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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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A Few Words of Thanks Steve Leimberg's Estate Planning Newsletter Issue:2259    26-Nov-14

NAEPC 2014 Hall of Fame Inductees Steve Leimberg's Estate Planning Newsletter Issue:2258    25-Nov-14

Ryan J. Beadle, Michael A. Sneeringer, Jonathan E. Gopman and Carl L. King: Tar Heel (or Is It Blue Devil) Trusts under North Carolina Law Steve Leimberg's Asset Protection Planning Newsletter Issue:271    24-Nov-14

Finance 11.22.2014 Bob LeClair's Finance and Markets Newsletter Issue:784    23-Nov-14

Alexander A. Bove, Jr. on Castellano: The Wrong Result for the Right Reasons Steve Leimberg's Asset Protection Planning Newsletter Issue:270    20-Nov-14

AFRs for December Announced - Steve Leimberg's Estate Planning Newsletter Issue:2257    20-Nov-14

Actual Text

PLR 201447051 (28 August 2014) IRS Grants Waiver of Rollover Requirement for Qualified Plan Distribution

IR-2014-110 (25 November 2014) IRS Tips for Year-End Gifts to Charity

Gust Kalapodis et ux. v. Commissioner, T.C. Memo. 2014-205, No. 26742-12 Taxpayers Not Entitled to Charitable Deduction for Gifts Made by Trust

PLR 201447054 (28 August 2014) IRS Waives IRA Rollover Requirement

PLR 201447061 (17 July 2014) Excess Benefit Plan Is Qualified Under Section 415

PLR 201447020 (29 July 2014) IRS Grants Extension for Estate to Elect Carryover Basis

Instant Audio and Podcasts

60 Second Planner

Announcement 2014-32 Offers Transitional Rule for IRA Rollovers After Bobrow

Transfer of IRA to Charity Will Not Trigger IRD

Deadline for Late Portability Filings Approaches


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

Bob Keebler on Advanced Bracket Management -- Part 2

Bob Keebler on Advanced Bracket Management -- Part 1


Charity's Change of Domicile Will Not Jeopardize Exempt Status

Illinois Amends Virtual Representation Statute

Lincoln Center Renaming Payment Focuses Attention on Naming Rights

Maine's Improvident Transfer Law: Historical Review

Year-End Income Tax Planning for Retirement Savings

Family to Receive $15-Million to Relinquish Naming Rights to Concert Hall

PA Court: Unlimited Gifting Power in Power of Attorney Does Not Shield Agent From Prosecution

Using Technology to Pass Down Family History

Rolling Over a 529 Plan Account

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

Why the Buffett-Gates Giving Pledge Requires Limitation of the Estate Tax Charitable Deduction
Edward A. Zelinsky - Florida Tax Review

Wills Law on the Ground
David Horton - UCLA Law Review

Zarlengo, TC Memo 2014-161, RIA TC Memo 2014-161, 108 CCH TCM 155
Robert E. Madden, Frank S. Baldino, and Scott A. Bowman - Estate Planning

Fifth Circuit Allows Discount for Fractional Interest in Art Estate of Elkins, 114 AFTR 2d 2014-5985 (CA-5, 2014).
Robert E. Madden, Frank S. Baldino, and Scott A. Bowman - Estate Planning

Inherited IRAs in the Crosshairs
Beth Shapiro Kaufman - Estate Planning

Law Threads
(Online Discussions)

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

Language for Granting Control of Digital Assets -- 08/18/2013

Web Links

A Beautiful Death -- Consumer Reports
Paul Scheier lived a full and loving life. So when his cancer returned at age 86, he said no more hospitals, no chemo. He faced the end on his own terms - something that's not easy to do in America today. This profile on the website of Consumer Reports tells his story.

Rollover Chart -- IRS
Chart from the IRS website illustrates permissible and impermissible rollovers of retirement plans. Updated November 2014.

Pennsylvania Elder Law Task Force Report and Recommendations
The 38-member Elder Law Task Force has issued a 284-page report with 130 recommendations to enhance the way Pennsylvania elders interact with the state court system and are protected in cases involving abuse, neglect, guardianship, conservatorship and other matters.

Business In America Illustrated - The Tax Foundation
"This book is your visual guide to business taxes in America. It discusses the vast array of business types and sizes, the sectors of the economy they serve, and the effects of taxes on U.S. businesses and the people who build, create, and maintain them."

2015 Year-end guide to tax and wealth management - PWC
Annual guide from PriceWaterhouseCoopers covers income tax planning, managing investments, charitable giving, estate planning, business succession, risk management and other topics. PDF 146 pp.