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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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Newsletters

Cynthia Hearing on Harris v. Millennium Hotel: Alaska Supreme Court Grants Workers' Compensation Death Benefits to Same-Sex Partner Steve Leimberg's Estate Planning Newsletter Issue:2239    21-Aug-14

Alan Gassman, Christopher Denicolo & Brandon Ketron: A Practical Approach to Qualifying Longevity Annuity Contracts (QLACs) - Using the (King) L.E.A.R. (Life Expectancy And Return) Analysis to Determine Whether Clients Should Invest in Specially Desi Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:639    20-Aug-14

AFRs for September announced Steve Leimberg's Estate Planning Newsletter Issue:2238    20-Aug-14

Richard Fox: Charitable Gifts of Stock to Avoid Forced Gain Recognition When Shares Are Exchanged in Corporate Inversions Steve Leimberg's Charitable Planning Newsletter Issue:217    19-Aug-14

Finance 8.16.2014 Bob LeClair's Finance and Markets Newsletter Issue:770    17-Aug-14

Owen Fiore on Estate of Franklin Z. Adell v. Commissioner Steve Leimberg's Estate Planning Newsletter Issue:2237    14-Aug-14

Actual Text

Rev. Rul. 2014-22, 2014-37 IRB 1 (20 August 2014) IRS Applicable Federal Rates for September 2014
updated:21-Aug-14

Gina B. Weaver-Adams v. Commissioner, T.C. Memo. 2014-73, No. 13416-12 Distribution from Ex-Spouse's 401(k) Plan Is Includable In Income
updated:21-Aug-14

T.D. 9673 IRS Final Regs. on Longevity Annuity Contracts
updated:21-Aug-14

Mark A. Hill v. United States, No. 12-390T Court Orders IRS to Reissue Stolen Refund Check
updated:21-Aug-14

PLR 201433023 (21 May 2014) IRS Allows Estate Charitable Deduction for Transfers to CLATs
updated:21-Aug-14

H.R. 5381 Proposed Bill Amends Pension Plan Nondiscrimination Rules
updated:20-Aug-14

Instant Audio and Podcasts

60 Second Planner

PLR Allows Spousal Rollover of IRA Despite Designation of Trust as Beneficiary
updated:06-Aug-14

IRS Withdraws Proposed Reg. on IRA Rollovers
updated:12-Jul-14

PLR 201418001 -- Settlement of Trust Litigation Does Not Trigger GST Tax
updated:26-Jun-14

Podcasts

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

Keebler, Oshins and Lipkind on the Newest NING Trust PLR
updated:07-Mar-14

Bob Keebler on Advanced Bracket Management -- Part 2
updated:21-Feb-14

Bob Keebler on Advanced Bracket Management -- Part 1
updated:21-Feb-14

Keebler on Basic Tax Bracket Management - Part 2
updated:14-Feb-14

BlogWatch

Charts Illustrate Migration Trends Among States
19-Aug-14

Planning for Uncertainty: The Charitable IRA Rollover
13-Aug-14

Washington Appeals Court: Anti-Lapse Statute Saves Gift for Children of Abuser
12-Aug-14

Washington Post Series Raises Questions About Hospice Care
11-Aug-14

Rhode Island Raises Estate Tax Exemption, Eliminates "Cliff"
11-Aug-14

Castellano: Bankruptcy Court Rejects Beneficiary's Attempt to Obtain Shelter from Creditors
11-Aug-14

Haunting self portraits from the descent into Alzheimer's....
07-Aug-14

Tennessee Ethics Opinion on Lawyer's Duty to Protect Will from Disclosure
06-Aug-14

Delaware Digital Assets Bill Pending Governor's Signature
06-Aug-14

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

Postnuptial Agreement and Conflict of Laws
Ronald R. Volkmer - Estate Planning

Circular 230 Final Regs. Provide New Rules on Written Tax Advice
Howard M. Zaritsky - Estate Planning

IRA Charitable Rollovers During Legislative Limbo
Richard L. Fox - Estate Planning

Annuity Strategy When Spouse Needs Nursing Home Coverage
Craig J. Langstraat, Lanitra Harris, and James M. Plecnik - Estate Planning

Consider ESOPs as an Estate Plan Component for Business Owners
Kelly O. Finnell and Andrew T. Holmes - 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

An Inside Look -- Vanguard Charitable
"In An inside look, we reflect on 10 years of granting at Vanguard Charitable, a leading, national donor-advised fund--analyzing trends in our donors' giving patterns and preferences and identifying ways we can all "give more." Through our study, we found that when giving with a DAF: 73% of donors are involved with the charities they support. 61% of donors are strategic with their philanthropy."

IRS Tax Statistics Table Wizard
The Table Wizard is a web-based service that allows you to create customized tables from IRS data. Data available on the Table Wizard include: Corporations; Individuals; International; Tax-Exempt Organizations; and Estates, Gifts, and Trusts

IRS Form 2848 (Power of Attorney and Declaration of Representative)
July 2104 revision of the form allows the designation of up to four representatives.

2014 Annual Report of the Board of Trustees of the Social Security Trust Funds
Annual report on the condition of the Social Security and Medicare trust fund. From the report: "The Trustees recommend that lawmakers address the projected trust fund shortfalls in a timely way in order to phase in necessary changes gradually and give workers and beneficiaries time to adjust to them. Implementing changes soon would allow more generations to share in the needed revenue increases or reductions in scheduled benefits. Social Security will play a critical role in the lives of 59 million beneficiaries and 165 million covered workers and their families in 2014. With informed discussion, creative think- ing, and timely legislative action, Social Security can continue to protect future generations."

Draft Instructions -- IRS Form 706 for 2014 Decedents
Instructions for filing Form 706 for decedents dying after December 31, 2013. Dated August, 2014. Draft as of July 25, 2014.