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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
April K. Caudill
Natalie Choate
Virginia F. Coleman
Andrew J. DeMaio
Joan B. Di Cola
Dan Evans
Richard L. Fox
Mitchell M. Gans
Alan S. Gassman
Wendy S. Goffe
Jonathan E. Gopman
Steven B. Gorin
Ellen Harrison
Jason E. Havens
Johnine Hays
L Paul Hood
Laura Howell-Smith
Michael J. Jones
James M. Kane
Larry Katzenstein
Robert S. Keebler
Donald H. Kelley
Bernard S. Kent
Michael E. Kitces
Bob LeClair
Paul S. Lee
Steve Leimberg
Jim Magner
Carlyn McCaffrey
A. Stephen McDaniel
John McFadden
Kevin J. McGrath
Mark Merric
Charles Ian Nash
Michel Nelson
Richard W. Nenno
Duncan E. Osborne
Steven J. Oshins
David Pratt
Charles L. Ratner
Gideon Rothschild
Charles (Chuck) Rubin
Keith Schiller
John J. ("Jeff") Scroggin
Martin M. Shenkman
Ed Slott
Marc Soss
Bruce D. Steiner
Conrad Teitell
Howard M. Zaritsky

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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   Journals   Web Links   Web Links   BlogWatch


Jonathan Blattmachr, Matthew Blattmachr, Martin Shenkman & Alan Gassman on Toni 1 Trust v. Wacker: Reports of the Death of DAPTs for Non-DAPT Residents Is Exaggerated Steve Leimberg's Asset Protection Planning Newsletter Issue:362    19-Mar-18

Finance 3.17.2018 Bob LeClair's Finance and Markets Newsletter Issue:950    18-Mar-18

7520 and Other Key Rates - April 2018 Steve Leimberg's Estate Planning Newsletter Issue:2630    16-Mar-18

Mark Merric: Limited Partnership Statutes & Charging Orders Steve Leimberg's Asset Protection Planning Newsletter Issue:361    15-Mar-18

Richard L. Fox & Jonathan G. Blattmachr: Plan Now to Avoid the Private Foundation Excise Tax Rules Steve Leimberg's Charitable Planning Newsletter Issue:276    14-Mar-18

Alan Gassman, Martin Shenkman, Jonathan Blattmachr & Brandon Ketron: Using Multiple Entities to Reduce Income Taxes for Families Owning Personal Service Corporations Under Section 199A and Unique Concerns Steve Leimberg's Income Tax Planning Newsletter Issue:136    12-Mar-18

Actual Text

Rev. Rul. 2018-9, 2018-14 IRB Applicable Federal Rates (AFR) for April 2018

PLR 201811002 (27 November 2017) Split-Gift Election Is Allowed for Transfer to Trusts

PLR 201811003 (27 November 2017) Taxpayers Allowed To Elect Split-Gift Treatment

Laborers' Pension Fund v. Miscevic, No. 17-2022 (7th Cir. 1/29/2018), Seventh Circuit Finds ERISA Didn't Preempt Illinois Slayer Statute

Notice 2018-22, 2018-14 IRB 1 (15 March 2018) IRS Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates

IR-2018-56 (15 March 2018) IRS Reminds Retirees to Take RMDs

Instant Audio and Podcasts

60 Second Planner

Lawmakers Announce Deal to Fix Section 199A "Grain Glitch"

Laborers' Pension Fund v. Miscevic -- Slayer Statute Not Preempted by ERISA

Mazzei -- Roth IRAs and FSC Stock


Estate Planning After Tax Reform

Tax Planning for Real Estate Under TCJA

Keebler, Blattmachr and Shenkman: Asset Protection Planning Under the New Tax Law

Keebler, Blattmachr and Shenkman: Individual Income Tax Planning After Tax Reform

Bob Keebler on the Newly Passed Tax Bill

Keebler and Gordon on Planning for Stock Basis under the Proposed FIFO Rule

Bob Keebler Compares the House and Senate Tax Bills

Larry Brody on the Senate Tax Bill and Life Insurance Contract Basis


Advisors or Not — Implications of the 5th Circuit Decision on the DOL Advisory Rule

What’s Next for the DOL Fiduciary Rule?

ABLE Accounts Get Boost Under New Tax Law

Understanding the Pro-Rata Rule for IRA Contributions

Mazzei and Tax Court Jurisprudence

NY Times: Tax Law’s Errors Upset Companies As Congressional Leaders Feud

Why Is Life Insurance Declining in Popularity?

State Asset Protection Trusts Take Another Hit

Trap for the Unwary: Family Members as Investment Advisors for IRAs and Plans

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

Use Trusts to Bypass Limit on State and Local Tax Deduction
Jonathan G. Blattmachr, Martin M. Shenkman, and Mitchell M. Gans - Estate Planning

New Section 199A: Simplify Pass-Through Deduction Intricacy
Les Raatz - Estate Planning

Use Powers of Appointment as Basis Planning Tools
Keith K. Grissom - Estate Planning

Reliance on Expert's Erroneous Advice for Filing and Payment Dates
Michael S. Strauss - Estate Planning

Delaware Attachment Law Reinforces Asset Protection
Trisha W. Hall - Estate Planning

Web Links

Fifth Circuit Opinion Vacating DOL Fiduciary Rule
U.S. Chamber of Commerce v. DOL, (5th Cir. 3/15/2018). PDF, 65 pp.

Rev Proc. 2018-18 -- Modified Inflation Adjustments Under TCJA
Scroll down to page 392 of IRB 2018-10 for Rev. Proc 2018-18, confirming the inflation-adjusted basic exclusion amount for federal estate tax purposes.

National Resource Center on Psychiatric Advance Directives
Psychiatric advance directives (PADs) are relatively new legal instruments that may be used to document a competent person’s specific instructions or preferences regarding future mental health treatment, in preparation for the possibility that the person may lose capacity to give or withhold informed consent to treatment during acute episodes of psychiatric illness. This site offers an introduction to PADs, state-by-state information about psychiatric advance directive laws, instructions and forms, discussion forums, educational webcasts, current research, links to other websites, and more.

Toolkit for Health Care Advance Planning -- American Bar Association
This tool kit contains a variety of self-help worksheets, suggestions, and resources. There are currently 9 tools in all, each clearly labeled and user-friendly.

AICPA Comment Letter Requesting Immediate Guidance on Section 199A QBI Deduction
In this letter dated February 21, 2018, The American Institute of CPAs (AICPA) requests immediate guidance on various issues regarding the new Internal Revenue Code (IRC or “Code”) section 199A, the deduction for qualified business income (QBI) of pass-through entities.

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