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25-May-16  

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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

Ron Aucutt on Woebling: Parties Settle Closely Watched Tax Court Cases Involving Defined Value Clause Steve Leimberg's Estate Planning Newsletter Issue:2419    24-May-16

J. Alan Jensen and R. Brent Berselli on Estate of Morrissette: Unfinished Business Steve Leimberg's Estate Planning Newsletter Issue:2418    23-May-16

Finance 5.21.2016 Bob LeClair's Finance and Markets Newsletter Issue:859    22-May-16

Steve Leimberg: Long Overdue Book Review Steve Leimberg's Estate Planning Newsletter Issue:2417    19-May-16

Conrad Teitell: Steve Leimberg's Charitable Planning Newsletter Issue:249    18-May-16

Chuck Rubin: Marital Deduction Trusts and Covered Expatriates - More Questions than Answers Steve Leimberg's International Tax Planning Newsletter Issue:9    17-May-16

Actual Text

Estate of Donald Woelbing v. Commissioner (Tax Court Docket No. 30261-13, petition filed Dec. 26, 2013 , stipulated decision entered March 25, 2016) Parties Settle Closely Watched Tax Court Cases Involving Defined Value Clause
updated:25-May-16

Christine C. Peterson et vir v. Commissioner, Nos. 14-15773, 14-15774 (24 May 2016) 11th Circuit Finds Deferred Comp is Subject to Self-Employment Tax
updated:25-May-16

PLR 201621021 (25 February 2016) IRS Waives IRA Rollover Requirement
updated:25-May-16

United States v. Diane M. Garrity et al., No. 3:15-cv-00243 (20 May 2016) District Court Finds Estate's Fiduciary Can't Bring Claim Against Government for Unlawful Disclosure
updated:24-May-16

PLR 201621008 (11 February 2016) Estate Granted Extension to Make Portability Election
updated:24-May-16

H.R. 5294 World's Greatest Healthcare Plan Act of 2016
updated:23-May-16

Instant Audio and Podcasts

60 Second Planner

Survivor May Not Carry Over Deceased Spouse's AMT Credit
updated:04-May-16

Federal Tax Lien Attaches to Discretionary Support Trust
updated:29-Apr-16

Keebler on CCA 201614036
updated:21-Apr-16

Podcasts

Bob Keebler on Asset Protection Planning for IRA Accounts
updated:14-May-16

Keebler and Blattmachr on the Basis Consistency Rules
updated:02-Apr-16

Market Volatility Opens Planning Opportunities
updated:01-Mar-16

The Administration's 2017 Budget Proposals
updated:23-Feb-16

Keebler and Lackner on Form 8971
updated:02-Feb-16

Keebler, Angkatavanich and Dougherty on Estate of Purdue v. Commissioner
updated:11-Jan-16

Keebler and Angkatavanich on Section 2701 Basics
updated:29-Oct-15

Keebler and Blattmachr on Sophisticated GST Tax Planning
updated:06-Aug-15

BlogWatch

Annuity Contracts and Joint Ownership
18-May-16

Defining the Role of the Trust Protector
18-May-16

Part-Time Art
17-May-16

Fifth Circuit Decision Includes Important Holdings for ESOP Fiduciaries
13-May-16

First ABLE Accounts to Appear This Summer
12-May-16

Using Grandparent 529 Accounts to Maximize Financial Aid
11-May-16

Proposal Would Expand Charitable IRA Rollover Rules
09-May-16

Social Security Rules and Secrets
09-May-16

The Fine Line Between a Hobby and a Business
08-May-16

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

The Fast Act Could Really Slow You Down
Gregory J. Dean - Tax Management Estates, Gifts and Trusts Journal

What Return Preparers Should Know About the Deceptively Simple IRS Form 8971
Stefanie J. Lipson - Tax Management Estates, Gifts and Trusts Journal

Collection Due Process — Statutory Interest on Gift Tax Liability Under a Settlement Agreement
Kathleen Ford Bay and Emily R. Franco - Tax Management Estates, Gifts and Trusts Journal

Another Consideration Concerning Estate Planning with Second Homes: Residence Held in Multi-Member LLC Will Not Be Included in Rhode Island Estate Tax Base
Deborah M. Beers - Tax Management Estates, Gifts and Trusts Journal

The Federal Priority Statute — When a Fiduciary Is Personally Liable for Unpaid Taxes
Kathleen Ford Bay and Emily R. Franco - Tax Management Estates, Gifts and Trusts Journal

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

Traditional and Roth Individual Retirement Accounts (IRAs): A Primer -- CRS
This Congressional Research Service report explains the eligibility requirements, contribution limits, tax deductibility of contributions, rules for withdrawing funds from the accounts, and provides data on the account holdings.

Report on Elder Financial Abuse -- 2015
The True Link Report on Elder Financial Abuse 2015, reveals that seniors lose $36.48 billion each year to elder financial abuse — more than twelve times what was previously reported.

The Giving Gap -- Fidelity Charitable
This survey report looks at the awareness and use of charitable giving methods and vehicles among a uent and high-net-worth donors, and how wealth, stage of life, age, and advisor rela onships impact how they give.

IRS Needs to Further Enhance Controls over Taxpayer and Financial Data -- GAO
This GAO report includes 45 new recommendations to the IRS to further improve its information security controls and program.

The Department of Labor’s Final Rule Redefining Fiduciary - Steptoe
This Advisory offers a detailed analysis of the final regulations. PDF, 33 pp.

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