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28-May-16  

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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   Law Threads   Journals   Web Links   Web Links   BlogWatch

Newsletters

Finance 5.28.2016 Bob LeClair's Finance and Markets Newsletter Issue:860    28-May-16

Jim Magner on PLR 201617004: Proposed Life Insurance Company Merger Won't Affect Important Policy Dates Steve Leimberg's Income Tax Planning Newsletter Issue:94    26-May-16

Ed Morrow on Corrigan v. Testa: Avoiding State Income Tax on Source Income Steve Leimberg's Income Tax Planning Newsletter Issue:93    25-May-16

Ron Aucutt on Woebling: Parties Settle Closely Watched Tax Court Cases Involving Defined Value Clause Steve Leimberg's Estate Planning Newsletter Issue:2419    24-May-16

J. Alan Jensen and R. Brent Berselli on Estate of Morrissette: Unfinished Business Steve Leimberg's Estate Planning Newsletter Issue:2418    23-May-16

Finance 5.21.2016 Bob LeClair's Finance and Markets Newsletter Issue:859    22-May-16

Actual Text

H.R. 5184 Proposed Bill Expands Investment Rules for Non-Resident Aliens
updated:27-May-16

H.R. 5185 Bill Calls for Disclosure of Terror-Related Activities by Charities
updated:27-May-16

H.R. 5186 Help All Americans Save for College Act of 2016
updated:27-May-16

H.J. Res. 93 Proposed Resolution Calls for Balanced Federal Budget
updated:27-May-16

Corrigan v. Testa, Slip Opinion No. 2016-Ohio-2805, Supreme Court of Ohio (4 May 2016)Ohio Supreme Court Addresses Avoiding State Income Tax on Source Income
updated:26-May-16

S. _____ Presidential Tax Transparency Act
updated:26-May-16

Instant Audio and Podcasts

60 Second Planner

Survivor May Not Carry Over Deceased Spouse's AMT Credit
updated:04-May-16

Federal Tax Lien Attaches to Discretionary Support Trust
updated:29-Apr-16

Keebler on CCA 201614036
updated:21-Apr-16

Podcasts

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

Keebler and Blattmachr on the Basis Consistency Rules
updated:02-Apr-16

Market Volatility Opens Planning Opportunities
updated:01-Mar-16

The Administration's 2017 Budget Proposals
updated:23-Feb-16

Keebler and Lackner on Form 8971
updated:02-Feb-16

Keebler, Angkatavanich and Dougherty on Estate of Purdue v. Commissioner
updated:11-Jan-16

Keebler and Angkatavanich on Section 2701 Basics
updated:29-Oct-15

Keebler and Blattmachr on Sophisticated GST Tax Planning
updated:06-Aug-15

BlogWatch

Taxpayer Bound by Chosen Form of Business Entity
27-May-16

Free Service Offers Shared Access to Secure Documents
25-May-16

Income Tax and the Sharing Economy
24-May-16

Limits on the Backdoor Roth IRA Strategy
24-May-16

Is Another Fiduciary Rule on the Way?
23-May-16

Shifting Fees in Guardianship Proceedings
23-May-16

Defining the Role of the Trust Protector
18-May-16

Annuity Contracts and Joint Ownership
18-May-16

Part-Time Art
17-May-16

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

Slaying Contingent Beneficiaries
Kevin Bennardo - University of Miami Business Law Review

Legislative Approaches to Trust Arbitration in the United States
Lee-ford Tritt - Arbitration of Internal Trust Disputes: Issues in National and International Law

The Domestic Asset Protection Trust and its Federalism Implications
Alexander B. Shiffman - Cardozo Public Policy and Ethics Journal

Digital Assets and Intestacy
Laura McCarthy - Boston University Journal of Science and Technology Law

The Fast Act Could Really Slow You Down
Gregory J. Dean - Tax Management Estates, Gifts and Trusts Journal

Law Threads
(Online Discussions)

Special Report: Summaries from the 2016 Heckerling Institute -- 1/15/2016

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

Web Links

Map: State Estate and Inheritance Taxes
Tennessee repealed its estate tax (confusingly called an inheritance tax by the state) this year, the culmination of a multi-year phase-out, and Indiana completed the repeal of its inheritance tax in 2013. Maryland and New York are in the process of phasing in new, higher estate tax exemptions, eventually matching the federal exemption level ($5.9 million) by 2019. Minnesota is in the process of doubling its exemption from $1 million to $2 million over five years. The District of Columbia is slated to phase in higher exemptions to the estate tax as new revenues become available.

PRACTICAL Tool - American Bar Association
The PRACTICAL Tool aims to help lawyers identify and implement decision-making options for persons with disabilities that are less restrictive than guardianship. It is a joint product of four American Bar Association entities – the Commission on Law and Aging, Commission on Disability Rights, Section on Civil Rights and Social Justice, and Section on Real Property, Trust and Estate Law, with assistance from the National Resource Center for Supported Decision-Making. “PRACTICAL” is an acronym for nine steps for lawyers to identify these options. The lawyer can use the PRACTICAL checklist of steps during the client interview and immediately after to assist in case analysis. The steps blend in naturally with the case interview process. Lawyers serving in different roles may use the steps differently.

Traditional and Roth Individual Retirement Accounts (IRAs): A Primer -- CRS
This Congressional Research Service report explains the eligibility requirements, contribution limits, tax deductibility of contributions, rules for withdrawing funds from the accounts, and provides data on the account holdings.

Report on Elder Financial Abuse -- 2015
The True Link Report on Elder Financial Abuse 2015, reveals that seniors lose $36.48 billion each year to elder financial abuse — more than twelve times what was previously reported.

The Giving Gap -- Fidelity Charitable
This survey report looks at the awareness and use of charitable giving methods and vehicles among a uent and high-net-worth donors, and how wealth, stage of life, age, and advisor rela onships impact how they give.

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