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19-Dec-14  

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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

Jonathan Blattmachr, Mitchell Gans & William Lipkind: What If Perpetual Trusts Are Unconstitutional? Steve Leimberg's Estate Planning Newsletter Issue:2263    18-Dec-14

Keith Schiller & Paula Leibovitz Goodwin on Estate Planning At The Movies(R): Back to the Future Dangers, or When Direct Transfers to a Grantor's Trust Are Confused with Outright Distributions to a Surviving Spouse Steve Leimberg's Estate Planning Newsletter Issue:2262    17-Dec-14

David A. Ruben, Jonathan Gopman, Evan R. Kaufman & Ryan J. Beadle on In re Ronald Bifani: Did the 11th Circuit Get It Right? Steve Leimberg's Asset Protection Planning Newsletter Issue:277    16-Dec-14

Paul Hood on Giustina: Tax Court Reversed by the Ninth Circuit Steve Leimberg's Estate Planning Newsletter Issue:2261    15-Dec-14

Finance 12.13.2014 Bob LeClair's Finance and Markets Newsletter Issue:787    14-Dec-14

Cynthia Hearing on Minnesota Life Insurance Company v. Quincy Jones: U. S. Court of Appeals for the Seventh Circuit Affirms District Court Decision Awarding Life Insurance Proceeds to Individual Decedent Held Out as Biological Son Steve Leimberg's Estate Planning Newsletter Issue:2260    10-Dec-14

Actual Text

H.R. 5771 Tax Increase Prevention Act of 2014; Approved by Senate; Awaits President's Signature
updated:18-Dec-14

Hearing v. Minnesota Life Insurance Company, 2014 WL 3587406 (U.S.D.C. ND IA 2014) District Court Case Addresses the Importance of Life Insurance Policy Beneficiary Designations
updated:18-Dec-14

PLR 201450029 (16 September 2014) Transfer of Assets for Benefit of Certain Employees Won't Affect VEBA's Exempt Status
updated:18-Dec-14

Friscia v. Friscia, No. 2D13-412 When a Life Estate Interest in Florida Homestead Real Property Is Not Really a Life Estate Interest
updated:18-Dec-14

PLR 201449013 (11 September 2014) IRS Grants Extension to Recharacterize Roth IRA
updated:18-Dec-14

PLR 201449011 (11 September 2014) IRS Grants Conditional Waiver of Minimum Funding Standard
updated:18-Dec-14

Instant Audio and Podcasts

60 Second Planner

ABLE Act Creates New Savings Vehicle
updated:19-Dec-14

Senate Passes Tax Extenders
updated:16-Dec-14

IRA Investment in Gold Trust Not Treated as Distribution
updated:12-Dec-14

Podcasts

Keebler and Blattmachr on Elkins
updated:07-Oct-14

Keebler and Batson on Charitable Remainder Trusts
updated:18-Aug-14

Asset Protection and Income Tax Planning for IRAs after Clark
updated:01-Aug-14

Bob Keebler and Michael Goller on IRS Circular 230
updated:20-Jun-14

Keebler, Blattmachr and Gans on Estate of Trombetta
updated:14-May-14

Keebler, Oshins and Lipkind on the Newest NING Trust PLR
updated:07-Mar-14

Bob Keebler on Advanced Bracket Management -- Part 2
updated:21-Feb-14

Bob Keebler on Advanced Bracket Management -- Part 1
updated:21-Feb-14

BlogWatch

Alabama Court: Slayer Statute Applies Only to Victim's Estate, Not Killer's
18-Dec-14

Belk: Fourth Circuit Affirms that Swappable Preservation Easement Not Eligible for Deduction
17-Dec-14

Tax Extenders are Temporary; ABLE Act is Permanent
17-Dec-14

South Carolina Abolishes Privity Defense in Malpractice Action Against Drafting Attorney
16-Dec-14

A Practical Guide to Managing Digital Assets During Life and After Death
16-Dec-14

Overmedication of Nursing Home Patients Receives Scrutiny
16-Dec-14

Donor Intent Conflicts on the Rise
15-Dec-14

Florida Minassian Decision Creates New Role for Trust Protectors
15-Dec-14

Virginia Court: Trust Agreement Conflicts with Shareholders Agreement
13-Dec-14

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

Trust Decanting of S Corporation Shareholders: Avoiding Inadvertent Termination of the Company's S Election
Daniel J. Potter - Tax Management Memorandum

New York’s Decanting Statute: Helping an Old Vintage Come to Life or Spoiling the Settlor’s Fine Wine?
David Restrepo - Pace Law Review

Domestic Asset Protection Trusts: A Threat to Child Support?
Trent Maxwell - BYU Law Review

What Went Wrong: Prudent Management of Endowment Funds and Imprudent Endowment Investing Policies
James Fishman - Journal of College and University Law

Beyond Homo Economicus: The Prosocial Brain & The Charitable Tax Deduction
Ryan S. Keller - Virginia Tax Review

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

IRS Telephone Directory for Practitioners
Telephone numbers of IRS personnel, organized by state. On the Windows Live page that appears, place your mouse over the title "IRS Telephone Directory..." then click the "Download" link that appears. Compiled by California CPA James C. Counts II. Updated December, 2014.

Nursing Home Compare - Medicare.gov
Federal Government Web site that rates and compares the quality of care provided at nursing homes throughout the country, using a five-star rating system. New in 2014: Quality measures reported include the percentage of residents receiving antipsychotic medications.

Memo: Uniform Law on State Taxation of Trusts -- Multistate Tax Commission
Presented at the Fall 2014 Meeting of the Income and Franchise Tax Subcommittee of the Commission, this memorandum outlines the possible benefits of a uniform law on state income taxation of trusts.

Revenue Effects of H.R. 5806 -- Joint Committee on Taxation
This chart reports the estimated revenue effects of H.R. 5806, the "Supporting America's Charities Act", which would permanently extend three tax breaks for charitable giving.

Tax Decoder Report -- Sen. Tom Coburn
This Report, released in December, 2014, highlights more than 165 tax expenditures in the Internal Revenue Code worth over $900 billion this year and more than $5 trillion over the next five years.

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