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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

Finance 10.17.2020 Bob LeClair's Finance and Markets Newsletter Issue:1073    18-Oct-20

7520 and Other Key Rates - November 2020 Steve Leimberg's Estate Planning Newsletter Issue:2830    16-Oct-20

John Beck, Alan Gassman & Jerry Hesch - Termination of Charitable Lead Annuity Trusts, Why and How Steve Leimberg's Charitable Planning Newsletter Issue:302    15-Oct-20

Alan Gassman, Brandon Ketron & Kevin Cameron: Good News & Guidance for PPP Borrowers with Loans under $50,000 Steve Leimberg's Business Entities Newsletter Issue:209    13-Oct-20

Alan Gassman, Brandon Ketron & Kevin Cameron: Entity Transfer, Gift & Income Tax Planning for PPP Borrowers - New Challenges Call for Old Solutions Steve Leimberg's Business Entities Newsletter Issue:208    12-Oct-20

Finance 10.10.2020 Bob LeClair's Finance and Markets Newsletter Issue:1072    10-Oct-20

Actual Text

Notice 2020-77, 2020-45 IRB 1 (16 October 2020) Updated Weighted Average Interest Rates, Yield Curves, and Segment Rates for October 2020
updated:18-Oct-20

Rev. Rul. 2020-24, 2020-45 IRB 1 (16 October 2020) Payment from Qualified Report Plan Is Subject to Income Tax Withholding
updated:18-Oct-20

Rev. Proc. 2020-46, 2020-45 IRB 1 (16 October 2020) IRS Identifies New Reason for Self-Certification of IRA Rollover Waiver Eligibilty
updated:18-Oct-20

T.D. 9918 (16 October 2020) Effect of Section 67(g) on Trusts and Estates
updated:18-Oct-20

PLR 202042012 (22 July 2020) Trust with Decedent's IRA Proceeds Is See-Through Trust
updated:18-Oct-20

PLR 202042007 (15 July 2020) No Self-Dealing in Proposed Transaction between Private Foundation, Decedent's Estate and Couple's Trusts
updated:18-Oct-20

Instant Audio and Podcasts

60 Second Planner

AM 2020-010 -- Assessing Fraud Penalties in Syndicated Conservation Easement Cases
updated:16-Oct-20

Final Regulations on Income Tax Deductions for Trusts and Estates
updated:13-Oct-20

Lucero -- Tax Court Denies Loss Deduction for Vacation Home Rental
updated:08-Oct-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

FBAR Filing Deadline Remains October 15th Despite Contradictory Advice
16-Oct-20

Higher Earners Face More Payroll Taxes in 2021 as Social Security Wage Base Goes to $142,800
15-Oct-20

Dementia Deaths Rise During the Summer of COVID, Leading to Concern
14-Oct-20

Cross-Border Financial Planning: Issues When Advising International Clients
14-Oct-20

Healthy Life Insurance Policyowners Can Qualify for Life Settlements
14-Oct-20

2020 Draft Instructions Remove Reference to Reducing QBI by Charitable Contributions
14-Oct-20

Tax Court Will Go Dark For December
13-Oct-20

October 31 Deadline for Supplying Trust Information to IRA Custodian
12-Oct-20

Despite Tax Receipts, Court Orders Destruction Of ‘Historic’ Moonshine
12-Oct-20

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

Discounts for Lack of Control and Marketability in Business Valuations
Seth Webber, Casey Karlsen, and Cameron Scott - Estate Planning

Powers of Attorney and Medical Decision Making
Louis A. Silverman - Estate Planning

Funding Advocacy Efforts with Private Foundations
Ronald M. Jacobs and Christopher N. Moran - Estate Planning

Charitable Planning for Individuals under the SECURE and CARES Acts
Sanford J. Schlesinger and Andrew S. Auchincloss - Estate Planning

Taxpayers Die but Their International Penalties Live On
Hale E. Sheppard - Journal of Taxation

Web Links

Joint Letter to IRS Supporting Permanent Extension of Remote Notarization Rules
Letter to Treasury officials from seventeen organizations expresses support for the continuation on a permanent basis of the temporary relief from the physical presence requirement for retirement plan spousal consent in IRS Notice 2020-42.

Fact Sheet: 2021 Social Security Changes
Cost of living adjustments for 2021.

Closing a Business -- IRS
The IRS has launched this redesigned webpage to help business owners navigate federal tax steps when closing a business. The information includes what forms to file and how to report revenue received in the final year of business and expenses incurred before closure.

Frequently Asked Questions by Guardians About the COVID-19 Pandemic -- NGA
From the National Guardianship Association, the American Bar Association Commission on Law and Aging and the National Center for State Courts, this publication compiles answers to questions frequently asked by guardians.

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.

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