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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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Tom Commito on PLR 201423009: IRS Approves Transfer of Second to Die Policy to Trust Where Only One Insured Is the Trust's Grantor Steve Leimberg's Income Tax Planning Newsletter Issue:72    10-Jul-14

David Neufeld & IRS Amnesty for Certain US Taxpayers with Offshore Income and Assets Steve Leimberg's Income Tax Planning Newsletter Issue:71    08-Jul-14

Mary E. Vandenack: Reconsidering the Design of Trusts Used As IRA and Qualified Account Beneficiaries Post-Clark Steve Leimberg's Asset Protection Planning Newsletter Issue:252    07-Jul-14

Finance 7.5.2014 - Financial Conversation Bob LeClair's Finance and Markets Newsletter Issue:764    05-Jul-14

Four Important New Books for Planners Steve Leimberg's Estate Planning Newsletter Issue:2233    01-Jul-14

Richard Pope & Jim Magner on Freedman v. Redstone: Third Circuit Finds $36 Million of Incentive Compensation Paid to Three Viacom Executives to be in Compliance with the Requirements of Section 162(m) Steve Leimberg's Income Tax Planning Newsletter Issue:70    30-Jun-14

Actual Text

PLR 201423009 (27 February 2014) Purchase of Life Insurance Policies from Grantor Trust Won't Affect Tax-Free Status of Proceeds

Arthur L. English Jr. et ux. v. Commissioner, T.C. Summ. Op. 2014-66, No. 26407-12S Taxpayers Subject to Tax on Social Security Benefits

ABA Comments on Proposed Treasury Regulations under Section 162(m)(6)

Patricia Diane Ross v. Commissioner, T.C. Summ. Op. 2014-68, No. 8728-13S Taxpayer Failed to Substantiate Home Office Business Deduction

PLR 201427023 (8 April 2014) Proposed Plan Amendment Won't Violate Minimum Required Distribution Rules

Notice 2014-43, 2014-31 IRB 1 (9 July 2014) Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates

Instant Audio and Podcasts

60 Second Planner

IRS Withdraws Proposed Reg. on IRA Rollovers

PLR 201418001 -- Settlement of Trust Litigation Does Not Trigger GST Tax

USSC Holds Inherited IRAs Not Entitled to Bankruptcy Exemption in Clark v. Rameker


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

Bob Keebler on Advanced Bracket Management -- Part 2

Bob Keebler on Advanced Bracket Management -- Part 1

Keebler on Basic Tax Bracket Management - Part 2

Keebler on Basic Tax Bracket Management - Part 1

Keebler and Shenkman on the New Estate Planning Environment


Planning for IRA Distributions to a Younger Spouse

Are Deposits at Risk When a CCRC Goes Bankrupt?

Limitations and Pitfalls of the FLP

New QLAC Regs Will Have Minimal Impact - For Now

Trusts Help Kennedy Wealth Survive the Generations

The Economics of the Hospice Care Industry

Pennsylvania Adopts Uniform Power of Attorney Act with Modifications

Longevity Annuity Rules Set Foundation for Annuitization of 401K Plans

Corcoran Gallery of Art Files Cy Pres Petition

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

New Missouri Law Provides Unique Estate Planning Opportunity for Married Couples
James G. Blase - Tax Management Estates Gifts and Trusts Journal

New York Enacts Significant Changes to its Estate, Gift, GST and Trust Income Tax Laws
Carmela T. Montesano - Tax Management Estates Gifts and Trusts Journal

Planning for the Net Investment Income Tax: Tax Court's Decision in Aragona Provides Some Answers, But Many Questions Remain
Michael S. Jackson and Jared S. Szychter - Tax Management Estates Gifts and Trusts Journal

Tea for Two, and Two for TBE?1 Why Many Same-Gender Couples Living in Nonrecognition States Should Title Their Assets as Tenants by the Entireties
Alan S. Gassman - Tax Management Estates Gifts and Trusts Journal

When is a Trust Protector a Fiduciary?
Richard C. Ausness - Quinnipiac Probate Law Journal

Law Threads
(Online Discussions)

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

Language for Granting Control of Digital Assets -- 08/18/2013

Web Links

Financial Characteristics of Approved Applicants and Methods Used to Reduce Assets to Qualify for Nu
Report by the U.S, Government Accountability Office (GAO) on June 23, 2014 examines methods used by Medicaid applicants to enhance or accelerate eligibility. Publicly released June 23, 2014. PDF, 52 pp.

The Federal Estate, Gift, and Generation-Skipping Transfer Taxes -- CRS
This Congressional Research Service report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes as they apply to transfers in 2014.

Description of the Chairman's Mark of the “Preserving America's Transit and Highways Act of 2014"
Chairman's Mark of transit bill would eliminate stretch payouts of IRAs and qualified plans, with limited exceptions. June 24, 2014

2014 US Trust Insights on Wealth and Worth
Based on a nation-wide survey of 680 U.S. high-net-worth and ultra-high-net-worth individuals with $3 million or more in investable assets, the annual study finds that changing family structures, multi-generational and extended family circumstances, evolving gender roles, and generational views on investing and use of wealth are challenging traditional approaches to wealth planning.

IRS FBAR Reference Guide
This Guide is provided to educate and assist U.S. persons who have the obligation to file the FBAR; and for the tax professionals who prepare and electronically file FBAR reports on behalf of their clients. This Guide also supports IRS examiners in their efforts to consistently and fairly administer the FBAR examination and penalty programs.