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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

Newsletters

Kevin Manning, Michael Geeraerts & Jim Magner on Notice 2018-54: IRS Issues Guidance on Certain Payments Made in Exchange for State and Local Tax Credits Steve Leimberg's Income Tax Planning Newsletter Issue:144    24-May-18

Jonathan E. Gopman & Paul J. D'Alessandro, Jr. - The More Things Change, the More They Stay the Same? Foreign Investment in U.S. Real Estate after the Tax Cuts and Jobs Act Steve Leimberg's International Tax Planning Newsletter Issue:24    23-May-18

Steve Leimberg Book Review: "Qualified Business Income Deduction" by Bob Keebler and Peter Melcher Steve Leimberg's Income Tax Planning Newsletter Issue:143    21-May-18

Finance 5.19.2018 Bob LeClair's Finance and Markets Newsletter Issue:958    20-May-18

Brett L. Bueltel, A. Kelly Walker & Jamie L. Seitz - When Terminable Interests Prevent the Marital Deduction in Estate Disputes Steve Leimberg's Estate Planning Newsletter Issue:2641    17-May-18

7520 and Other Key Rates - June 2018 Steve Leimberg's Estate Planning Newsletter Issue:2640    17-May-18

Actual Text

Homayoun Samadi et al. v. Commissioner, No. 722-17S, T.C. Summ. Op. 2018-27 (24 May 2018) Start-up House Flipping Activities Doesn't Qualify As Trade or Business
updated:25-May-18

IR-2018-124 (24 May 2018)IRS Recommends Two-income Families to Check Withholding Amounts
updated:25-May-18

IR-2018-125 (24 May 2018)IRS Warns Tax Professionals of New Scam Posing as Professional Associations
updated:25-May-18

Sarwat-Ben R. Benjamin et al. v. Commissioner, No. 3291-16, T.C. Memo. 2018-70 Taxpayers Not Entitled to Deductions for Moving & Travel Expenses
updated:24-May-18

S. 2820 Repeal the Trump Tax Hike on Victims of Sexual Harassment Act of 2018
updated:24-May-18

Notice 2018-54, 2018-24 IRB 1 Guidance on Certain Payments Made in Exchange for State and Local Tax Credits
updated:24-May-18

Instant Audio and Podcasts

60 Second Planner

Badgley: GRAT Included in Gross Estate
updated:23-May-18

Georgia Governor Vetoes DAPT Bill
updated:17-May-18

Hall v. Hall (WV) -- Inheritance Rights of Child after Termination of Parental Rights
updated:16-May-18

Podcasts

Keebler on Income Tax Planning for IRAs and Qualified Plans
updated:31-Mar-18

Keebler on Drawdown and Portfolio Strategies After Tax Reform
updated:31-Mar-18

Keebler on Avoiding Low Basis Traps
updated:23-Mar-18

Keebler on Five of the Best Estate Planning Ideas of 2018
updated:23-Mar-18

Estate Planning After Tax Reform
updated:17-Mar-18

Tax Planning for Real Estate Under TCJA
updated:17-Mar-18

Keebler, Blattmachr and Shenkman: Asset Protection Planning Under the New Tax Law
updated:13-Jan-18

Keebler, Blattmachr and Shenkman: Individual Income Tax Planning After Tax Reform
updated:06-Jan-18

BlogWatch

Establishing Trusts for Foreign Families in the U.S.
24-May-18

IRS Will Issue Guidance On Tax-Reform-Inspired SALT Transactions
23-May-18

New Rev. Proc. Explains Deductibility and Reliance Issues Relating to Charitable Contributions
18-May-18

How to Be Richer in Retirement
17-May-18

Tax Reform Phase 2: Pending Reality Or Political Posturing?
16-May-18

Pitfalls and Perils of Delaware Trust Decantings
16-May-18

Effectiveness of QDRO Entered After Death of Plan Participant
16-May-18

Court Overturns California Medical Aid-in-Dying Law
15-May-18

How to Obtain Estate Tax Transcripts Online
15-May-18

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

How to Navigate the Choppy Seas for Foreigners With U.S.-Based Heirs: Part I
Melvin A. Warshaw and Lawrence Lipoff - Trusts & Estates

Giving in a Post-Tax Reform World
Martin Hall, Cameron Casey and Sarah Tomeo Hertzog - Trusts & Estates

Estate Planning in a Rising Interest Rate Environment: Part I
Kerry O'Rourke Perri , Dana M. Foley and Alistair Christopher - Trusts & Estates

Proposals by States to Recast SALT Payments as Charitable Contributions
Jonathan G. Blattmachr and Richard L. Fox - Trusts & Estates

Analyzing the Applicability of IRC § 162 on the Pay-for-Play Model
Kathryn Kisska-Schulze - Virginia Sports & Entertainment Law Journal

Web Links

Exempt Organization Financial Data: CY 2017 -- IRS
Two new extracts of tax-exempt organization financial data for Calendar Year 2017 are now available on IRS's Tax Stats Web page. These annual extracts contain selected financial data from filers of information returns, Forms 990 and 990-EZ (short form), Return of Organization Exempt from Income Tax, processed for program administrative purposes during Calendar Year 2017.

2018 Investment Company Fact Book
A Review of Trends and Activities in the Investment Company Industry.

Agency Rule List, Spring, 2018- Treasury Department
From reginfo.gov, this page contains a agenda for promulgation of tax regulations, including many required by the Tax Cuts and Jobs Act of 2017.. The list includes a description of the reg project, the projected date for agency action and the associated staff contact(s).

Tax Exempt Organization Search -- IRS
The new Tax Exempt Organization Search (TEOS) replaces EO Select Check, a more limited tool available since 2012 that focused primarily on providing information on an organization’s tax-exempt status. Among the enhancements, the new TEOS tool includes images of newly-filed 990 forms and it’s mobile friendly so you can access it using smartphones or tablets.

IRS Actuarial Tables
The tables listed on this page from the IRS website are based on the most recent census data available, and are generally effective for valuation dates as determined by regulations to be published soon. The mortality table is listed as Table 2000CM. The page provides links to online versions of the following publications, which contain the actuarial tables. Publication 1457 provides examples for valuing annuities, life estates, and remainders generally. Publication 1458 provides examples for valuing interests in unitrusts. Publication 1459 provides examples for valuing remainder interests in depreciable property for income tax purposes.

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