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28-Mar-17  

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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.

Recent LISI
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Recent Entries:
Newsletters   Actual Text   Journals   Web Links   Web Links   BlogWatch

Newsletters

Bruce Steiner on the Estate of Oscar Brecher: Reformation of Will to Eliminate State Estate Tax Steve Leimberg's Estate Planning Newsletter Issue:2530    27-Mar-17

Finance 3.25.2017 Bob LeClair's Finance and Markets Newsletter Issue:901    26-Mar-17

Ed Morrow on Summa Holdings Inc. v. Commissioner: 6th Circuit Properly Rejects IRS and Tax Court Substance Over Form Attack on IRAs Owning IC-DISCs, But the IRS Missed the Prohibited Transactions Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:672    23-Mar-17

Mary Vandenack on Wu vs. United States: 7th Circuit Holds Section 408(d)(4) Applies Only to Withdrawal of Contributions Made in a Taxable Year and Withdrawn No Later than the Due Date of the Taxpayer's Tax Return for that Taxable Year Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:671    21-Mar-17

Paul Hood on Sukenik: Attempted Reformation Shot Down, a Bridge Too Far? Steve Leimberg's Estate Planning Newsletter Issue:2529    20-Mar-17

Finance 3.18.2017 Bob LeClair's Finance and Markets Newsletter Issue:900    19-Mar-17

Actual Text

Matter of Brecher, 2017 NY Slip Op. 30022(U) (Surr. Ct. N.Y. Co. Jan. 11, 2017)Reformation of Will to Eliminate State Estate Tax
updated:28-Mar-17

PLR 201712004 (29 November 2016) Court Ordered Modification Won't Affect Trust's GSTT Exempt Status
updated:28-Mar-17

Rev. Proc. 2017-29, 2017-14 IRB 1 (24 March 2017) IRS Announces Automobile Depreciation Limits
updated:26-Mar-17

Gary Minda et al. v. United States, No. 15-3964 Statutory Damages for IRS's Unauthorized Release of Tax Information Is Limited to $1,000
updated:26-Mar-17

PLR 201712009 (28 November 2016) IRS Grants Extension to Make Portability Election
updated:26-Mar-17

PLR 201712003 (29 November 2017) Court-Order Modifications Won't Affect Trust's GSTT Status
updated:26-Mar-17

Instant Audio and Podcasts

60 Second Planner

60-Second Planner -- District Court Denies Rehearing in McClendon Employment Tax Case
updated:23-Mar-17

60-Second Planner -- PLR 201709016: Extension of Time to Make S Election After Death of Grantor Trust Owner
updated:21-Mar-17

IRS Rules on Tax Consequences of Divorce Settlement in PLR 201707007
updated:16-Mar-17

Podcasts

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

Bob Keebler on Asset Protection Planning for IRA Accounts
updated:14-May-16

BlogWatch

Maximizing the Benefits of a Roth IRA
25-Mar-17

The Trusteed IRA: Advantages and Drawbacks
22-Mar-17

Nursing Home Admission Agreements Under the New Regs
22-Mar-17

How Close Is Tax Reform?
22-Mar-17

Virginia Legislation Addresses Malpractice Privity Issue
21-Mar-17

Electronic Wills Legislation Proposed in Florida
20-Mar-17

Interpretation of Tax Statute Turns on Placement of Commas
20-Mar-17

Private Postmarks and the Mailbox Rule
17-Mar-17

Is IRS Form 1023-EZ Being Misused?
17-Mar-17

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

Captivating Idea: Make Use of Captive Insurance Companies
J. Scot Kirkpatrick and Christopher A. Steele - Estate Planning

Innovative Tool Mitigates Risk of Holding Single Stock
Thomas J. Boczar - Estate Planning

Role of Irrevocable Trusts If Estate Tax Repealed
Reed W. Easton - Estate Planning

Impact of Low Interest Rates on the Insurance Industry
Lawrence J. Rybka - Estate Planning

Estate Planning for Cohabiting Unmarried Couples
Frank S. Berall - Estate Planning

Web Links

Identity Theft Information for Tax Professionals -- IRS
IRS page offers tips on how to recognize and reduce the risk of identity theft.

Protecting Personal Information: Best Practices for Small Businesses
This informational publication from the House Small Business Committee offers tips on building a data security plan.

National Taxpayer Advocate 2016 Annual Report to Congress
"The National Taxpayer Advocate’s Annual Report to Congress creates a dialogue at the highest levels of government to address taxpayers’ problems, protect taxpayers’ rights, and ease taxpayers’ burden. Some of the problems discussed in this report were first identified when taxpayers came to TAS for help in resolving problems with the IRS."

ACTEC Response to OGE Request for Comments on Discretionary Trusts
Letter contains comments in response to the following question posed by the US Office of Government Ethics (OGE)in a Notice published in the Federal Register on January 3, 2017, 82 Fed. Reg. 122: Are there any circumstances under which an eligible income beneficiary of a discretionary trust might, in the absence of a vested remainder interest, be able to compel the trust to make a distribution or payment?

More Than Half of American Adults Don't Have a Will -- Caring.com
According to a new Caring.com survey, only 42 percent of U.S. adults currently have estate planning documents such as a will or living trust.

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