Payment

Mart D. Green v. United States, No. 5:13-cv-01237 District Court Allows Trust to Take Charitable Deduction

As Estate Basis Deadline Looms, Executors To-Do List Spirals

Palmer Ranch Holdings Ltd. et al. v. Commissioner, No. 14-14167 (5 February 2016) 11th Circuit Reverses Tax Court on Valuation of Easement for Charitable Deduction

U.S. vs. Robert E. Lee Jr., 2015 WL 8490912, No. 3:15-cv-1353 (10 December 2015) District Court Case Addresses Wire Fraud & Life Insurance

Instant Audio and Podcasts

60 Second Planner

IRS Again Extends Deadline for Filing Form 8971

Form 8971 and Portability Filings

Income Tax Deduction Denied for Failure to Supply Appraisal


Keebler and Lackner on Form 8971

Keebler, Angkatavanich and Dougherty on Estate of Purdue v. Commissioner

Keebler and Angkatavanich on Section 2701 Basics

Keebler and Blattmachr on Sophisticated GST Tax Planning

Keebler and Blattmachr on Expected Valuation Discount Regulations

Keebler and Blattmachr on Tax Law Change Through Executive Action

Asset Protection Planning with Self-Settled Trusts

Keebler and Blattmachr on Elkins


A Dangerous Promise

Form 8971 Reporting Obligation Complicates Estate Administration

Retirement Account Proposals in the 2017 Green Book

Creative Funding of Roth IRAs

2017 Budget Proposals Would Eliminate Popular Tax Breaks

The Latest Hack on IRS Computer Systems

Federal Court Declines to Exercise Jurisdiction in Slayer Statute Dispute

Administration's 2017 Budget Proposal Released

PATH Act Eases 529 Plan Administration

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

Thatís Not What Mom or Dad Wanted
Pamela Lucina and John T. Welsh - Trusts & Estates

The Uniform Trust Decanting Act
Kristin Abati and Renat Lumpau - Trusts & Estates

Preparing for the Death of the Stretch IRA
James Lange - Trusts & Estates

Changing the Playbook
Marvin E. Blum - Trusts & Estates

The Real World Impact of T&E Litigation Funding
Wendy Walker - 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

General Explanations of the Administrationís Fiscal Year 2017 Revenue Proposals
The Green Book, explaining the Administration's budget proposals. Released February 9, 2016.

IRS Notice 2016-19 - Date for Compliance with Consistent Basis Reporting
IRS Notice extends deadline for filing Form 8971 to March 31, 2016. Dated February 11, 2016.

IRS Form 8971
Final version of basis consistency reporting form. January 2016. Instructions are at

ACTEC Comments on Basis Consistency Requirements and IRS Notice 2015-57
Letter from the American College of Trust and Estate Counsel includes comments and suggestions to clarify various areas of uncertainty and to suggest guidance in connection with Form 8971 and Schedule A. ACTEC believes that the Treasury Department and the IRS should adopt rules to make the new information reporting obligations imposed on fiduciaries administrable, understandable, and as consistent as possible with other fiduciary obligations. January 19, 2016.

Tax Preparers: Perform a Deep Security Scan of Your Computer Drives -- IRS
Page on the IRS website urges taxpayers to take steps to protect taxpayer information from scammers and data thieves.

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