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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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AFRs for May 2015 Announced Steve Leimberg's Estate Planning Newsletter Issue:2303    17-Apr-15

Jay Adkisson on Dahl v. Dahl Steve Leimberg's Asset Protection Planning Newsletter Issue:291    16-Apr-15

Lee Slavutin & Practical Guidance for ILIT Trustees and Their Advisors Steve Leimberg's Estate Planning Newsletter Issue:2302    15-Apr-15

Natalie Choate on the El Case: The 10 Percent Penalty on Pre-Age 59½ Distributions Is Not a Penalty! It's an Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:643    14-Apr-15

FLASH: Jonathan E. Gopman, Jeffrey M. Gad, Ryan J. Beadle, Michael A. Sneeringer, Joseph M. Landolfi, Jr., Evan R. Kaufman and Cynthia Carlson on Mikel v. Commissioner: Another Crummey Result for the IRS Steve Leimberg's Estate Planning Newsletter Issue:2301    14-Apr-15

Kristen E. Simmons: Trusts under Nevada Law Steve Leimberg's Asset Protection Planning Newsletter Issue:290    13-Apr-15

Actual Text

Dahl v. Dahl, ___ P.3d ____, 2015 UT 23, 2015 WL 404521 (30 January 2015) Utah Supreme Court Holds Utah Law Controlling In Case Involving Nevada Asset Protection Domestic Trust

Clarence William Speer et ux. v. Commissioner, 144 T.C. No. 14, No. 581-12 Leave Payments Aren't Excludable from Income

JCX-74-15 (16 April 2015) Joint Committee on Taxation Estimates Cost of H.R. 1105, THE "DEATH TAX REPEAL ACT OF 2015," As Passed by House of Representatives

S. ____ Health Coverage Tax Credit Extension Act of 2015

Paradee v. Paradee et al., No. CA No. 4988-VCL (Chancery Court October 5, 2010) Breach of Trust Causes Estate Planning Problems

French v. Wachovia Bank, N.A., CA-7, Nos. 11-2781 and 11-3437 (17 July 2013) Court Addresses Trustees' Conflict of Interest

Instant Audio and Podcasts

60 Second Planner

Tax Court Upholds Annual Exclusion in Mikel

Strong Public Policies Support South Dakota DAPT Law

Tax Court Denies Charitable Set-Aside Deduction in Belmont


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

Keebler, Blattmachr and Gans on Estate of Trombetta

Keebler, Oshins and Lipkind on the Newest NING Trust PLR


DOL Proposes New Fiduciary Rule for Retirement Advisors

IRS Claims Wyly Estate Owes Billions in Income Tax

House Passes Estate Tax Repeal

California Court: Drafting Attorney Owes Duty to Beneficiaries

Video Commemorates Denial of Deduction for Snickers Bar

Google Tool Eases Access to Legal Journals and Caselaw

Estate Tax Repeal Legislation Moves Forward

1023-EZ Exemption Process Under Fire

Nevada Supreme Court: Law Firm Not Liable for Client's Fraudulent Transfer

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

Tasty Freeze: Preferred Partnership Tax-Saving Recipe
Michael N. Gooen and Tracy A. Snow - Estate Planning

Administration Proposes Major Changes In Taxation of Estates, Gifts, and Trusts
Howard M. Zaritsky - Estate Planning

Help Clients Prepare Their Families for a Successful Future
Tom Rogerson - Estate Planning

Determining Domicile for Domestic or International Clients
Scott A. Bowman, Nathan R. Brown and Brandon A. S. Ross - Estate Planning

Unwrap Some “Gift Loan” Complexities of Section 7872
Michael S. Strauss - Estate Planning

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

2015 Qualified Plan Administration Calendar
This publication from Mass Mutual contains some key dates plan fiduciaries should be aware of related to plan filings, notices, distributions, testing and reporting requirements.

401K Calculator - Smart Asset
This calculator estimates how much money you will have at retirement, based on inputs and assumptions.

2015 Alzheimer’s Disease Facts and Figures -- Alzheimers Association
2015 Alzheimer’s Disease Facts and Figures is a statistical resource for U.S. data related to Alzheimer’s disease, the most common cause of dementia, as well as other dementias. A Special Report addresses issues surrounding the disclosure of an Alzheimer’s diagnosis to individuals with the disease.

Overview of the Federal Tax System -- Joint Committee on Taxation
This report, released by the Joint Committee on Taxation on March 30, 2015, analyzes the sources of revenue raised by federal taxes.

AICPA letter to Treasury Regarding Portability Filings - March 19, 2015
In this letter, the AICPA requests that the IRS and Treasury: 1) Expand Rev. Proc. 2014-18 to provide a permanent extension until 15 months after the date of death to file for portability; 2) Provide a short form 706-EZ to make the portability election; and 3) Allow the surviving spouse to file for portability, even if the surviving spouse is not the executor of the estate of the deceased spouse.

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