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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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Jeff Scroggin: Tax, Estate and Practical Issues in Divorce and Remarriage Steve Leimberg's Estate Planning Newsletter Issue:2329    03-Aug-15

Finance 8.1.2015 Bob LeClair's Finance and Markets Newsletter Issue:820    02-Aug-15

Steve Leimberg on Jonathan Ross, et al v. AXA Equitable Life Insurance Company: Canary in Coal Mine Goes Silent in Shadow Life Insurance Case Steve Leimberg's Estate Planning Newsletter Issue:2328    30-Jul-15

Jim Weller: Key Fiduciary Income Tax Planning Opportunities Steve Leimberg's Income Tax Planning Newsletter Issue:85    28-Jul-15

Bruce Steiner on Matter of Friedman: Secondary Disclaimer on Behalf of Minor Not Allowed Steve Leimberg's Estate Planning Newsletter Issue:2327    27-Jul-15

Finance 7.25.2015 Bob LeClair's Finance and Markets Newsletter Issue:819    26-Jul-15

Actual Text

Notice 2015-52, 2015-33 IRB 1 (30 July 2015) IRS Guidance on Excise tax on High-Cost Employer-Sponsored Health Coverage

PLR 201531003 (8 December 2014) IRS Addresses Tax Consequences of Trust Division

H.R. 3110 National Disaster Tax Relief Act of 2015

S.1771 Tribal Employment and Jobs Protection Act

R43157 CRS Addresses The Federal Tax Treatment of Married Same-Sex Couples

PLR 201531004 (8 December 2014) IRS Addresses Tax Consequences of Trust Division

Instant Audio and Podcasts

60 Second Planner

IRS Nixes Accelerated Lump-Sum Diistributions

Summa Holdings, Inc. v. Commissioner

Davidson Estate Settlement


Keebler and Blattmachr on Expected Valuation Discount Regulations

Keebler and Blattmachr on Tax Law Change Through Executive Action

Asset Protection Planning with Self-Settled Trusts

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


ERISA Plan Benefits Payable to Biological Child Despite Adoption

Charitable Revenues Reach All-Time High

Highway Bill Enacted

Seventh Circuit: Tax Court Settlement Binding Despite Subsequent Claims Against Estate

Tax Court: NIMCRUT Fails 10% Test; Charitable Estate Tax Deduction Denied

Study: State Death Taxes Drive Residents Away

Avoiding Mistakes When Taking 529 Plan Distributions

Bill Would Ease Process of Forming Special Needs Trust

Impact of Built-In Gains Tax on Company Valuation

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

The Persistent Preference for Inception Assets
Trent S. Kiziah, J. Clay Singleton and Stewart A. Marshall, III - ACTEC Law Journal

The Physician Orders for Life-Sustaining Treatment (POLST): Coming Soon to a Health Care community Near You
Robert B. Wolf, Marilyn J. Maag and Keith Bradoc Gallant - ACTEC Law Journal

The Terms of the Trust: Extrinsic Evidence of Settlor Intent
Fred Franke and Anna Katherine Moody - ACTEC Law Journal

The Use of Declaratory Judgments to Test the Enforceability of No-Contest Clauses
Joseph J. Viviano - Real Property, Trust and Estate Law Journal

Bankruptcy Protection of Retirement Plan Beneficiaries After Clark v. Rameker
Karen K. Suhre, Courtney M. Vomund & Christopher R. Hoyt - Real Property, Trust and Estate Law Journal

Law Threads
(Online Discussions)

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

Does Portability Create a Property Interest? -- 12/09/2013

Web Links

2015-2016 Priority Guidance Plan -- IRS
The 20152016 Priority Guidance Plan contains 277 projects that are priorities for allocation of IRS resources during the twelve-month period from July 2015 through June 2016. Released July 31 2015.

ACTEC Capital Letter No. 38 -- Anticipated Valuation Discount Regulations
This publication by Ron Aucutt explores the possible approaches that may be taken in the eagerly awaited valuation discount regulations. -- Dept of HHS
This website includes information on healthy aging, retirement security, and elder justice as well as links to various resources.

Tax Reform in the 114th Congress: An Overview of Proposals - CRS
This Congressional Research Service Report analyzes options for reforming the tax code. July 9, 2015. PDF, 20 pp.

Fidsafe - Fidelity Labs
Fidsafe is a virtual safe deposit box provided by Fidelity Labs. Store up to five gigabytes of files, notes or passwords in a secure account. Share files with advisors or family members, and leave instructions for access after death. Two-factor authentication is available as an option. At the current time, there is no charge for using Fidsafe.

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