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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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Chris Riser & Jay Adkisson on Notice 2016-66 Steve Leimberg's Asset Protection Planning Newsletter Issue:335    05-Dec-16

Finance 12.3.2016 Bob LeClair's Finance and Markets Newsletter Issue:886    05-Dec-16

FLASH: Dana Foley Reports on the Public Hearing for the Section 2704 Proposed Regulations Steve Leimberg's Estate Planning Newsletter Issue:2485    02-Dec-16

Marty Shenkman's Notes from the 42nd Annual Notre Dame Estate Planning Institute Steve Leimberg's Estate Planning Newsletter Issue:2484    01-Dec-16

Steve Leimberg: The National Association for Fixed Annuities v. Thomas E. Perez, Secretary of the United States Department of Labor Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:666    30-Nov-16

William Lipkind & Tammy Meyer on PLR 201642019: IRC § 673(c) - An ING Bar or an ING Hurdle? Steve Leimberg's Asset Protection Planning Newsletter Issue:334    29-Nov-16

Actual Text

PLR 201649020 (7 September 2016) IRS Allows Waiver of Rollover Requirement for Qualified Plan Distribution

REG-102952-16 (2 December 2016) Tax Return Preparer Due Diligence Penalty under Section 6695(g)

Notice 2016-75, 2016-51 IRB 1 (2 December 2016) 2016 Guidance with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers

T.D. 9797, 81 F.R. 86953-86955 IRS Final Regs. on Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent

IR-2016-154 (28 November 2016) IRS Guidance on Claiming Charitable Deductions

H.R. 34 21st Century Cures Act

Instant Audio and Podcasts

60 Second Planner

IRS Extends Time to Make S Corp Election

Tax Court Disallows Charitable Deduction in Hubbell

IRS Revokes 2014 ING Trust Ruling


Planning for Portability After Rev. Proc. 2016-49

Keebler and Blattmachr on the Section 2704 Proposed Regs.

Keebler and Aucutt on the Section 2704 Proposed Regulations

Keebler and Oshins on Private Decanting

Keebler and McClintock: The New Death Tax Problem

Bob Keebler on Asset Protection Planning for IRA Accounts

Keebler and Blattmachr on the Basis Consistency Rules

Market Volatility Opens Planning Opportunities


First Circuit Opinion in Cavallaro Addresses Burden of Proof Issues

How to Hide $400 Million

Business Owners and Advisors Urge Withdrawal or Modification of 2704 Regs at Hearing

Qualified Charitable Distribution Basics

IRS: Tax Pros Using E-Services Will Need to Verify Identity

Will Trump Tax Changes Hurt Charities?

The Presidential Election: Implications for the DOL Fiduciary Rule

Full House Expected at December 1 Hearing on 2704 Regs

Gift Tax Statute Not Extended by Failure to Report Prior Year Gifts

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

The Care and Feeding of Large IRAs
Warren L. Baker and Natalie B. Choate - Trusts & Estates

Depression-Era Trusts Come Home to Roost
Dennis R. Delaney and Charles R. Platt - Trusts & Estates

Don’t Be Shy About Using a Naked Power of Appointment
Alexander A. Bove Jr. - Trusts & Estates

CGAs: A Surrogate for Fixed Income During Retirement
Paul Caspersen - Trusts & Estates

Get a Hold of Your QSBS Holding Period
Edward A. Vergara - Trusts & Estates

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

Life Insurance Policy Locator Service - National Association of Insurance Commissioners
Website of the NAIC offers to assist consumers in locating life insurance policies and annuity contracts of a deceased family member or close relationship.

Florida Supreme Court Opinion In Re: Amendments to Rules Regulating the Florida Bar 4-1.1 and 6-10.3
Amendments to Rules Regulating the Florida Bar recognize an obligation to achieve competence in the use of technology. The new rules require that lawyers take technology-related CLE courses.

CareConnection -- AARP
CareConnection is a new site aimed at connecting caregivers with information, other caregivers and helpful services. We’re listening firsthand to understand the concerns and challenges facing caregivers today, and we’d like to include you in the design of this site and its offerings. Explore the information, tools and solutions available, and share what works— and what doesn’t—so that we can build the best experience for caregivers like you.

New York Times Giving Section 2016
The 2016 edition of the Times section on charitable giving includes articles on trends in philanthropy, and the tax rules governing charitable contributions, and legal and regulatory aspects of operating nonprofit organizations.

2016 U.S. Trust Study of High Net Worth Philanthropy
The 2016 U.S. Trust Study of High Net Worth Philanthropy examines the giving and volunteering trends, behaviors, attitudes, and priorities of wealthy American households, and was written and researched in partnership with the Indiana University Lilly Family School of Philanthropy.

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