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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
April K. Caudill
Natalie Choate
Virginia F. Coleman
Andrew J. DeMaio
Joan B. Di Cola
Dan Evans
Gary L. Flotron
Richard L. Fox
Mitchell M. Gans
Alan S. Gassman
Wendy S. Goffe
Jonathan E. Gopman
Steven B. Gorin
Ellen Harrison
Jason E. Havens
Johnine Hays
L Paul Hood
Laura Howell-Smith
Michael J. Jones
James M. Kane
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Steven J. Oshins
David Pratt
Charles L. Ratner
Gideon Rothschild
Charles (Chuck) Rubin
Keith Schiller
John J. ("Jeff") Scroggin
Martin M. Shenkman
Ed Slott
Marc Soss
Bruce D. Steiner
Conrad Teitell
Howard M. Zaritsky

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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:
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John A. Terrill & Michael A. Breslow: Congress Passes Corporate Transparency Act to Require Disclosure of Beneficial Owners of Entities and the Creation of a National Registry of Entities Steve Leimberg's Business Entities Newsletter Issue:218    21-Jan-21

Alan Gassman & Brandon Ketron: The 10 Biggest Questions Following the Economic Aid Act & Subsequent Guidance Steve Leimberg's Business Entities Newsletter Issue:217    20-Jan-21

Alan Gassman & Brandon Ketron: Updates to PPP Reapplication Procedures Following SBA's Release of Procedural Notice 5000-20076 Steve Leimberg's Business Entities Newsletter Issue:216    19-Jan-21

7520 and Other Key Rates - February 2021 Steve Leimberg's Estate Planning Newsletter Issue:2855    19-Jan-21

Bob Keebler, Jonathan Blattmachr & Martin Shenkman: After the Georgia Runoff, What Tax Planning Should You Do NOW! Steve Leimberg's Estate Planning Newsletter Issue:2854    18-Jan-21

Finance 1.16.2021 Bob LeClair's Finance and Markets Newsletter Issue:1086    17-Jan-21

Actual Text

H.R. ____ Emergency Pension Plan Relief Act of 2021 (20 January 2021)

Aspro Inc. v. Commissioner, No. 17494-17, T.C. Memo. 2021-8 (21 January 2021) Tax Court Disallows Deductions for Management Fees

Notice 2021-8, 2021-6 IRB 1 (19 January 2021) IRS Relief on Underpayments of Estimated Tax

Notice 2021-11, 2021-6 IRB 1 (19 January 2021) IRS Provides Guidance on Extension to Pay Deferred Payroll Taxes

Notice 2021-10, 2021-6 IRB 1 (19 January 2021) Additional COVID-19 Relief for Qualified Opportunity Funds

SBA Procedural Notice 5000-20076 (13 January 2021) Updates to PPP Reapplication Procedures

Instant Audio and Podcasts

60 Second Planner

Rev. Rul. 2021-04: Applicable Federal Rates for February

Nevada Supreme Court: Notice Failed to Bar Challenge to Trust Validity

Mann v. U.S. -- No Deduction for Charitable Gift of House


Bob Keebler, Mary O'Reilly, and Stephen Breitstone on the Grantor Retained Interest Partnership

Bob Keebler and Paul Lee on Capital Gain Planning in 2020

Keebler on 2020 Year-End Tax Planning

Keebler and Blattmachr on the Basis of IDGT Assets at Death

Video Podcast: Keebler and Shenkman on the PPP Flexibility Act

Bob Keebler and Chris Hesse on IRC Section 461(l) and the CARES Act

Bob Keebler and Mark Fichtenbaum: Tax Planning in a Volatile Market with Low Interest Rates

Keebler on Roth Conversions in a Volatile Market


Revised SBA Forms Released for Forgiveness of PPP Loans

Anyone Now Can Get Special IRS-Issued PIN to Thwart Tax Identity Theft

Biden’s Extension Of Student Loan Freeze Will Continue To Count Towards Loan Forgiveness

Why The New 100%-Of-AGI Charitable Deduction Limit Isn’t Actually Good Tax Planning

Equitable Remedy To Circumvent Charging Order Exclusivity Denied In Ramos

Tax Analysts Makes Federal Tax Library (Code, Regs, Cases, Rulings, Legislative Materials) Available For Free

NY Times: Biden May Eliminate Step-Up In Basis At Death

‘Bridges’ to Maximize Social Security Benefits Should Be Built Into 401(k)s, Researchers Say

Borrowers Will Be Required to Repay Amounts of PPP Loans In Excess of Amounts Actually Allowed Under the Program, Even if Due to Lender Error

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

RPTE Advocates for Remote Ink Notarization and Remote Witnessing During the Pandemic
Jo-Ann Marzullo - Probate & Property

So Many Have Died: COVID-19 in America’s Nursing Homes
David English - Probate & Property

Taxing Gains at Death
Harry L. Gutman - Tax Notes

A Safe Harbor in the Medicaid Adventure: Lady Bird and Transfer on Death Deeds
Gerry W. Beyer - ACTEC Law Journal

Trusts in Guardianship: Using “Family Freeze” Agreements to Resolve Disputes
Gerard G. Brew - ACTEC Law Journal

Web Links

Tax Notes Federal Tax Library
Searchable library of federal tax law primary materials, available for free from Tax Analysts. The library includes Internal Revenue Code, Regulations, IRS rulings, court cases, selected briefs and pleadings, and legislative documents. Sponsored by Deloitte Tax, LLP.

Considerations for Recognizing and Addressing Participants with Diminished Capacity
This report, produced by the Advisory Council on Employee Welfare and Pension Benefit Plans, offers recommendations to mitigate risks to individuals resulting from diminished mental capacity, including potential financial exploitation.

Directions of Reform: 2020 Adult Guardianship Legislation Summary -- ABA
From the American Bar Association Commission on Law and Aging, a summary of 22 enactments from 38 states as of December 31, 2020. PDF, 24 pp. January, 2021.

The Social Security Retirement Age -- CRS
This Congressional Research Service report, updated on January 8, 2021, describes how the retirement age is calculated and how it affects the amount of benefits. PDF, 28 pp.

2020 Annual Report of the Participant and Plan Sponsor Advocate -- PBGC
This statutorily required 2020 Annual Report discusses the activities of the Office of the Pension Benefit Guaranty Corporation (PBGC) Participant and Plan Sponsor Advocate (Office of the Advocate), and is submitted to the Health, Education, Labor and Pensions Committee of the Senate, the Committee on Finance of the Senate, the Committee on Education and Labor of the House of Representatives, and the Committee on Ways and Means of the House of Representatives no later than December 31 of each calendar year. In addition to describing participant and plan sponsor activities, this Report discusses the Office of the Advocate’s latest initiative, the Pension Plan Registry Project. PDF, 21 pp. 12/31/2020.

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