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29-Sep-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

Ron Aucutt: Proposed 2704 Regulations Are Significant, But Not a Disaster Steve Leimberg's Estate Planning Newsletter Issue:2456    28-Sep-16

Mary Vandenack: IRS Issues Final Regulations with Respect to How the Minimum Present Value Rules Apply to Defined Benefit Plan Distributions Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:664    27-Sep-16

Keith Schiller: A Call to Congress for Action Steve Leimberg's Estate Planning Newsletter Issue:2455    26-Sep-16

Finance 9.24.2016 Bob LeClair's Finance and Markets Newsletter Issue:877    24-Sep-16

Marc Soss on Matter of Thomas Campaniello: New York Division of Tax Appeals Finds that Doctor Did Not Change Domicile from New York City to Florida Steve Leimberg's Income Tax Planning Newsletter Issue:100    22-Sep-16

Kevin E. Packman and Andrew H. Weinstein: Is the IRS Becoming a Gun Culture? Steve Leimberg's Income Tax Planning Newsletter Issue:99    20-Sep-16

Actual Text

Dora Marie Martinez et vir v. Commissioner, T.C. Memo. 2016-182, No. 8483-15 Default on Qualified Plan Loans Result in Taxable Income
updated:29-Sep-16

S. ____ Proposed Bill Addresses Taxation of Insurance Company Investment Income
updated:29-Sep-16

PLR 201639003 IRS Allows Extension to Allocate GSTT Exemption
updated:29-Sep-16

Rev. Proc. 2016-49, 2016-42 IRB 1 (27 September 2016) Revised IRS Procedures on When QTIP Election Will Be Voided
updated:28-Sep-16

H.R. 6019 Relief from Obamacare Mandate Act of 2016
updated:28-Sep-16

Estate of James Heller et al. v. Commissioner, 147 T.C. No. 11, No. 11390-12 Estate Entitled To A Deduction for Losses Stemming from Madoff Ponzi Scheme
updated:27-Sep-16

Instant Audio and Podcasts

60 Second Planner

Rev. Proc. 2016-49 Allows QTIP Elections and Portability
updated:28-Sep-16

Bankruptcy Court Applies 10-Year Statute of Limitations in Kipnis
updated:26-Sep-16

Third Circuit Rejects Claim of Former Spouse for Pension Benefits
updated:23-Sep-16

Podcasts

Keebler and Blattmachr on the Section 2704 Proposed Regs.
updated:17-Aug-16

Keebler and Aucutt on the Section 2704 Proposed Regulations
updated:09-Aug-16

Keebler and Oshins on Private Decanting
updated:05-Aug-16

Keebler and McClintock: The New Death Tax Problem
updated:30-Jul-16

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

BlogWatch

Will a Blind Trust Work for Donald Trump?
27-Sep-16

Tax Court: 419 Plan Not Qualified
20-Sep-16

Technology for Seniors
20-Sep-16

Federal Court Defers to Pending State Court Proceedings in Trust Dispute
19-Sep-16

Structuring an Education Trust
17-Sep-16

2017 Projected Inflation-Adjusted Tax Figures
16-Sep-16

Income Tax Effects of the Sec. 2704 Proposed Regs
15-Sep-16

U.S. District Court: Florida Slayer Statute Does Not Require Conviction
14-Sep-16

Lessons from Retirement Planning Survey
14-Sep-16

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

Securities Law Considerations When Planning for Private Equity and Hedge Fund Managers: Determining Accredited Investor and Qualified Purchaser Status of Irrevocable Trusts
Nathan R. Brown - Probate & Property

Art Auctions and Fair Market Value for Estate Tax Purposes
Diana Wierbicki and Amanda A. Rottermund - Probate & Property

Revisiting Pope and Creditors' Notices- For Certain States, Has Florida Clarified the Rules?
George D. Karibjanian and Jonathan A. Galler - Probate & Property

Operating Agreements Today: The Foundation to Avoid Controversy Tomorroweration
Stephen A. Linde, Michael Hirschfeld, and John Legare Williams# - Probate & Property

Congress Passes New Reporting Requirements and Basis Consistency Rules Under IRC Sections 6035 and 1014(f)
Nelson H. Hunt - Probate & Property

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

ACTEC Family Estate Planning Guide
The American College of Trust and Estate Counsel recently launched the first two in a series of YouTube videos briefs created to offer people insight into the fundamentals of wills and trusts essential to protecting the financial interests of families.

Sensenbrenner Bill Would Block Sec. 2704 Regulations
Full text of H.R. 6042, introduced by Congressman Jim Sensenbrenner on September 15, 2016.

Request for Legislation Modifying the Deadline for Estate Basis Reporting -- AICPA
AICPA letter to legislative leaders requests the passage of legislation providing for a later deadline for reporting under the basis consistency rules. August 31, 2016.

AARP Social Security Benefits Calculator
For many of us, Social Security is the most important part of our retirement picture, and deciding when to claim is a big decision. The amount of your benefit will depend on how much you've paid into the system and how early you claim it. This calculator will help you decide when to claim and how to maximize your benefits.

Ths Sharing Economy Tax Center -- IRS
This page on the IRS website alerts taxpayers to issues that may arise for those participating in ride sharing, home rental or other aspects of the sharing economy.

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