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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

Jonas Katz & Insurance-Dedicated Funds 101: Growth, Trends and Next Steps Steve Leimberg's Financial Products Planning Newsletter Issue:1    14-Aug-18

Alan S. Gassman, Martin M. Shenkman, Brandon L. Ketron, Christopher J. Denicolo & Kenneth J. Crotty: Proposed Regulations for 199A - The Good, The Bad, the Taxpayer-Unfriendly Steve Leimberg's Income Tax Planning Newsletter Issue:152    13-Aug-18

Steve Leimberg Announces a New LISI No Charge Feature: The Financial Products Planning Newsletter Steve Leimberg's Estate Planning Newsletter Issue:2658    10-Aug-18

Steve Oshins on Paula Trust v. California Franchise Tax Board: Using a Non-Grantor Trust to Defer California State Income Tax on California-Sourced Income...Yes, Sourced Income!!! Steve Leimberg's Income Tax Planning Newsletter Issue:151    08-Aug-18

Bruce Steiner on Sukenic - Reformation of Will or Trust and IRA Beneficiary Designation Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:697    07-Aug-18

Sandra Glazier on In re Estate of Duane Frances Horton: The Will on a Phone Case Steve Leimberg's Estate Planning Newsletter Issue:2657    06-Aug-18

Actual Text

Terry L. Yaryan et ux. v. Commissioner, No. 30424-15, T.C. Memo. 2018-129 Tax Court Denies Bad Debt Deduction for Real Estate Venture
updated:16-Aug-18

S. 3326 Tax Fairness for Disabled Workers Act
updated:16-Aug-18

S. 3332 Lessen Impediments From Taxes (LIFT) for Charities Act
updated:16-Aug-18

PBBM-Rose Hill Ltd et al. v. Commissioner, No. 17-60276 (14 August 2018) Partnership Denied Charitable Deduction for Easement
updated:15-Aug-18

IR-2018-165 (14 August 2018) Taxpayers with High Incomes, Complex Returns Need to Check Withholding
updated:15-Aug-18

Martha G. Smith et vir v. Commissioner, No. 8847-12, No. 25714-12, No. 12293-14, T.C. Memo. 2018-127 (13 August 2018) Penalties Upheld Against Couple With Unreported Income
updated:14-Aug-18

Instant Audio and Podcasts

60 Second Planner

PLR201831004: Rollover of IRA Permitted
updated:14-Aug-18

Aggregation of Businesses Under the Section 199A Proposed Regulations
updated:12-Aug-18

Section 199A Regulations Limit "Crack and Pack" Strategy
updated:10-Aug-18

Podcasts

Bob Keebler on Section 199A: An Executive Summary
updated:08-Aug-18

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

BlogWatch

Early Diagnosis of Alzheimers
10-Aug-18

Proposed Reliance Regs Explain Operation & Calculation of Sec. 199A Pass-through/QBI Deduction
10-Aug-18

IRS Provides Guidance On 20% Pass-Through Deduction, But Questions Remain
09-Aug-18

IRAs and Low-Cost Mutual Funds
08-Aug-18

IRS Targets Loopholes for $415 Billion Business Owner Tax Break
08-Aug-18

IRS Releases Section 199A Regs
08-Aug-18

Highlights of the Proposed Bonus Depreciation Regulations
07-Aug-18

Retirees Struggle To Locate Billions In Lost Pensions As Government Looks For Solutions
06-Aug-18

NY Times: Wealthy Donors Abuse DAFs
05-Aug-18

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

Want Someone Like Me as Your Client?
Mitzi Perdue - Trusts & Estates

Preventing and Avoiding Costly Conflicts
Michael S. Brophy and Craig S. Weinstein - Trusts & Estates

The Rise of Women in Family Offices
Mindy Rosenthal - Trusts & Estates

Empty Structures Syndrome
Marion McCollom Hampton andNick Di Loreto - Trusts & Estates

The Federal Law of Property: The Case of Inheritance Disclaimers and Tenancy by the Entireties,
David Gray Carlson - Washington & Lee Law Review

Web Links

MassMutual Womenís Retirement Risk Study
To better understand the investment preferences and philosophies of women approaching retirement as well as women retirees, MassMutual commissioned a survey of pre-retirees within 15 years of retirement and of retirees no more than 15 years into retirement. July, 2018.

Proposed Regulations Under Code Section 199A
Text of the proposed regulations, from the KMPG website.

Recent Cases of Interest to Fiduciaries (July, 2018) -- McGuire Woods
Summaries of 14 significant court decisions. PDF, 22 pp.

Identity Theft: IRS Needs to Strengthen Taxpayer Authentication Efforts -- GAO
The Government Accounting Office reviewed IRSís taxpayer authentication efforts and made eleven recommendations to help IRS stay ahead of fraudsters.

Electronic End-of-Life and Physician Orders for Life-Sustaining Treatment (POLST) Documentation
Report from the National Coordinator for Health Information Technology describes efforts to produce a registry of POLST directives. July, 2018. PDF, 29 pp.

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