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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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Recent Entries:
Newsletters   Actual Text   Law Threads   Journals   Web Links   Web Links   BlogWatch


Bruce Steiner on Notice 2015-2: Obtaining the Benefit of the Retroactive Increase in Transit Benefits for 2014 Steve Leimberg's Income Tax Planning Newsletter Issue:84    26-Mar-15

Alan Gassman & Travis Arango on Wells Fargo v. Barber: The Barber of Seville Replaces No Time for Sargeants Steve Leimberg's Asset Protection Planning Newsletter Issue:287    24-Mar-15

FLASH: Sharon Klein & New York State's Executive Budget for 2015-2016 - What Lies in Store for New York's Estate and Gift Taxes? Steve Leimberg's Estate Planning Newsletter Issue:2293    24-Mar-15

John DeBruyn: The Battle of the States over Access to Digital Assets by Fiduciaries Steve Leimberg's Estate Planning Newsletter Issue:2292    23-Mar-15

Finance 3.21.2015 Bob LeClair's Finance and Markets Newsletter Issue:801    22-Mar-15

Chuck Rubin on Steve Leimberg's Income Tax Planning Newsletter Issue:83    19-Mar-15

Actual Text

Notice 2015-2, 2015-4 IRB 334 Application of Retroactive Increase in Excludable Transit Benefits

American Council on Gift Annuities Statement to Finance Committee's Individual Income Tax Group

United States v. Elaine T. Marshall et al., No. 12-20804 (10 November 2014) Fifth Circuit Affirms Gift Tax Liability

PLR 201511003 (16 October 2014) IRS Addresses Tax Consquences of Sale of Trust Property

Wells Fargo Bank v. Barber, 2015 WL 470589 (M.D.Fla., Feb. 4, 2015) Interest in LLC is Debtor Property Subject to Creditors

Amendment to H.R. 1105, the Death Tax Repeal Act of 2015, Approved by House Ways & Means Committee

Instant Audio and Podcasts

60 Second Planner

Tax Court Denies Charitable Set-Aside Deduction in Belmont

IRS Approves Extension of Time to Recharacterize Roth IRA

IRA Payable to Trust May Be Distributed In Kind


Keebler and Blattmachr on Tax Law Change Through Executive Action

Asset Protection Planning with Self-Settled Trusts

Keebler and Blattmachr on Elkins

Keebler and Batson on Charitable Remainder Trusts

Asset Protection and Income Tax Planning for IRAs after Clark

Bob Keebler and Michael Goller on IRS Circular 230

Keebler, Blattmachr and Gans on Estate of Trombetta

Keebler, Oshins and Lipkind on the Newest NING Trust PLR


PA Restricts Lawyers from Giving Financial Advice

Lawyers Beware: The Accountants Are Coming After Your Business

House Committee Approves Estate Tax Repeal

Tax Court Allows $11 Million Loss on Horse Farm

T&E Lawyers at Big Firms

Slott: Roth IRA Can Beat 529 Plan for Education Savings

Evaluating a Lump-Sum Pension Offer

Editorial: Aid in Dying Legislation Should Advance

Planned Sale of Donated Books Spurs Controversy

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

The Built-In Gains Discount for Transfer Tax Purposes
Robert E. Dallman - Journal of Taxation

The Will as an Implied Unilateral Arbitration Contract
E. Gary Spitko - Florida Law Review

Estate Planning Ideas for Private Equity Fund Managers
Ivan Taback and Nathan R. Brown - Estate Planning

Vacation Home Succession Planning Can Be Serious Business
David W. Burleigh - Estate Planning

Use of Foreseeable Postmortem Events In Valuing Estate
Audrey G. Young - 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

AICPA letter to Treasury Regarding Portability Filings - March 19, 2015
In this letter, the AICPA requests that the IRS and Treasury: 1) Expand Rev. Proc. 2014-18 to provide a permanent extension until 15 months after the date of death to file for portability; 2) Provide a short form 706-EZ to make the portability election; and 3) Allow the surviving spouse to file for portability, even if the surviving spouse is not the executor of the estate of the deceased spouse.

General Explanation of Tax Legislation Enacted in the 113th Congress
This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 113th Congress.

AICPA Compendium of Tax Legislative Proposals
This March 17, 2015 letter from the AICPA to key legislators outlines the Institute's tax code simplification and technical proposals. Of the 34 proposals, six relate to estate and gift tax and three relate to exempt organizations. 93 pp. PDF

Elder Justice Initiative -- Department of Justice
"Here, victims and family members will find information about how to report elder abuse and financial exploitation in all 50 states and territories. Simply enter your zipcode to find local resources to assist you. Federal, State, and local prosecutors will find three different databases containing sample pleadings and statutes. Researchers in the elder abuse field may access a database containing bibliographic information for thousands of elder abuse and financial exploitation articles and reviews. Practitioners -- including professionals of all types who work with elder abuse and its consequences -- will find information about resources available to help them prevent elder abuse and assist those who have already been abused, neglected or exploited."

Facts & Figures 2015: How Does Your State Compare? - Tax Foundation
How do taxes in your state compare nationally? This convenient pocket-size booklet compares the 50 states on many different measures of taxing and spending, including individual and corporate income tax rates, business tax climates, excise taxes, tax burdens and state spending.

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