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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

Richard Fox, Jonathan Blattmachr & Mitchell Gans: Ninth Circuit Affirms Dieringer v. Com'r; Post-Death Redemption of Stock Bequeathed to Private Foundation Reduces Estate Tax Charitable Deduction; A Flawed Result Because Taxpayer Apparently Sparred S Steve Leimberg's Charitable Planning Newsletter Issue:281    23-Apr-19

Dave Slenn: Micro-Captives & the IRS's Dirty Dozen List Steve Leimberg's Asset Protection Planning Newsletter Issue:381    22-Apr-19

Finance 4.20.2019 Bob LeClair's Finance and Markets Newsletter Issue:1001    21-Apr-19

Jim Weller: Revisiting the Trust Company Solution Steve Leimberg's Estate Planning Newsletter Issue:2719    18-Apr-19

Bruce Steiner: A First Look at the SECURE Act Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:706    16-Apr-19

7520 and Other Key Rates - May 2019 Steve Leimberg's Estate Planning Newsletter Issue:2718    16-Apr-19

Actual Text

S. 1138 Working Families Tax Relief Act
updated:24-Apr-19

PLR 201911001 (11 December 2019) IRS Allows Retroactive QEF Election
updated:24-Apr-19

S. 1089 Restoring Access to Medication Act of 2019
updated:23-Apr-19

S. 1115 Ensuring Integrity in the IRS Workforce Act of 2019
updated:23-Apr-19

S. 1210 Volunteer Responder Incentive Protection Act of 2019
updated:23-Apr-19

S. 1121 Properly Reducing Overexemptions for (PRO) Sports Act
updated:23-Apr-19

Instant Audio and Podcasts

60 Second Planner

PLR 201911001 -- Retroactive QEF Election
updated:23-Apr-19

PLR 201901004 -- Extension of Time for Classification Election
updated:18-Apr-19

Johnson -- Government's Estate Tax Collection Claim is Timely
updated:16-Apr-19

Podcasts

California: Planning in Anticipation of Estate Tax Legislation
updated:12-Apr-19

Bob Keebler and Mitchell Gans: Kaestner and Protective Refund Claims
updated:06-Apr-19

Bob Keebler on Notice 2019-07
updated:25-Jan-19

Keebler: An Overview of Section 199A Final Regulations
updated:25-Jan-19

Bob Keebler on Roth IRA Basics
updated:04-Sep-18

Keebler on Roth IRA Conversions After the Tax Cuts and Jobs Act
updated:24-Aug-18

Bob Keebler on Tax Planning Under the Section 199A Regulations
updated:20-Aug-18

Bob Keebler -- Overview of the Section 199A Proposed Regulations
updated:17-Aug-18

BlogWatch

Key Tax Considerations When Advising Non-US Citizen Clients
24-Apr-19

Everything You Wanted to Know About 501(c)(4)s But Were Afraid to Ask
24-Apr-19

State Taxes on Recreational Marijuana: A Summary
24-Apr-19

Using a QCD to Help Rebuild Notre Dame
23-Apr-19

If The ACA Is Enjoined, Must The TCJA Be Enjoined Too?
23-Apr-19

Syzygy: Tax Court Denies Deductions for Captive Insurance Arrangement
23-Apr-19

IRS Releases Latest Round Of Opportunity Zone Regulations: Where Do We Stand Now?
22-Apr-19

A Tool That Helps Family Caregivers Map Their Support Systems
22-Apr-19

IRS Section 199A FAQs Contains Surprise Position on Health Insurance Premiums for S Corp Shareholders
21-Apr-19

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

Less Trust Means More Trusts
Bridget J. Crawford - Washington & Lee Law Review

Fiduciary Investments in Cannabis Securities
Melanie L. Fein - SSRN

The Golden Years, Gray Divorce, Pink Caretaking, and Green Money
Naomi Cahn - Family Law Quarterly

A Challenging Inheritance: The Fate of Mark Twain's Will
Henry S. Cohn and Adam J. Tarr - Quinnipiac Law Review

No Orchard, No Capital Gain
Calvin H. Johnson - Journal of Taxation

Web Links

2019 OASDI Trustees Report -- U.S. Social Security Administration
The Social Security Act requires that the Board, among other duties, report annually to the Congress on the actuarial status and financial operations of the OASI and DI Trust Funds. This 2019 report is the 79th such report. April 22, 2019. 270 pp., PDF.

Audio of Supreme Court Argument in Kaestner Trust Case
Audio of oral argument heard April 16, 2019. For the Petitioner North Carolina Department of Revenue: Matthew W. Sawchak, Solicitor General. For the Respondent The Kimberley Rice Kaestner 1992 Family Trust: David A. O'Neil. One hour, one minute.

Draft Form 8995 -- Qualified Business Income Simplified Computation -- IRS
Draft form for use with 2019 income tax returns to make a simplified computation of the allowable deduction for qualified business income under Code section 199A. Released 4/15/2019.

Draft Form 8995-A Qualified Business Income Deduction -- IRS
Draft form for use with 2019 income tax returns to compute the allowable deduction for qualified business income under Code section 199A. Released 4/15/2019.

Transcript of Supreme Court Oral Argument in Kaestner Trust Case
Transcript of oral argument heard April 16, 2019. For the Petitioner North Carolina Department of Revenue: Matthew W. Sawchak, Solicitor General. For the Respondent The Kimberley Rice Kaestner 1992 Family Trust: David A. O'Neil.

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