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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
April K. Caudill
Natalie Choate
Virginia F. Coleman
Andrew J. DeMaio
Joan B. Di Cola
Dan Evans
Richard L. Fox
Mitchell M. Gans
Alan S. Gassman
Wendy S. Goffe
Jonathan E. Gopman
Steven B. Gorin
Ellen Harrison
Jason E. Havens
Johnine Hays
L Paul Hood
Laura Howell-Smith
Michael J. Jones
James M. Kane
Larry Katzenstein
Robert S. Keebler
Donald H. Kelley
Bernard S. Kent
Michael E. Kitces
Bob LeClair
Paul S. Lee
Steve Leimberg
Jim Magner
Carlyn McCaffrey
A. Stephen McDaniel
John McFadden
Kevin J. McGrath
Mark Merric
Charles Ian Nash
Michel Nelson
Richard W. Nenno
Duncan E. Osborne
Steven J. Oshins
David Pratt
Charles L. Ratner
Gideon Rothschild
Charles (Chuck) Rubin
Keith Schiller
John J. ("Jeff") Scroggin
Martin M. Shenkman
Ed Slott
Marc Soss
Bruce D. Steiner
Conrad Teitell
Howard M. Zaritsky

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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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Conrad Teitell & 2017 Tax Reform Steve Leimberg's Income Tax Planning Newsletter Issue:106    17-Jan-17

Finance 1.14.2017 Bob LeClair's Finance and Markets Newsletter Issue:891    15-Jan-17

Bruce Steiner on Ozimkoski: Rollover Not Always Best for Younger Spouses Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:667    13-Jan-17

Marty Shenkman's Meeting Notes from Heckerling 2017, Day 5 Steve Leimberg's Estate Planning Newsletter Issue:2505    13-Jan-17

Marty Shenkman's Meeting Notes from Heckerling 2017, Day 4 Steve Leimberg's Estate Planning Newsletter Issue:2504    13-Jan-17

Jonathan Blattmachr & Kevin Matz: The Impact of Limiting the Annual Deduction for Charitable Contributions Proposed by President-Elect Trump Steve Leimberg's Charitable Planning Newsletter Issue:257    12-Jan-17

Actual Text

PLR 201702005 (23 September 2016) IRS Addresses Estate, Gift & GST Tax Implications of Trust Division

Notice 2017-13, 2017-6 IRB 1 (13 January 2017) Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates

IR-2017-5 (13 January 2017)Free File Opens Today, Offers Brand-Name Free Federal and Free State Tax Software

H.R. 176 New Illegal Deduction Elimination Act

Notice 2017-15, 2017-6 IRB 1 (17 January 2017) IRS Guidance on Exclusion Amount for Same Sex Couples

REG-131643-15 (18 January 2017) IRS Issue Prop. Regs. on Definitions of Qualified Matching Contributions and Qualified Nonelective Contributions

Instant Audio and Podcasts

60 Second Planner

Claiming an Elective Share for an Incapacitated Adult

Elaine v. Comm'r -- Taxpayer Liable for Tax on Early Distributions from IRA

9100 Relief for Late Portability Election


Tax Reform Under President Trump

Planning for Portability After Rev. Proc. 2016-49

Keebler and Blattmachr on the Section 2704 Proposed Regs.

Keebler and Aucutt on the Section 2704 Proposed Regulations

Keebler and Oshins on Private Decanting

Keebler and McClintock: The New Death Tax Problem

Bob Keebler on Asset Protection Planning for IRA Accounts

Keebler and Blattmachr on the Basis Consistency Rules


Tax Court: Tax Shelter Options Spread Transaction Fails

Tax Law Changes Take Effect in 2017

Is Your Client's Partnership an "Investment Partnership"?

More IRS Guidance on Tax Transcripts in Lieu of Estate Tax Closing Letters

Proposal Would Limit Tax Benefits of College Gifts

Connecticut Court: State Can Tax Options Income of Nonresidents

A Survey of Online Retirement Calculators

Binding Arbitration in Nursing Home Admission Contracts: Update

Tax pros are target of new e-services phishing scam

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

Trust Protectors: Why They Have Become 'The Next Big Thing'
Lawrence A. Frolik - Real Property, Probate and Trust Law Journal

IRS Confirms the Safety of QTIP and Portability Elections
Vanessa L. Kanaga and Letha Sgritta McDowell - Estate Planning

Cautionary Guidance for Operating a Private Foundation
John Dedon and Benjamin Kinder - Estate Planning

Estate Planning When Federal Estate Tax Is Not a Concern
Jordon Rosen - Estate Planning

Can an Incompetent Individual Make a Fraudulent Transfer?
Alexander A. Bove, Jr. - Estate Planning

Web Links

Heckerling Reports 2017 - ABA
Highlights of the proceedings of the 51st Annual Heckerling Institute on Estate Planning, written by volunteer reporters onsite, and edited by Denver attorney Joseph G. Hodges. From the website of the American Bar Association.

Powered by the National Cyber Security Alliance, this site offers a wealth of resources on data privacy and cyber security. For example: PRIVACY TIPS to help your family, friends and community understand how to own their online presence and manage their privacy online. CHECK PRIVACY SETTINGS Want to view or change your privacy/security settings, but don't know where to find them? Use these direct links to update your privacy settings on popular devices and online services. PRIVACY LIBRARY Want to learn more about privacy? This collection of resources can help you get started.

State Estate and Inheritance Taxes -- ITEP Policy Brief
This Policy Brief from the Institute on Taxation and Economic Policy discusses recent trends and policy decisions that have impacted state death taxes and explores how states can adopt or strengthen systems imposing these taxes.

The Wealth-X and Arton Capital Philanthropy Report 2016
Major giving among ultra-high net worth (UHNW) individuals rose to an all-time high in 2015, growing 3% since 2014. On average, UHNW individuals those with a net worth of US$30 million or more will donate US$29.6 million over the course of their lifetimes, with total global UHNW public lifetime giving estimated at US$550 billion to-date.

GAO Report on Elder Abuse by Guardians - November 2016
Prepared for the Senate Special Committee on Aging. According to the GAO Report, guardianship abuse is widespread, but it remains difficult to determine the extent of elder abuse by guardians nationally due to limited data. GAO noted that some progress is being made to collect data on guardianships and improve the guardianship process.

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