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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

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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   Journals   Web Links   Web Links   BlogWatch


Alan Gassman, Brandon Ketron, Christopher Denicolo & Ken Crotty: Planning with an $11,200,000 Per Person Estate Tax Exemption Steve Leimberg's Estate Planning Newsletter Issue:2608    13-Dec-17

Michael Geeraerts & Jim Magner: The Senate's Pass-Through Deduction Provision Steve Leimberg's Income Tax Planning Newsletter Issue:121    12-Dec-17

Deborah Jacobs: 10 Ways the Tax Overhaul Could Hurt You Steve Leimberg's Income Tax Planning Newsletter Issue:120    11-Dec-17

Finance 12.9.2017 Bob LeClair's Finance and Markets Newsletter Issue:937    10-Dec-17

Ann Bjerke & Doug Woodham: Negotiating Charitable Gifts Steve Leimberg's Charitable Planning Newsletter Issue:272    07-Dec-17

Jonathan E. Gopman & Paul J. D'Alessandro. Jr. - Leaving America, It's Not As Unpatriotic As You Think! Steve Leimberg's International Tax Planning Newsletter Issue:21    06-Dec-17

Actual Text

Notice 2018-2, 2018-2 IRB 1 (14 December 2014) IRS Issues Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2019

Notice 2018-3, 2018-2 IRB 1 (14 December 2017) IRS Issues Standard Mileage Rates for 2017

Rev. Proc. 2018-8, 2018-2 IRB 1 (13 December 2017) IRS Safe Harbors for Casualty & Theft Losses

Rev. Proc. 2018-9, 2018-2 IRB 1 IRS Introduces Safe Harbor to Calculate Hurricane Damage Loss

Notice 2017-76, 2017-52 IRB 1 (12 December 2017) IRS Updates Weighted Average Interest Rates, Yield Curves, and Segment Rates

H.R. 4616 Would Place Moratorium on Employer Mandate

Instant Audio and Podcasts

60 Second Planner

Tax Bill Does Not Include FIFO Securities Provision

Conferees Release Text of Tax Bill

The Estate Tax Under the Evolving Tax Bill


Keebler and Gordon on Planning for Stock Basis under the Proposed FIFO Rule

Bob Keebler Compares the House and Senate Tax Bills

Larry Brody on the Senate Tax Bill and Life Insurance Contract Basis

Bob Keebler on the House Tax Bill

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


GOP Wins Rubio's Vote on Tax Bill with Last-minute Changes

A Christmastime Tax Cut for Some, a Lump of Coal for Others

How Will Tax Legislation Affect the Deficit?

Why 2017 Is The Year To Give To Charity

Tax Hacks Under the Senate Bill

Donor-Advised Funds and Year-End Giving in the Face of Tax Legislation

South Dakota Supreme Court: Trust Contest Was Time-Barred Under UTC Limitations Provision

Ohio Court: Gift to Spouse Was Effective, Despite Conditional Intent

IRS Notice Issues Interim Guidance on Donor Advised Funds

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

Which Trust Situs is Best in 2018?
Daniel G. Worthington and Mark Merric - Trusts & Estates

The State of the States: 2017
Sharon L. Klein - Trusts & Estates

The Winter of Our Discontent?
Add L. Riebe - Trusts & Estates

Estate Planning Beyond the Grave…And Back
Mark E. House - Trusts & Estates

Regularizing the Trust Protector
Paul. B. Miller - Iowa Law Review

Web Links

Final Text of H.R. 1 - Tax Cuts and Jobs Act
Text of the bill that will be voted on the week of December 18th. Includes Joint Explanatory Statement of Committee on Conference ("Conference Report") beginning on page 510 of the PDF file.

Estate Tax Returns and Liability Under Current Law and the House and Senate Tax Bills -- Tax Policy
This table shows the number of estate tax returns and the amount of estate tax liability under both current law and the House and Senate versions of the Tax Cuts and Jobs Act between 2018 and 2027.

Senate Tax Bill Substitute
Tax bill substitute considered by the United States Senate late on December 1, 2017. It is not clear whether this is the version approved by the Senate in the early hours of December 2.

Recent Cases of Interest to Fiduciaries -- McGuire Woods
Summaries of cases from around the country decided in 2016 and 2017.

Retirement Prospects for the Millennials: What is the Early Prognosis? -- BC Center for Retirement R
This paper assesses retirement prospects for future generations, with a special focus on the late Generation-X and Millennial generations. Because retirement outcomes depend on how much people earned and saved when they were younger, the analysis compares trends in employment, earnings, pension coverage, and wealth during working ages across cohorts, using data from the Current Population Survey and the Survey of Consumer Finances. The analysis also projects age-70 incomes for future generations using DYNASIM4, the Urban Institute’s dynamic microsimulation model.

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