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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
Larry Katzenstein
Robert S. Keebler
Donald H. Kelley
Bernard S. Kent
Michael E. Kitces
Bob LeClair
Paul S. Lee
Steve Leimberg
Jim Magner
Carlyn McCaffrey
A. Stephen McDaniel
John McFadden
Kevin J. McGrath
Mark Merric
Charles Ian Nash
Michel Nelson
Richard W. Nenno
Duncan E. Osborne
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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Chris Mercer on Blake B. Hartman v. BigInch Fabricators & Construction Holding Company, Inc. - Indiana Supreme Court Affirms the Words on the Page of a Mandatory Buyout Provision Steve Leimberg's Business Entities Newsletter Issue:222    23-Feb-21

Michael Geeraerts & Jim Magner: Alternative Life Insurance Ownership Structures if Congress Takes a Swing at ILITs Using New Code Section 2901 Steve Leimberg's Estate Planning Newsletter Issue:2865    22-Feb-21

Finance 2.20.2021 Bob LeClair's Finance and Markets Newsletter Issue:1091    21-Feb-21

Michael Liebeskind & Bryan Bloom: New Law Changes Interest Rate Assumptions for Life Insurance - A Positive Impact on Private Placement Life Insurance Steve Leimberg's Financial Products Planning Newsletter Issue:22    18-Feb-21

Steven M. Hogan, Bob Pierce, Alan S. Gassman and Peter Donovan: The Florida Documentary Stamp Tax and Revocable Living Trusts - A Swamp of Confusion for the Department of Revenue Steve Leimberg's Estate Planning Newsletter Issue:2864    17-Feb-21

7520 and Other Key Rates - March 2021 Steve Leimberg's Estate Planning Newsletter Issue:2863    16-Feb-21

Actual Text

S. _____ Electric Credit Access Ready at Sale (Electric CARS) Act of 2021

Patrice Lynette Harold v. United States, No. 2:20-cv-10514 (22 February 2021) Debtor's Tax Liabilities Not Dischargeable in Bankruptcy

Blake B. Hartman v. BigInch Fabricators & Construction Holding Company, Inc., No. 20S-PL-618, Indiana Supreme Court (28 January 2021) Indiana Supreme Court Affirms the Words on the Page of a Mandatory Buyout Provision

IR-2021-43 (22 February 2021) All Texans Eligible for Disaster Relief from IRS Following Recent Storms

Desert Organic Solutions v. Commissioner, No. 18114-14, T.C. Memo. 2021-22 (22 February 2021) Tax Court Finds for IRS Against Marijuana Dispensary

PLR 202107002 (30 June 2020) IRS Grants Extension to Elect Out of GSTT Exemption Allocation

Instant Audio and Podcasts

60 Second Planner

PLR 202107001: Extension of Time for Opting Out of Automatic GST Allocation

Rev. Rul. 2021-05: Interest Rates for March

Sells: Tax Court Denies Charitable Conservation Easement Deduction


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


When a “Reverse Rollover” Makes Sense

PPP Revamped To Benefit Smallest Businesses

Tax Court: Section 280E Disallowance Extends to All Expenses, Including Charitable Payments

IRS Mailed 260,000 Failure-to-file Notices, but Admits Many Likely Are Wrong

W&M Members Ask IRS to Extend April Tax Day Deadline

IRS Delivers Covid-19 Surprise To Workers: A Chance To Redo Their 2021 Health Plan And FSA Choices

Transferring a Roth IRA After Divorce

Applying the DOL's New Missing Participant Guidance in the Real World

Reviewing Social Security Statements And Helping Clients Access And Make Corrections

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

Conservation Easements and Development Rights: Law and Policy
Nancy A. McLaughlin and Ann Taylor Schwing - Tax Notes

20 Recent IRS Enforcement Actions in Conservation Easement Disputes: Awareness and Preparation Are Key
Hale E. Sheppard - Journal of Taxation

An Estate Planner's Guide to Specific Testamentary Gifts
Gerry W. Beyer - SSRN

Taxing Our Wealth
Florian Scheuer and Joel Slemrod - Journal of Economic Perspectives

Grantor Trust Reimbursement Statutes
Kristen A. Curatolo and Jennifer Smith - Trusts & Estates

Web Links

2020 IRS Publication 17 -- Your Federal Income Tax
Publication 17 covers the general rules for filing a federal income tax return. It explains the tax law to make sure you pay only the tax you owe and no more. This page from the IRS website contains a link to the most recent revision of Publication 17, released February 11, 2021.

Plan Design During Challenging Times: 7 Actionable Insights from Behavioral Finance
This whitepaper from Voya Financial proposes changes to plan design that can boost savings once the economy recovers. PDF, 12 pp. February, 2021.

Public Pension Plan Investment Return Assumptions: NASRA
This Issue Brief from the National Association of State Retirement Administrators discusses how investment return assumptions are established and evaluated, compares these assumptions with public funds’ actual investment experience, and the challenging investment environment public retirement systems currently face. PDF, 5 pp. Updated February, 2021.

2021 Compensation Committee Handbook
The duties imposed on compensation committees of publicly traded companies have evolved and grown over time. This seventh edition of the Compensation Committee Handbook from the lawyers of the Executive Compensation and Benefits group at Skadden, Arps, Slate, Meagher & Flom LLP and Affiliates is intended to help compensation committee members understand and comply with the duties imposed upon them. Downloads as PDF. 120 pp., January, 2021.

Supports and Tools for Elder Abuse Prevention (STEAP)
From the USC Center on Elder Mistreatment and the National Center on Elder Abuse (NCEA), free and ready-to-use materials to engage and educate your community about the role everyone can play in preventing elder abuse.

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