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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

Evan Levine & Nainesh Shah: Nine Valuation Mistakes that Can Harm Business Owner Clients Steve Leimberg's Business Entities Newsletter Issue:206    30-Sep-20

Stephen M. Breitstone, Mary P. O'Reilly & Joy Spence - Get a GRIP! How to Lock in the Exemption and Still Benefit from It with the Grantor Retained Interest Partnership Steve Leimberg's Estate Planning Newsletter Issue:2827    29-Sep-20

Finance 9.26.2020 Bob LeClair's Finance and Markets Newsletter Issue:1070    27-Sep-20

Colleen M. Flynn, Alan S. Gassman & Ian MacLean: DOL Issues New Rules on when Paid Leave Must Be Paid and Will Be Reimbursed Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:750    24-Sep-20

Mike Jones: IRA Qualified Charitable Distributions Under IRS Notice 2020-68 Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:749    23-Sep-20

Ryan N. Parsons, Carrie Hoffman & Daniel A. Kaplan: Mandatory COVID-19 Vaccines, Are They Coming to a Workplace Near You Steve Leimberg's Employee Benefits and Retirement Planning Newsletter Issue:748    21-Sep-20

Actual Text

FS-2020-14 (30 September 2020) IRS Fact Sheet on Closing a Corporation
updated:01-Oct-20

FS-2020-15 (30 September 2020) IRS Fact Sheet on Closing a Partnership
updated:01-Oct-20

S. ____ Charitable Conservation Easement Program Integrity Act of 2020
updated:01-Oct-20

H.R. ____ Proposed Legislation Allows Face Masks and Disinfectants to Be Covered by HSAs
updated:01-Oct-20

FS-2020-16 (30 September 2020) IRS Fact Sheet on Closing a Sole Proprietorship
updated:01-Oct-20

T.D. 9925 IRS Final Regulations on Business Expenses
updated:01-Oct-20

Instant Audio and Podcasts

60 Second Planner

IRS Form 8283 and Charitable Deduction Carryovers
updated:29-Sep-20

Toth -- FBAR Penalty May Exceed $100,000
updated:25-Sep-20

Tax Court -- Advances to Son Were Loans and Gifts
updated:22-Sep-20

Podcasts

Keebler on 2020 Year-End Tax Planning
updated:13-Aug-20

Keebler and Blattmachr on the Basis of IDGT Assets at Death
updated:25-Jul-20

Video Podcast: Keebler and Shenkman on the PPP Flexibility Act
updated:05-Jun-20

Bob Keebler and Chris Hesse on IRC Section 461(l) and the CARES Act
updated:16-May-20

Bob Keebler and Mark Fichtenbaum: Tax Planning in a Volatile Market with Low Interest Rates
updated:06-May-20

Keebler on Roth Conversions in a Volatile Market
updated:25-Apr-20

Bob Keebler and Ed Slott on RMDs Under the CARES Act
updated:15-Apr-20

Bob Keebler and Jason Early on the Cavallaro Case
updated:19-Mar-20

BlogWatch

Thinking Twice about a 72(t) Early Distribution Plan
29-Oct-20

The Biden Tax Plan: Proposed Changes And Year-End Planning Opportunities
30-Sep-20

In Isolating Times, Can Robo-Pets Provide Comfort?
30-Sep-20

PLR 202037009: Careful Structuring Avoids Self-Dealing by CLT
28-Sep-20

Income Tax Treatment of Lawsuit Settlements
28-Sep-20

Charitable Conservation Easements Remain Under Attack—The Latest IRS Data
28-Sep-20

McKenny (11th Circuit): Suit Against Tax Advisor Yields Taxable Income
24-Sep-20

Federal District Court: Trust Held Property As Nominee
23-Sep-20

IRS: No 1099-C Required for Forgiven PPP Loans
23-Sep-20

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

PPP Loan Forgiveness: What CPAs Should be Doing Now
Kari Hipsak - Journal of Accountancy

ESG Investing: Theory, Evidence, and Fiduciary Principles
Max M. Schanzenbach and Robert H. Sitkoff - Journal of Financial Planning

Private Operating Foundation Reform and J. Paul Getty
Khrista McCarden - Pittsburgh Tax Review

Foundation Regulation in Our Age of Impact
Dana Brakman Reiser - Pittsburgh Tax Review

The Five Percent Fig Leaf
Ray D. Madoff - Pittsburgh Tax Review

Web Links

Assisting Cognitively Impaired Individuals with Voting: A Quick Guide -- ABA
From the American Bar Association Commission on Law & Aging. The techniques and tips described in this guide can improve communication with a person who has cognitive impairment, consistent with election laws.

Dementia Values & Priorities Tool -- Compassion & Choices
From Compassion & Choices, the Dementia Values & Priorities Tool helps patients stay in control of their lives and care in the early stages of a dementia diagnosis. Patients will be able to provide a set of clear-cut care instructions to their loved ones, outlining their intentions through a personalized care plan called a Dementia Healthcare Directive, which adds to a standard advance directive, and gives loved ones a way to implement critical, informed decisions on the patient’s behalf free of guilt.

FY 2019 Projections Report -- PBGC
The Pension Benefit Guaranty Corporation (PBGC) insures against the loss of pension benefits by participants in private-sector pensions. PBGC operates two separate insurance programs, one for single-employer plans and one for multiemployer plans, that are legally separate, and operationally and financially independent. These two programs also offer different benefit guarantees and feature different funding mechanisms. This report provides 10-year projections, ending with FY 2029 (September 30, 2029), of the financial status of both programs under a range of future financial scenarios.

Recent Cases of Interest to Fiduciaries (9/2/2020) -- McGuire Woods
The September, 2020 installment of the McGuireWoods Fiduciary Advisory Services annual multipart series on recent fiduciary cases.

Prop. Reg. -- Fiduciary Duties Regarding Proxy Voting and Shareholder Rights -- U.S. DOL
Proposed regulations on the obligations of ERISA retirement plan fiduciaries when exercising proxy voting and shareholder rights. PDF, 96 pp.

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