Untitled Document There is problem with your access privelages.
Please make sure cookies are enabled on your system.
Then log in again.
Leimberg Information Services

Subscriber's  Login

Remember my password:
Click if you forgot your password
Sign up now


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
April K. Caudill
Natalie Choate
Virginia F. Coleman
Andrew J. DeMaio
Joan B. Di Cola
Dan Evans
Richard L. Fox
Mitchell M. Gans
Alan S. Gassman
Wendy S. Goffe
Jonathan E. Gopman
Steven B. Gorin
Ellen Harrison
Jason E. Havens
Johnine Hays
L Paul Hood
Laura Howell-Smith
Michael J. Jones
James M. Kane
Larry Katzenstein
Robert S. Keebler
Donald H. Kelley
Bernard S. Kent
Michael E. Kitces
Bob LeClair
Paul S. Lee
Steve Leimberg
Jim Magner
Carlyn McCaffrey
A. Stephen McDaniel
John McFadden
Kevin J. McGrath
Mark Merric
Charles Ian Nash
Michel Nelson
Richard W. Nenno
Duncan E. Osborne
Steven J. Oshins
David Pratt
Charles L. Ratner
Gideon Rothschild
Charles (Chuck) Rubin
Keith Schiller
John J. ("Jeff") Scroggin
Martin M. Shenkman
Ed Slott
Marc Soss
Bruce D. Steiner
Conrad Teitell
Howard M. Zaritsky

Follow us on Twitter

Click here for an audiotour of LISIWelcome!

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.

Recent LISI
Click here for LISI Webinars
Click here for an Audio Tour of Our LISI Site

Click here for our LISI Master Calendar
Click Here for Steve Leimberg and Bob LeClair’s NumberCruncher and Quickview Software, Books, and Other Resources
Recent Entries:
Newsletters   Actual Text   Journals   Web Links   Web Links   BlogWatch


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

H.R. 4045 Removing Onerous Obstacles in the Tax code (ROOT) for Mainstreet Businesses Act

PLR 201741012 (11 July 2017) Corporate Distributions Are Taxable When Constructively Received

S. 1974 Tax Expenditures Accountability Act

IRS Announces It Won't Accept 2018 Tax Returns That Don't Meet ACA Requirements

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

Instant Audio and Podcasts

60 Second Planner

Tucker -- Tax Court Disallows Deduction Under Economic Substance Doctrine

IRD Under the Trump Tax Plan

IRS Waives Rollover Deadline in Theft Case


Keebler and Adkisson on Avrahami v. Commissioner

Bob Keebler and Gerard Schreiber -- Hurricane Harvey and Casualty Losses

Bob Keebler -- The Trump Tax Plan

Bob Keebler on Roth Conversions by Asset Class

Bob Keebler on the Proposed 5-Year IRA Rule

Best Estate Planning Ideas in 2017

Keebler on Portability and Rev. Proc. 2017-34

Bob Keebler and Larry Brody: The Impact of Tax Reform on Life Insurance


Massachusetts Court: SCA Does Not Bar Estate Access to Decedent's Email

Pros and Cons of Rothification

NJ Court Recognizes Cause of Action for Wrongful Prolongation of Life

Australia Court: Text Message Qualifies as Will

Signature No Longer Required When Making IRC §754 Election

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

Pennsylvania Court Grapples with Guardian Compensation Issue

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

October Deadlines Loom for Retirement Plan Participants and their Heirs

(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.

Copyright Š 2017 Leimberg Information Services Inc.