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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


Finance 12.20.2014 - Happy Holidays! Bob LeClair's Finance and Markets Newsletter Issue:788    21-Dec-14

AFRs for January announced Steve Leimberg's Estate Planning Newsletter Issue:2264    20-Dec-14

Jonathan Blattmachr, Mitchell Gans & William Lipkind: What If Perpetual Trusts Are Unconstitutional? Steve Leimberg's Estate Planning Newsletter Issue:2263    18-Dec-14

Keith Schiller & Paula Leibovitz Goodwin on Estate Planning At The Movies(R): Back to the Future Dangers, or When Direct Transfers to a Grantor's Trust Are Confused with Outright Distributions to a Surviving Spouse Steve Leimberg's Estate Planning Newsletter Issue:2262    17-Dec-14

David A. Ruben, Jonathan Gopman, Evan R. Kaufman & Ryan J. Beadle on In re Ronald Bifani: Did the 11th Circuit Get It Right? Steve Leimberg's Asset Protection Planning Newsletter Issue:277    16-Dec-14

Paul Hood on Giustina: Tax Court Reversed by the Ninth Circuit Steve Leimberg's Estate Planning Newsletter Issue:2261    15-Dec-14

Actual Text

H.R. 5771 Tax Increase Prevention Act of 2014; Approved by Senate; Awaits President's Signature

Hearing v. Minnesota Life Insurance Company, 2014 WL 3587406 (U.S.D.C. ND IA 2014) District Court Case Addresses the Importance of Life Insurance Policy Beneficiary Designations

PLR 201450029 (16 September 2014) Transfer of Assets for Benefit of Certain Employees Won't Affect VEBA's Exempt Status

Friscia v. Friscia, No. 2D13-412 When a Life Estate Interest in Florida Homestead Real Property Is Not Really a Life Estate Interest

PLR 201449013 (11 September 2014) IRS Grants Extension to Recharacterize Roth IRA

PLR 201449011 (11 September 2014) IRS Grants Conditional Waiver of Minimum Funding Standard

Instant Audio and Podcasts

60 Second Planner

ABLE Act Creates New Savings Vehicle

Senate Passes Tax Extenders

IRA Investment in Gold Trust Not Treated as Distribution


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

Bob Keebler on Advanced Bracket Management -- Part 1


Leaving an IRA to a Trust Creates Complications

President Signs Tax Extenders Bill into Law

Alabama Court: Slayer Statute Applies Only to Victim's Estate, Not Killer's

Belk: Fourth Circuit Affirms that Swappable Preservation Easement Not Eligible for Deduction

Tax Extenders are Temporary; ABLE Act is Permanent

South Carolina Abolishes Privity Defense in Malpractice Action Against Drafting Attorney

A Practical Guide to Managing Digital Assets During Life and After Death

Overmedication of Nursing Home Patients Receives Scrutiny

Florida Minassian Decision Creates New Role for Trust Protectors

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

Who Owns the Family Business Intangibles?
John A. Bogdanski - Estate Planning

Be Careful When Creating Profits Interest In a Family Partnership
Howard M. Zaritsky - Estate Planning

Closely Held Business Can Enjoy Captive Insurance Opportunity
Bernard Eizen and Steven S. Poulathas - Estate Planning

Run the Basis and Catch Maximum Tax Savings—Part 1
Paul S. Lee - Estate Planning

Estate Planning for Couples Entering Second Marriages—Part 2
Eric A. Manterfield - 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

IRS Telephone Directory for Practitioners
Telephone numbers of IRS personnel, organized by state. On the Windows Live page that appears, place your mouse over the title "IRS Telephone Directory..." then click the "Download" link that appears. Compiled by California CPA James C. Counts II. Updated December, 2014.

Nursing Home Compare -
Federal Government Web site that rates and compares the quality of care provided at nursing homes throughout the country, using a five-star rating system. New in 2014: Quality measures reported include the percentage of residents receiving antipsychotic medications.

Memo: Uniform Law on State Taxation of Trusts -- Multistate Tax Commission
Presented at the Fall 2014 Meeting of the Income and Franchise Tax Subcommittee of the Commission, this memorandum outlines the possible benefits of a uniform law on state income taxation of trusts.

Revenue Effects of H.R. 5806 -- Joint Committee on Taxation
This chart reports the estimated revenue effects of H.R. 5806, the "Supporting America's Charities Act", which would permanently extend three tax breaks for charitable giving.

Tax Decoder Report -- Sen. Tom Coburn
This Report, released in December, 2014, highlights more than 165 tax expenditures in the Internal Revenue Code worth over $900 billion this year and more than $5 trillion over the next five years.

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