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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

Finance 4.25.2015 Bob LeClair's Finance and Markets Newsletter Issue:806    26-Apr-15

Fred Franke and David Sessions: Self-Settled Asset Protection Trusts for Married Couples in Maryland Steve Leimberg's Asset Protection Planning Newsletter Issue:292    23-Apr-15

Richard Fox: Recent Cases Denying Charitable Income Tax Deduction Provide Reminder of Need to Strictly Adhere to Statutory Requirements for Deductibility of Façade Easements Steve Leimberg's Charitable Planning Newsletter Issue:225    21-Apr-15

Chuck Rubin on IRS Program Technical Advice 2014-018: Can a Form 1040 Income Tax Return Omission Lead to an Extended Statute of Limitations for an Estate Tax Return Form (706) or Estate Income Tax Return (Form 1041)? Steve Leimberg's Estate Planning Newsletter Issue:2304    20-Apr-15

Finance 4.18.2015 Bob LeClair's Finance and Markets Newsletter Issue:805    19-Apr-15

AFRs for May 2015 Announced Steve Leimberg's Estate Planning Newsletter Issue:2303    17-Apr-15

Actual Text

PLR 201516022 (8 December 2014) Division of Trust Won't Trigger GST Tax
updated:24-Apr-15

R43833 (19 December 2014) Premium Tax Credits and Federal Health Insurance Exchanges:Questions and Answers
updated:24-Apr-15

Friscia v. Friscia, No. 2D13-412 When a Life Estate Interest in Florida Homestead Real Property Is Not Really a Life Estate Interest
updated:24-Apr-15

H.R. 1891, the AGOA Extension and Enhancement Act of 2015
updated:24-Apr-15

Amendment to H.R. 1892 Extends Tax Credit for Health Coverage
updated:24-Apr-15

S. ____ Preserving Freedom and Choice in Health Care Act
updated:23-Apr-15

Instant Audio and Podcasts

60 Second Planner

Andolino: Inherited IRAs in New Jersey Are Protected in Bankruptcy
updated:23-Apr-15

Tax Court Upholds Annual Exclusion in Mikel
updated:09-Apr-15

Strong Public Policies Support South Dakota DAPT Law
updated:01-Apr-15

Podcasts

Keebler and Blattmachr on Tax Law Change Through Executive Action
updated:18-Mar-15

Asset Protection Planning with Self-Settled Trusts
updated:27-Feb-15

Keebler and Blattmachr on Elkins
updated:07-Oct-14

Keebler and Batson on Charitable Remainder Trusts
updated:18-Aug-14

Asset Protection and Income Tax Planning for IRAs after Clark
updated:01-Aug-14

Bob Keebler and Michael Goller on IRS Circular 230
updated:20-Jun-14

Keebler, Blattmachr and Gans on Estate of Trombetta
updated:14-May-14

Keebler, Oshins and Lipkind on the Newest NING Trust PLR
updated:07-Mar-14

BlogWatch

Adkisson: Nevada Supreme Court Decision Bolsters Dynasty Trust Statute
25-Apr-15

IRS on the Lookout for Excess IRA Contributions
23-Apr-15

Former Iowa Legislator Not Guilty in Sexual Assault Trial
22-Apr-15

Planning Asset Location: Taxable vs. Tax-Free Accounts
22-Apr-15

Poll: Most Americans Have Not Planned for Digital Assets
21-Apr-15

How To Divide an IRA in a Divorce
21-Apr-15

Tax Court: Loan Forgiveness is Taxable Income
21-Apr-15

Nevada Dynasty Trust Debate Continues
21-Apr-15

Advisors Should Establish a 'Dementia Protocol'
20-Apr-15

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

Best Practices for a State Alzheimer's Disease Registry: Lessons from Georgia
Elizabeth Weeks Leonard, Rui Bu and Amanda Alexandra Brown - Minnesota Journal of Law, Science & Technology

A Taxonomy of Testamentary Intent
Mark Glover - George Mason Law Review

Testamentary Formalism in Louisiana: Curing Notarial Will Defects Through a Likelihood-of- Fraud Analysis
George Holmes - Louisiana Law Review

Contribution of Property to Irrevocable Trust Would Not Be a Completed Gift and Trust Was a Grantor Trust
- Tax Management Memorandum

Tasty Freeze: Preferred Partnership Tax-Saving Recipe
Michael N. Gooen and Tracy A. Snow - Estate Planning

Law Threads
(Online Discussions)

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

Does Portability Create a Property Interest? -- 12/09/2013

Web Links

Choice of Business Entity: Joint Committee on Taxation
This document, prepared by the staff of the Joint Committee on Taxation, provides information about present law and data relating to C corporations, partnerships (including LLCs), and S corporations.

Obama and Biden 2014 Income Tax Returns - Whitehouse.gov

Choosing a Hospice - American Hospice.org
16 Questions to Ask

Public Plans Data (PPD)
The PPD is a comprehensive database of public retirement plan data on employee and employer contributions, benefits, investment income, plan membership, and plan provisions. Users can access Comprehensive Annual Financial Reports (CAFRs) and actuarial valuations (AVs) for every plan included in the database. In addition, an application programming interface (API) allows users to connect directly to the PPD database and receive updates as they are made.

2015 Qualified Plan Administration Calendar
This publication from Mass Mutual contains some key dates plan fiduciaries should be aware of related to plan filings, notices, distributions, testing and reporting requirements.

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