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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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Finance 8.29.2015 Bob LeClair's Finance and Markets Newsletter Issue:824    30-Aug-15

Steve Leimberg on unHeritage: 11 Pitfalls to Family Legacy - and How to Avoid Them Steve Leimberg's Estate Planning Newsletter Issue:2338    27-Aug-15

Richard Fox: Tax Court Issues Opinion on Valuing Remainder Interest in NIMCRUT for Purposes of 10% Remainder Interest Requirement, Net Income Limitation Must be Ignored Steve Leimberg's Charitable Planning Newsletter Issue:231    26-Aug-15

Chuck Rubin on Notice 2015-54: IRS to Provide New Exception to Partnership Formation Nonrecognition when there Are Foreign Partners Steve Leimberg's Business Entities Newsletter Issue:149    25-Aug-15

Paul Hood on Estate of Schaefer: Income-Only Feature Ignored when Valuing NIMCRUT Remainder Interest Steve Leimberg's Charitable Planning Newsletter Issue:230    24-Aug-15

Finance 8.22.2015 Bob LeClair's Finance and Markets Newsletter Issue:823    23-Aug-15

Actual Text

Notice 2015-58, 2015-37 IRB 1(28 August 2015) Application of the Cooperative and Small Employer Charity Pension Flexibility Act

PLR 201535026 (1 June 2015) IRS Denies Waiver of Rollover Requirement for IRA Distribution

PLR 201535025 (1 June 2015) IRS Waives Rollover Requirement for Qualified Plan Distribution

R43517 (28 August 2015) Congressional Research Service Reports on Recently Expired Charitable Tax Provisions ("Tax Extenders")

Congressional Budget Office Provides Macroeconomic Analysis of the President's 2016 Budget

In re Stuart Cochran Irrevocable Trust, 901 N.E.2d 1128 (Indiana Court of Appeals) Court Rules on Fiduciary Duty of ILIT Trustee

Instant Audio and Podcasts

60 Second Planner

Tax Planning in a Down Market

IRS Extends Due Date Under Basis Consistency Rules

Final Regulations on Basis of Term Interests in CRTs


Keebler and Blattmachr on Sophisticated GST Tax Planning

Keebler and Blattmachr on Expected Valuation Discount Regulations

Keebler and Blattmachr on Tax Law Change Through Executive Action

Asset Protection Planning with Self-Settled Trusts

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


Medicaid and Joint Accounts

Roth Conversions in a Volatile Market

New Play Looks at Inheritance Issues

Estate Planning for Military Families

"Perpetuity" and Charitable Gifts

Protecting an Estate from Identity Theft

Fifth Circuit: Donee Liability for Gift Tax on Marshall Gift Cannot Exceed Amount Received

Law Prof's "Last Lecture" Offers Advice to Current and Future Attorneys

Professor: Universities Should Not be Allowed to Hoard Endowments

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

Rolling With the Rollover
Robert F. Sharpe, Jr. - Trusts & Estates

Tips From the Pros: Directed Trusts—Who’s Responsible?
Charles A. Redd - Trusts & Estates

A New Paradigm: Truly Multigenerational Planning
Mark Gerson Gilfix and Michael Gilfix - Trusts & Estates

The Tax Implications of Arbitration
Stephen W. Murphy - Trusts & Estates

Marital Deduction and Credit Shelter Planning
David J. Correira - Trusts & Estates

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

IRA Required Minimum Distribution Worksheet -- IRS
Use this worksheet to figure this year’s required withdrawal for your traditional IRA UNLESS your spouse is the sole beneficiary of your IRA and he or she is more than 10 years younger than you.

Genworth 2015 Cost of Care Survey
This survey, conducted by CareScout, covers 440 regions across the U.S. and based on data collected from more than 47,000 provider survey outreaches.

IDD and Dementia -- Administration for Community Living
The National Plan to Address Alzheimer’s Disease (2014) calls for a coordinated effort to develop workforces in aging, public health, and intellectual and developmental disabilities that are dementia-capable and culturally-competent. In response to this directive, the U.S. Administration on Community Living presents the findings and resources in this white paper to community of providers who primarily serve older adults. It provides a broad overview of the services and support system for persons with intellectual and developmental disabilities (IDD) affected by dementia and their caregivers, examples of cross-network initiatives, and resources for improving dementia care across agencies and organizations that serve this population.

2015-2016 Priority Guidance Plan -- IRS
The 2015–2016 Priority Guidance Plan contains 277 projects that are priorities for allocation of IRS resources during the twelve-month period from July 2015 through June 2016. Released July 31 2015.

ACTEC Capital Letter No. 38 -- Anticipated Valuation Discount Regulations
This publication by Ron Aucutt explores the possible approaches that may be taken in the eagerly awaited valuation discount regulations.

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