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20-Oct-17  

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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
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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

Steve Leimberg on Iowa Attorney Disciplinary Board v. Powell: Violation of Ethics Rules Results in Suspension of License Steve Leimberg's Estate Planning Newsletter Issue:2593    19-Oct-17

7520 and Other Key Rates - November 2017 Steve Leimberg's Estate Planning Newsletter Issue:2592    18-Oct-17

Mike Jones on Hurford Investments No. 2 Ltd. et al. v. Commissioner Steve Leimberg's Estate Planning Newsletter Issue:2591    17-Oct-17

Jeff Scroggin: The Looming Possibility of Tax Reform Steve Leimberg's Estate Planning Newsletter Issue:2590    16-Oct-17

Finance 10.14.2017 Bob LeClair's Finance and Markets Newsletter Issue:930    15-Oct-17

Martin Shenkman, Bernard Krooks & Jonathan Blattmachr: Crowdsource Funding to Help Victims of the Las Vegas Massacre Steve Leimberg's Charitable Planning Newsletter Issue:270    13-Oct-17

Actual Text

S. 1958 IRS Data Verification Modernization Act of 2017
updated:20-Oct-17

H.R. 4045 Removing Onerous Obstacles in the Tax code (ROOT) for Mainstreet Businesses Act
updated:20-Oct-17

PLR 201741012 (11 July 2017) Corporate Distributions Are Taxable When Constructively Received
updated:20-Oct-17

S. 1974 Tax Expenditures Accountability Act
updated:19-Oct-17

IRS Announces It Won't Accept 2018 Tax Returns That Don't Meet ACA Requirements
updated:19-Oct-17

Tucker v. Commissioner, T.C. Memo 2017-183 (9/18/2017) Tax Court Disallows Deduction Under Economic Substance Doctrine
updated:18-Oct-17

Instant Audio and Podcasts

60 Second Planner

Tucker -- Tax Court Disallows Deduction Under Economic Substance Doctrine
updated:18-Oct-17

IRD Under the Trump Tax Plan
updated:12-Oct-17

IRS Waives Rollover Deadline in Theft Case
updated:10-Oct-17

Podcasts

Keebler and Adkisson on Avrahami v. Commissioner
updated:07-Oct-17

Bob Keebler and Gerard Schreiber -- Hurricane Harvey and Casualty Losses
updated:07-Oct-17

Bob Keebler -- The Trump Tax Plan
updated:07-Oct-17

Bob Keebler on Roth Conversions by Asset Class
updated:04-Aug-17

Bob Keebler on the Proposed 5-Year IRA Rule
updated:04-Aug-17

Best Estate Planning Ideas in 2017
updated:10-Jul-17

Keebler on Portability and Rev. Proc. 2017-34
updated:10-Jul-17

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

BlogWatch

Massachusetts Court: SCA Does Not Bar Estate Access to Decedent's Email
18-Oct-17

Pros and Cons of Rothification
16-Oct-17

NJ Court Recognizes Cause of Action for Wrongful Prolongation of Life
15-Oct-17

Australia Court: Text Message Qualifies as Will
14-Oct-17

Signature No Longer Required When Making IRC §754 Election
13-Oct-17

Social Security Benefits Rising 2% In 2018, But Most Retirees Won't See Extra Cash
13-Oct-17

Pennsylvania Court Grapples with Guardian Compensation Issue
13-Oct-17

Daughters' Hidden Video Camera In Mother's Nursing Home Documents Caregiver Abuse; 10th Circuit Affirms $1.2 Million Damage Award
12-Oct-17

October Deadlines Loom for Retirement Plan Participants and their Heirs
11-Oct-17

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

Reporting foreign trust and estate distributions to U.S. beneficiaries: Part 1
Lawrence H. McNamara Jr. - The Tax Adviser

It's Not My Fault!: Inequality Among Posthumously Conceived Children and Why Limiting the Degree of Benefits To Babies Is a "No-no!",
Adam S. Hofri-Winogradow - Mississippi College Law Review

In Defense of Friedman: A Reply to Professor Guzman
Jeffrey A. Cooper - ACTEC Law Journal

Dependent Disclaimers
Katheleen R. Guzman - ACTEC Law Journal

A Nominal Credit: Why Donor Recognition Should Not Limit the Deductibility of Section 170 Charitable Contributions
Benjamin J. Imdieke - ACTEC Law Journal

Web Links

Disasters and Financial Planning: A Guide for Preparedness and Recovery
This guide, a public service of the AICPA, the American Red Cross and the National Endowment for Financial EducationŽ (NEFEŽ). includes chapters on:  Developing a general family disaster plan,  Protecting your property,  Protecting your health and life  Protecting your loved ones,  Protecting your income,  Protecting your records, and  Recovering from a disaster,

New Medicare Cards -- Center for Medicare and Medicaid Services
This page on CMS.gov offers information about the issuance of new Medicare cards, on which a new Medicare Beneficiary Identifier (MBI) will replace the Social Security Number based claim number on current cards.

ACTEC Capital Letter No. 43: Where Estate and Gift Tax Legislation and Regulations Stand Now
In this Letter, Ron Aucutt takes inventory of the prospects for changes in the tax law affecting estate planning.

Estate Tax Statistics, Filing Year Tables -- IRS
Data from estate tax returns filed in 2016 have been added to this page from the IRS website. All tables are Excel spreadsheets. Three separate tables are available for each filing year: 1) Selected [Asset], Deduction, and Tax Computation Items, by Tax Status and Size of Gross Estate 2) Selected Tax Computation Items, by State of Residence 3) Charitable Bequests, By State of Residence

Why Many Nursing Facilities Are Not Ready For Emergency Situations -- Justice in Aging
This Issue Brief includes seven recommendations to address gaps in the current law.

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