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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

Steve Leimberg on Metropolitan Life Insurance Company v. Sumner: Spouse's Implied Consent to Community Property Purchase of Life Insurance Results in Children from Insured's First Marriage Receiving Proceeds Steve Leimberg's Estate Planning Newsletter Issue:2450    23-Aug-16

Correction to Sept. Short-Term AFR Steve Leimberg's Estate Planning Newsletter Issue:2449    23-Aug-16

Martin Shenkman, Jonathan Blattmachr, Ira S. Herman & Joy Matak: Proposed 2704(b) Regulations Will Zap Discounts, Wealthy Taxpayers Should Plan ASAP Steve Leimberg's Estate Planning Newsletter Issue:2448    22-Aug-16

Finance 8.20.2016 Bob LeClair's Finance and Markets Newsletter Issue:872    21-Aug-16

Pfollowing the Pfamous Pfannenstiehl Case: Alexander A. Bove, Jr. Steve Leimberg's Estate Planning Newsletter Issue:2447    18-Aug-16

AFRs for September Announced Steve Leimberg's Estate Planning Newsletter Issue:2446    18-Aug-16

Actual Text

Rev. Proc. 2016-47, 2016-37 IRB 1 (24 August 2016) IRS Issues New Procedures for Waiver of 60-Day Rollover Requirement
updated:25-Aug-16

Richard G. Braddock v. Commissioner, T.C. Summ. Op. 2016-46, No. 590-14S (24 August 2016) Tax Court Finds Settlement Payment Is Taxable
updated:25-Aug-16

Metropolitan Life Insurance Company v. Sumner, C15-1451RSL 2016 WL 4160274 (5 August 2016) Spouse's Implied Consent to Community Property Purchase of Life Insurance Results in Children from Insured's First Marriage Receiving Proceeds
updated:24-Aug-16

Mary E. Barie et vir v. Commissioner, T.C. Memo. 2016-160, No. 24821-13 Early IRA Distribution Subject to Penalty Tax
updated:24-Aug-16

PLR 201634011 (14 April 2016) Estate Granted Extension to Make Portability Election
updated:24-Aug-16

Rev. Proc. 2016-43, 2016-36 IRB 1 (19 August 2016) Monthly Average Premiums for Qualified Health Plans
updated:23-Aug-16

Instant Audio and Podcasts

60 Second Planner

Rev. Proc. 2016-47 Offers Broad Relief for Missed Rollovers
updated:24-Aug-16

Treasury Updates 2015-2016 Priority Guidance Plan
updated:19-Aug-16

Rev. Proc. Offers New Option in Drafting CRATs
updated:09-Aug-16

Podcasts

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

The Administration's 2017 Budget Proposals
updated:23-Feb-16

BlogWatch

IRS Grants Sweeping Relief To Retirement Savers Who Miss Rollover Deadline
24-Aug-16

The Section 2704 Regulations in the Press
19-Aug-16

Theoretical Value vs. Actual Value Under the 2704 Regulations
19-Aug-16

How Borrowing Can Raise Your Credit Score
17-Aug-16

Evaluating the Proposed Olympic Tax Break
16-Aug-16

Ninth Circuit: Real Estate Professional Must Materially Participate to Deduct Losses
11-Aug-16

Valuation Discounts Under the New Section 2704 Regulations
10-Aug-16

New York Times: The Battle Among the States for Asset Protection Clients
09-Aug-16

Avoiding Common Mistakes in Retirement Plan Distributions
08-Aug-16

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

Engaging Clients on Key Elements of Estate Planning
Nancy Hermann - Estate Planning

Wise Choices Reap More Social Security Retirement Benefits
David G. Freitag and Bruce A. Tannahill - Estate Planning

Reduce Accumulation Distribution Rules Tax on Foreign Trust
Marnin J. Michaels - Estate Planning

U.S. Gains Favor as Trust Jurisdiction for Nonresidents
Michael Kosnitzky - Estate Planning

Mesh Multigeneration Planning With “New Economy” Ideas
Michael Gilfix and Mark R. Gilfix - Estate Planning

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

The ERISA Fiduciary Advisor -- U.S. Department of Labor
The ERISA Fiduciary Advisor provides information and answers to a variety of questions about who is a fiduciary and their responsibilities under the Employee Retirement Income Security Act (ERISA). This Advisor was developed by the Employee Benefits Security Administration (EBSA) in its continuing effort to increase awareness and understanding about basic fiduciary responsibilities when operating a retirement plan.

The IRA Investor Profile: Roth IRA Investors’ Activity, 2007–2014
From the Investment Company Institute. Analysis of the contribution, conversion, rollover, withdrawal, and asset allocation activity of 2.3 million consistent Roth IRA investors—those with accounts in every year from 2007 through 2014—can show how consistent Roth IRA investors fared during and after the financial crisis. In addition, analysis of a snapshot of 5.4 million Roth IRA investors in 2014 can provide more detailed insight into how individuals manage their Roth IRAs. This report offers such an analysis.

AICPA Comments on Form 990 and Instructions
June 30, 2016 letter on behalf of the American Institute of Certified Public Accountants offers comments on Form 990, Return of Organization Exempt from Income Tax, and the related instructions. The comments include recommendations for the 2016 forms and instructions, while indicating the importance and urgency of each recommendation.

State-By State Guide to Taxes & Creditor Protection
This interactive map from John Hancock summarizes state laws on maximum income tax rates, state death taxes, and creditor protection laws.

Estate Tax Changes Past, Present and Future -- Aucutt
Outline by Ronald Aucutt describes proposed and enacted estate tax legislation. As of this writing, updated through July 6, 2016.

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