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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   Journals   Web Links   Web Links   BlogWatch

Newsletters

Finance 6.24.2017 Bob LeClair's Finance and Markets Newsletter Issue:914    24-Jun-17

Michael A. Sneeringer - A Duty? Relax, Recent Decanting Case Does Not Give Trustees an Affirmative Duty to Decant Steve Leimberg's Estate Planning Newsletter Issue:2561    22-Jun-17

Mary Vandenack on DNA Pro Ventures: IRS's Disqualification of ESOP Upheld by Tax Court and 8th Circuit Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:676    21-Jun-17

Jay Adkisson, Chris Riser and David Slenn on Transfirst Group, Inc. v. Magliarditi: U.S. District Court Holds that Nevada Law Permits Piercing of Nevada LLLs, Nevada Partnerships, and Nevada Trusts Steve Leimberg's Asset Protection Planning Newsletter Issue:344    19-Jun-17

7520 and Other Key Rates - July 2017 Steve Leimberg's Estate Planning Newsletter Issue:2560    19-Jun-17

There's Still Time to Register: Mike DiMayo "What's New with Captive Insurance Companies" Steve Leimberg's Business Entities Newsletter Issue:162    18-Jun-17

Actual Text

ILM 201725027 (6 March 2017) Deferred Comp Plan Not Qualified
updated:25-Jun-17

PLR 201725006 (23 January 2017) IRS Grants Extension to Allocate GSTT Exemption
updated:25-Jun-17

PLR 201725020 (9 March 2017) IRS Grants Extension to Make Carryover Basis Election
updated:25-Jun-17

S. 1358 Primary Care Enhancement Act of 2017
updated:25-Jun-17

PLR 201724022 (6 March 2017) IRS Allows Extension to Allocate GSTT Exemption
updated:23-Jun-17

PLR 201724003 (2 March 2017) IRS Allows Extension to Make Portability Election
updated:23-Jun-17

Instant Audio and Podcasts

60 Second Planner

PLR 201723005: No Self Dealing Tax From Distribution of LLC Interest
updated:23-Jun-17

60-Second Planner - Ten Twenty Six Investors: Tax Court Denies Charitable Deduction for Facade Easement
updated:21-Jun-17

60-Second Planner -- PLR 201723002: Tax Consequences of Trust Reformation
updated:15-Jun-17

Podcasts

Bob Keebler and Larry Brody: The Impact of Tax Reform on Life Insurance
updated:20-Jun-17

Keebler and Gordon on Income Tax Planning for Securities
updated:20-Jan-17

Tax Reform Under President Trump
updated:02-Jan-17

Planning for Portability After Rev. Proc. 2016-49
updated:07-Oct-16

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

BlogWatch

IRS Reopens PTIN Registration System -- Without Fees
21-Jun-17

Penalties for IRA Mistakes
19-Jun-17

NY Times: Reviews of Books on Grieving and Death
19-Jun-17

New Liquidity Disclosure Requirements for Nonprofits
19-Jun-17

Insurance Coverage for Vindicated Trustee: Fair Recovery or Double Dipping?
18-Jun-17

States Repeal Estate Taxes -- Will the Feds Follow?
18-Jun-17

Resources for Locating Unclaimed Property
18-Jun-17

Tax Court: Partnership Not Entitled to Charitable Contribution Deduction for Conservation Easement Donation
16-Jun-17

IRS Expands Online Account Tools
14-Jun-17

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

Time to Go?
Eloise Stiglitz - Trusts & Estates

Financial Elder Abuse/Exploitation: An Epidemic?
Barry A. Nelson and Cassandra S. Nelson - Trusts & Estates

Substantiating Charitable Deductions at The IRS
Conrad Teitell , Heather J. Rhoades and Cara Howe Santoro - Trusts and Estates

Location, Location, Location—and a Little T&E Navigation
Peter S. Myers - Trusts & Estates

Drafting and Updating Your Retainer Agreements
Sandra D. Glazier and Martin M. Shenkman - Trusts & Estates

Web Links

Engagement Letters: A Guide for Practitioners -- ACTEC
Third Edition (2017) of the American College of Trust and Estate Counsel's sample forms of engagement letters for trust and estate matters. PDF, 120 pp.

2017 Insights on Wealth and Worth -- U.S. Trust Survey
"A generational shiſt is now more apparent than ever. Today, differing beliefs and behaviors between younger and older generations can cause conflict, but that disagreement can also provide opportunities for innovation and redefining impact."

FATCA Online Registration User Guide -- IRS
The FATCA Online Registration System is a secure, web-based system that financial institutions and direct reporting non-financial foreign entities may use to register themselves online as required by the Foreign Account Tax Compliance Act.

ABA Formal Opinion 477 (May 4, 2017)
This opinion updates Formal Opinion 99-413, issued in 1999, to reflect changes in the digital landscape as well as 2012 changes to the ABA’s Model Rules of Professional Conduct, particularly the addition of the duty of technology competence in Model Rule 1.1 and changes to Rule 1.6 regarding client confidences. It provides guidance on the steps lawyers should take to safeguard the privacy of electronic communications containing client data.

Electronic Payment of IRS User Fees -- IRS.gov
Beginning June 15, taxpayers requesting letter rulings, closing agreements and certain other rulings from the Internal Revenue Service will need to make user fee payments electronically using the federal government’s Pay.gov system. IR-2017-102, June 1, 2017.

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