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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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George D. Karibjanian on Treasury Regulation §301.7701-18: The (Re) Defining of Marriage Terms in Response to Windsor and Obergefell Steve Leimberg's Estate Planning Newsletter Issue:2468    21-Oct-16

FLASH! Steve Leimberg: DOL Sues ESOP Fiduciaries for Failing to Protect Plan Assets Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:665    20-Oct-16

Martin M. Shenkman, Richard Greenberg & Glenn Henkel: The New Jersey Estate Tax Has Been Repealed, What's Next? Steve Leimberg's Estate Planning Newsletter Issue:2467    19-Oct-16

AFRs for November Announced Steve Leimberg's Estate Planning Newsletter Issue:2466    19-Oct-16

Mike Jones on Revenue Procedure 2016-49: IRS Will Recognize QTIP Elections Needed for Portability Steve Leimberg's Estate Planning Newsletter Issue:2465    17-Oct-16

Finance 10.15.2016 Bob LeClair's Finance and Markets Newsletter Issue:880    15-Oct-16

Actual Text

DOL News Release: Department of Labor Sues ESOP Fiduciaries for Failing to Protect Plan Assets

PLR 201642030 (22 June 2016) IRS Addresses Tax Implications of Modification of Irrevocable Trust

PLR 201642040 (21 July 2016) IRS Waives Rollover Requirement for IRA Distribution

PLR 201642007 (11 July 2016) IRS Grants Estate Extension of Time to Make Portability Election

Rev. Rul. 2016-26, 2016-45 IRB 1 (19 October 2016) IRS Applicable Federal Rates for November 2016

Notice 2016-63 2016-45 IRB 1 (19 October 2017) IRS Guidance Concerning Use of 2017 CSO Tables Under Section 7702

Instant Audio and Podcasts

60 Second Planner

Revised Form 8971 Instructions Allow Attachments

Trust Modification Will Not Cause Adverse Tax Consequences

IRS Grants Extension to File Form 706-QDT


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


Tax Court: Will Does Not Authorize Charitable Distributions

IRA vs. 401(k)s: Comparing Retirement Distribution Options

11th Circuit: Section 6166 Lien Taxes Priority over Executor Fees

The IDGT: Past, Present and Future

Tax Court: Failure to Check the Box Causes Denial of 529 Plan Election

Specht: Reliance on Attorney Is Not Reasonable Cause for Late Filing

Olympic Tax Break Proposal Enacted

Can CMS Bar Pre-Dispute Arbitration Provisions in Nursing Home Contracts?

New York Court: Decanting May Create Special Needs Trust

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

Estate Planning for Digital Assets: Assigning Tax Basis and Value to Digital Assets
Elizabeth R. Carter - SSRN

IRS Rules on Estate and Generation Skipping Transfer Tax Implications of Modifications to Exempt Trust
- Tax Management Memorandum

Recent Cases Explore Tax Planning Strategy of Sale to an IDIT
Michael D. Mulligan - Estate Planning

Steer Clear of Conflicts of Interest in Estate Planning
Arnold D. Kahn, Robert Barton, and Stacie T. Lau - Estate Planning

Divorce Planning From a Tax and Estate Planner Perspective
John J. Scroggin - Estate Planning

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

UBS/PwC Billionaires Report 2016
"The past 20 years’ exceptional wealth creation will soon be followed by the biggest-ever wealth transfer. We estimate that fewer than 500 people (460 of the billionaires in the markets we cover) will hand over USD 2.1trn, equivalent to India’s GDP, to their heirs in the next 20 years."

IRS Art Advisory Panel - 2015 Annual Report
Annual Report summarizes the actions taken by the Panel in private meetings relating to valuations in estate and gift tax cases and income tax charitable deduction cases.

Families Caring for an Aging America
With support from 15 sponsors, the National Academies of Sciences, Engineering, and Medicine convened an expert committee to examine what is known about the nation’s family caregivers of older adults and to recommend policies to address their needs and help to minimize the barriers they encounter in acting on behalf of an older adult. The resulting report, Families Caring for an Aging America, provides an overview of the prevalence and nature of family caregiving of older adults as well as its personal impact on caregivers’ health, economic security, and overall well-being. The report also examines the available evidence on the effectiveness of programs and interventions designed to support family caregivers. It concludes with recommendations for developing a national strategy to effectively engage and support them.

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.

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