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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:
Newsletters   Actual Text   Law Threads   Journals   Web Links   Web Links   BlogWatch


Chuck Rubin: IRS to Foreclose Tax-Free Basis Step-Up in Charitable Trust Planning Steve Leimberg's Charitable Planning Newsletter Issue:211    17-Apr-14

Bruce Steiner & Recent Developments in State Income Taxation of Trusts Steve Leimberg's Income Tax Planning Newsletter Issue:65    16-Apr-14

Michael Jackson & Jared Szychter: Trusts Can Be Real Estate Professionals-The Tax Court Rules in Favor of Frank Aragona Trust Steve Leimberg's Estate Planning Newsletter Issue:2214    15-Apr-14

Steve Akers on Frank Aragona Trust v. Commissioner: Trust with Individual Trustees Can Qualify for 'Real Estate Professional Exception' Steve Leimberg's Estate Planning Newsletter Issue:2213    15-Apr-14

Bob Keebler, Pete Melcher & Matt Brehmer on Frank Aragona Trust v. Commissioner: From Pandemonium to Order? Not So Fast Steve Leimberg's Estate Planning Newsletter Issue:2212    15-Apr-14

Natalie Choate on the Gist Case: Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:634    14-Apr-14

Actual Text

2014-40-029 TIGTA Provides Interim Results of the 2014 Filing Season

PLR 201407008 (6 November 2013) IRS Addresses Estate, Gift, GSTT Consequences of Trust Modification

Estate of Helen P. Richmond et al. v. Commissioner, T.C. Memo. 2014-26, No. 21448-09 Court Values Stock For Estate Tax Purposes

Estate of Ellen D. Foster et al. v. Commissioner, No. 11-73400 9th Circuit Affirms Estate Tax Liability

Frank Aragona Trust et al. v. Commissioner, 142 T.C. No. 9; No. 15392-11 Trust with Individual Trustees Can Qualify for Real Estate Professional Exception

PLR 201415013 (15 January 2014) IRS Waives IRA Rollover Requirement

Instant Audio and Podcasts

60 Second Planner

Bob Keebler on USSC Quality Stores Decision

Bob Keebler on Estate of Foster

CLE Provider to Offer Highlights Program


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

Keebler on Basic Tax Bracket Management - Part 1

Keebler and Shenkman on the New Estate Planning Environment

Bob Keebler on the NIIT and Real Estate

Keebler and Kitces - PLR 2001330016


ABA Smartphone Apps Assist in Managing Advance Health Care Directives

Anderson Cooper: Inheritance is an "Initiative Sucker"

Pennsylvania: Disclaimer is a Transfer for Medicaid Purposes

Cloud-Based T&E Information Service to Shut Down in May

NY Times: Buyers Evade State Taxes by Loaning Purchased Art to Museums in Non-Tax States

Government Asserts Decades-Old Debts Against Heirs

How to Correctly Report an IRA Trustee-to-Trustee Rollover on Your Tax Return

Commissioner: IRS Will Improve 501(c)(3) Approval Process

Illinois: Use of "Boilerplate" Form Does Not Create Joint and Mutual Will

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

Shakespeare in the Classroom: How an Annual Student Production of King Lear Adds Dimension to Teaching Trusts and Estates
Karen E. Boxx - St Louis University Law Journal

The DSUE Amount as an Estate Asset With Value
Howard M. Zaritsky - Estate Planning

Automatic Allocation of GST Exemption: Tax Traps for Trusts
Andrew M. Katzenstein and Maggie Mouradian - Estate Planning

Avoid State Income Tax With the Right Kinds of Trusts
Jeffrey Schoenblum and Neil Schoenblum - Estate Planning

Not Another Wandry Article: Real Issue With Wandry Formulas
Austin Bramwell and Brad Dillon - Estate Planning

Law Threads
(Online Discussions)

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

Quick Take: Power Trust as Alternative to Domestic Asset Protection Trust -- 3/15/2013

Web Links

A Profile of Older Americans: 2013 -- Administration on Aging
Electronic version of the popular brochure with the latest key statistics on older Americans in key subject areas. It includes both narrative and statistical charts.

Older Adults and Technology Use -- Pew Research Institute
"[D]espite ... gains, seniors continue to lag behind younger Americans when it comes to tech adoption. And many seniors remain largely unattached from online and mobile lifeó41% do not use the internet at all, 53% do not have broadband access at home, and 23% do not use cell phones."

FATCA Publications -- pwc
A collection of news, regulatory guidance and other publications implementing the Foreign Account Tax Compliance Act.

IRS Data Book: 2013
This report describes activities conducted by the Internal Revenue Service during Fiscal Year 2013 (October 1, 2012, through September 30, 2013). It provides information on returns filed and taxes collected, enforcement, and other activities, including activities related to estate and gift tax.

Nonprofit Charitable Organizations, 2010 -- IRS Statistics of Income Bulletin
Nonprofit charitable organizations exempt from income tax under Internal Revenue Code (IRC) sec- tion 501(c)(3) filed 269,474 Forms 990 and 990-EZ and reported $2.9 trillion in assets for Tax Year 2010, an increase of 9 percent from the previous year. These or- ganizations reported $1.6 trillion in total revenue, nearly three-quarters ($1.2 trillion) of which came from program services, and $1.5 trillion in expenses. From the Winter, 2014 Statistics of Income Bulletin.