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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:
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Chuck Rubin on U.S. v. Paulson: IRS Attempts Collection against Surviving Spouse and Marital Deduction Property Steve Leimberg's Estate Planning Newsletter Issue:2457    29-Sep-16

Ron Aucutt: Proposed 2704 Regulations Are Significant, But Not a Disaster Steve Leimberg's Estate Planning Newsletter Issue:2456    28-Sep-16

Mary Vandenack: IRS Issues Final Regulations with Respect to How the Minimum Present Value Rules Apply to Defined Benefit Plan Distributions Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:664    27-Sep-16

Keith Schiller: A Call to Congress for Action Steve Leimberg's Estate Planning Newsletter Issue:2455    26-Sep-16

Finance 9.24.2016 Bob LeClair's Finance and Markets Newsletter Issue:877    24-Sep-16

Marc Soss on Matter of Thomas Campaniello: New York Division of Tax Appeals Finds that Doctor Did Not Change Domicile from New York City to Florida Steve Leimberg's Income Tax Planning Newsletter Issue:100    22-Sep-16

Actual Text

Dora Marie Martinez et vir v. Commissioner, T.C. Memo. 2016-182, No. 8483-15 Default on Qualified Plan Loans Result in Taxable Income

S. ____ Proposed Bill Addresses Taxation of Insurance Company Investment Income

PLR 201639003 IRS Allows Extension to Allocate GSTT Exemption

Rev. Proc. 2016-49, 2016-42 IRB 1 (27 September 2016) Revised IRS Procedures on When QTIP Election Will Be Voided

H.R. 6019 Relief from Obamacare Mandate Act of 2016

Estate of James Heller et al. v. Commissioner, 147 T.C. No. 11, No. 11390-12 Estate Entitled To A Deduction for Losses Stemming from Madoff Ponzi Scheme

Instant Audio and Podcasts

60 Second Planner

6th Circuit Affirms Penalties for Failure to File and Pay Estate Tax

Rev. Proc. 2016-49 Allows QTIP Elections and Portability

Bankruptcy Court Applies 10-Year Statute of Limitations in Kipnis


Keebler and Blattmachr on the Section 2704 Proposed Regs.

Keebler and Aucutt on the Section 2704 Proposed Regulations

Keebler and Oshins on Private Decanting

Keebler and McClintock: The New Death Tax Problem

Bob Keebler on Asset Protection Planning for IRA Accounts

Keebler and Blattmachr on the Basis Consistency Rules

Market Volatility Opens Planning Opportunities

The Administration's 2017 Budget Proposals


IRS Reduces User Fees for Identical Letter Rulings

Will a Blind Trust Work for Donald Trump?

Technology for Seniors

Tax Court: 419 Plan Not Qualified

Federal Court Defers to Pending State Court Proceedings in Trust Dispute

Structuring an Education Trust

2017 Projected Inflation-Adjusted Tax Figures

Income Tax Effects of the Sec. 2704 Proposed Regs

Lessons from Retirement Planning Survey

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

Securities Law Considerations When Planning for Private Equity and Hedge Fund Managers: Determining Accredited Investor and Qualified Purchaser Status of Irrevocable Trusts
Nathan R. Brown - Probate & Property

Art Auctions and Fair Market Value for Estate Tax Purposes
Diana Wierbicki and Amanda A. Rottermund - Probate & Property

Revisiting Pope and Creditors' Notices- For Certain States, Has Florida Clarified the Rules?
George D. Karibjanian and Jonathan A. Galler - Probate & Property

Operating Agreements Today: The Foundation to Avoid Controversy Tomorroweration
Stephen A. Linde, Michael Hirschfeld, and John Legare Williams# - Probate & Property

Congress Passes New Reporting Requirements and Basis Consistency Rules Under IRC Sections 6035 and 1014(f)
Nelson H. Hunt - Probate & Property

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

ACTEC Family Estate Planning Guide
The American College of Trust and Estate Counsel recently launched the first two in a series of YouTube videos briefs created to offer people insight into the fundamentals of wills and trusts essential to protecting the financial interests of families.

Sensenbrenner Bill Would Block Sec. 2704 Regulations
Full text of H.R. 6042, introduced by Congressman Jim Sensenbrenner on September 15, 2016.

Request for Legislation Modifying the Deadline for Estate Basis Reporting -- AICPA
AICPA letter to legislative leaders requests the passage of legislation providing for a later deadline for reporting under the basis consistency rules. August 31, 2016.

AARP Social Security Benefits Calculator
For many of us, Social Security is the most important part of our retirement picture, and deciding when to claim is a big decision. The amount of your benefit will depend on how much you've paid into the system and how early you claim it. This calculator will help you decide when to claim and how to maximize your benefits.

Ths Sharing Economy Tax Center -- IRS
This page on the IRS website alerts taxpayers to issues that may arise for those participating in ride sharing, home rental or other aspects of the sharing economy.

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