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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

Matt McClintock & Estate Planning for Same-Sex Couples after Obergefell v. Hodges Steve Leimberg's Estate Planning Newsletter Issue:2318    29-Jun-15

Finance 6.27.2015 Bob LeClair's Finance and Markets Newsletter Issue:816    28-Jun-15

Deborah Jacobs & Inherited Savings Bonds: What You Need to Know Steve Leimberg's Estate Planning Newsletter Issue:2317    25-Jun-15

Chuck Rubin: IRS Telegraphs What It Expects Will Be Steve Leimberg's Asset Protection Planning Newsletter Issue:300    24-Jun-15

Estate Planning At the Movies(R): Jeremiah Johnson Marks the Final Portability Regulations Steve Leimberg's Estate Planning Newsletter Issue:2316    22-Jun-15

Finance 6.20.2015 Bob LeClair's Finance and Markets Newsletter Issue:815    20-Jun-15

Actual Text

Jeffrey T. Webber v. Commissioner, 144 T.C. No. 17, No. 14336-11 Tax Court Addresses Liability Under Investor Control Doctrine
updated:02-Jul-15

PLR 201526027 (1 April 2015) IRS Waives IRA Rollover Requirement
updated:02-Jul-15

Rev. Proc. 2015-35, 2015-26 IRB 1142 (29 June 2015) IRS Publishes Requirements for Substitute Tax Forms
updated:02-Jul-15

Massachusetts Mutual Life Insurance Co. v. United States, No. 2014-5019 (9 April 2014) Court Holds Policyholder Dividends Were Fixed in Year Announced
updated:02-Jul-15

PLR 201526024 (2 April 2015) Multiemployer Defined-Benefit Plan Granted Extension of Amortization Period
updated:02-Jul-15

PLR 201526005 (18 March 2015) IRS Grants Estate Extension to Allocate Decedent's GST Exemption
updated:02-Jul-15

Instant Audio and Podcasts

60 Second Planner

Investor Control Doctrine Sinks PPLI Plan
updated:02-Jul-15

U.S. Supreme Court Upholds Tax Credits for ACA Exchanges
updated:25-Jun-15

Gift Split Effective After Statute Expires
updated:24-Jun-15

Podcasts

Keebler and Blattmachr on Expected Valuation Discount Regulations
updated:04-Jun-15

Keebler and Blattmachr on Tax Law Change Through Executive Action
updated:18-Mar-15

Asset Protection Planning with Self-Settled Trusts
updated:27-Feb-15

Keebler and Blattmachr on Elkins
updated:07-Oct-14

Keebler and Batson on Charitable Remainder Trusts
updated:18-Aug-14

Asset Protection and Income Tax Planning for IRAs after Clark
updated:01-Aug-14

Bob Keebler and Michael Goller on IRS Circular 230
updated:20-Jun-14

Keebler, Blattmachr and Gans on Estate of Trombetta
updated:14-May-14

BlogWatch

New Yorker Article Examines "Death with Dignity" Laws in Europe
01-Jul-15

Tax Court: Private Placement Insurance Income Taxable Under Investor Control Doctrine
30-Jun-15

Anticipating the Section 2704 Regulations
30-Jun-15

Timing a Roth IRA Conversion
30-Jun-15

Wealthy Suffer From "Estate Planning Fatigue"
29-Jun-15

No Theft Loss for Securities “Pump-and-Dump” Scheme
28-Jun-15

Implications of King Decision for IRS Rulemaking Authority
25-Jun-15

Sanders: Raise Highest Estate Tax Rate to 65%
25-Jun-15

Tracking the Section 691(c) Deduction
24-Jun-15

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

The Chaos of Digital Assets Brings Opportunities for Planning Creativity
Rose K. Wilson - Tax Management Estates Gifts and Trusts Journal

What Every Estate Planner Should Know About Undue Influence: Recognizing It, Insulating/Planning Against It … and Litigating It
Sandra D. Glazier, Thomas M. Dixon, and Thomas F. Sweeney - Tax Management Estates Gifts and Trusts Journal

Estate Attorney's Late Filing Penalty Is Nondischargeable Debt
Trisha J. English - Tax Management Estates Gifts and Trusts Journal

Morris v. Commissioner: Sole Beneficiary of IRA Liable for Income Taxes on Entire Account Even Though He Followed Father's Wishes and Shared IRA Proceeds with Siblings
Kathleen Ford Bay - Tax Management Estates Gifts and Trusts Journal

Husband's Disclaimers of Certain Assets in Accounts Gifted by Wife Were Qualified Disclaimers Even Though Husband Sold Some of the Account Assets
- Tax Management Memorandum

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

Billionaire's Bluff -- Public Citizen
"...America’s wealthiest families and most well-known brands have driven the effort to repeal the estate tax, while perpetuating the idea that the tax hurts America’s family farms and small businesses."

2015 US Trust Insights on Wealth and Worth Survey
According to this annual survey, 86 percent of high net-worth Americans said giving back to society is an important part of their lives. More than half deemed giving back an "essential" component to a life well lived.

Nonqualified Deferred Compensation Audit Techniques Guide (June 2015) -- IRS
This document identifies issues likely to be addressed by the IRS on audit of a NQDC Plan

Frequently Asked Questions on Estate Taxes - IRS Closing Letter Procedures
This page from the IRS website announces that for federal estate tax returns filed after June 1, 2015, closing letters will be issued only upon request.

RETIREMENT SECURITY: Most Households Approaching Retirement Have Low Savings
Studies and surveys GAO reviewed provide mixed evidence about the adequacy of retirement savings. Studies range widely in their conclusions about the degree to which Americans are likely to maintain their pre- retirement standard of living in retirement, largely because of different assumptions about how much income this goal requires.

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