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26-Jan-15  

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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 1.14.2015 Bob LeClair's Finance and Markets Newsletter Issue:793    25-Jan-15

Marty Shenkman's Steve Leimberg's Estate Planning Newsletter Issue:2278    23-Jan-15

AFRs for February announced Steve Leimberg's Estate Planning Newsletter Issue:2277    23-Jan-15

Lou Shuntich: Split in Federal Circuits on What Constitutes 'Incident of Ownership' Results in High Probability of Litigation with the IRS Steve Leimberg's Estate Planning Newsletter Issue:2276    22-Jan-15

Paul Hood on In re Amendment and Restatement of Revocable Living Trust of Alfred J. Berget: Non-Professional Trustee's Purchase of Three Deferred Annuities Held Not to Be a Breach of Trust Steve Leimberg's Estate Planning Newsletter Issue:2275    21-Jan-15

FLASH: Jeff Baskies - Will the Federal Estate Tax Be Repealed? Steve Leimberg's Estate Planning Newsletter Issue:2274    20-Jan-15

Actual Text

Rev. Rul. 2015-3, 2015-6 IRB 1 IRS Announces Applicable Federal Rates for February 2015
updated:26-Jan-15

PLR 201504009 (2 October 2014) Estate of Decedent Who Died in 2010 Granted Extension to Make Basis Allocation Election
updated:26-Jan-15

PLR 201504020 (30 October 2014) IRS Waives IRA Rollover Requirement
updated:26-Jan-15

H.R. 186 Farmers Against Crippling Taxes Act
updated:26-Jan-15

H.R. 210 Student Worker Exemption Act of 2015
updated:26-Jan-15

S. 74 Dependent Care Savings Account Act of 2015
updated:23-Jan-15

Instant Audio and Podcasts

60 Second Planner

IRS FAQ on Retirement Plan Rollovers
updated:09-Jan-15

IRS Approves Reformation of Charitable Split-Interest Trust
updated:31-Dec-14

ABLE Act Creates New Savings Vehicle
updated:19-Dec-14

Podcasts

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

Bob Keebler on Advanced Bracket Management -- Part 2
updated:21-Feb-14

Bob Keebler on Advanced Bracket Management -- Part 1
updated:21-Feb-14

BlogWatch

Oregon Law Requires Elder Abuse Reporting by Lawyers
23-Jan-15

Tax Court: Payments for Egg Donation are Taxable Income
22-Jan-15

A Mind Trapped by Dementia or Other Disability
22-Jan-15

Roth IRA vs. Traditional IRA - Comparing the Benefits
21-Jan-15

Dementia Diagnosis Complicates End-of-Life Decisions
20-Jan-15

Obama Proposal Would Tax 529 Plan Earnings
20-Jan-15

Poll: Generations View Charitable Giving Differently
20-Jan-15

Barnes Foundation Documentary Replies to "The Art of the Steal"
20-Jan-15

Retirement Planning Options for Young People
18-Jan-15

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

Merger is Indirect Gift in Cavallaro
Kerry A. Ryan - Tax Notes

Pro and Con (Law): Considering the Irrevocable Nongrantor Trust Technique
Alyssa A. DiRusso - Vanderbilt Law Review

Split Interest Charitable Trusts: An Introduction to CLTs and CRTs
John R. Strohmeyer - Probate & Property

#Where Are Our Family Photos? Planning for a Digital Legacy
Sasha A. Klein and Mark R. Parthemer - Probate & Property

Strange Bedfellows: The Federal Constitution, Out-of-State Nongrantor Accumulation Trusts, and the Complete Avoidance of State Income Taxation
Jeffrey Schoenblum - Vanderbilt Law Review

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

White House Fact Sheet on Proposed Tax Code Changes
The Administration's summary of its tax proposals.

National Taxpayer Advocate Annual Report to Congress - 2014
In this annual report, Taxpayer Advocate Nina Olson expresses concern that taxpayers in 2015 are likely to receive the worst levels of taxpayer service since at least 2001. The report recommends that Congress enact a principles-based Taxpayer Bill of Rights, adopt additional safeguards to make those rights meaningful, and provide sufficient funding to make the “Right to Quality Service” a reality. Appendices to the Report identify the most frequently litigated tax issues and list recently decided cases in those areas.

List of Expiring Federal Tax Provisions, 2014-2025 -- JCT
This document, prepared by the staff of the Joint Committee on Taxation, provides a listing of Federal tax provisions that expired or are currently scheduled to expire in 2014-2025.

Survey of State Guardianship Laws and Court Practices -- Administrative Conference of the US
This report, prepared in connection with the Social Security Administration Representative Payee System, surveys state guardianship laws and procedures.

STATE ADULT GUARDIANSHIP LEGISLATION: DIRECTIONS OF REFORM – 2014 -- ABA Commission on Law and Aging
This 2014 legislative summary includes information on 18 state enactments on adult guardianship from 15 states. Significantly, the list includes three states that enacted the Uniform Adult Guardianship and Protective Proceedings Jurisdiction Act.

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