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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
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Michael E. Kitces
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A. Stephen McDaniel
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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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Recent Entries:
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Michael Geeraerts & Jim Magner: San Francisco's New Overpaid Executive Tax, Coming to a City Near You Steve Leimberg's Business Entities Newsletter Issue:213    03-Dec-20

Joy Matak, Sandra D. Glazier & Martin M. Shenkman: Estate Planning Six-Part Series for Late 2020, Part 2: Year-End Planning for Married Taxpayers Steve Leimberg's Estate Planning Newsletter Issue:2841    01-Dec-20

Larry Katzenstein: New Actuarial Tables Are Coming Steve Leimberg's Charitable Planning Newsletter Issue:303    30-Nov-20

Joy Matak, Sandra D. Glazier & Martin M. Shenkman: An Estate Planning Six-Part Series for Late 2020, Part 1 - What Planners Should Be Doing with Their Clients NOW Steve Leimberg's Estate Planning Newsletter Issue:2840    29-Nov-20

Finance 11.28.2020 Bob LeClair's Finance and Markets Newsletter Issue:1079    29-Nov-20

A Few Words of THANKS Steve Leimberg's Estate Planning Newsletter Issue:2839    23-Nov-20

Actual Text

IR-2020-269 (3 December 2020) IRS Reminds Employers of February 1 Deadline for W2s

Rev. Rul. 2020-28, 2020-52 IRB 1 (3 December 2020) No Change in Interest Rates for First Quarter of 2021

United States v. Robert Earl Ramseur, No. 20-10283 (3 December 2020) Restitution Order against Taxpayer Convicted of Assisting in Filing False Returns Affirmed by 5th Circuit

ILM 202045011 (10 June 2020) IRS Addresses Gift Tax Implications of Dissolution of Private Foundation

NHQ-01-0620-0004 (1 December 2020) IRS Allows Extended Use of Digital Signatures

Joseph A. Sikora v. United States, No. 2:19-cv-12608 (30 November 2020) Michigan District Court Dismisses Individual's Suit Challenging Tax Withholdings

Instant Audio and Podcasts

60 Second Planner

CCA 202045011 - Trust Beneficiary's Direction to Transfer Assets Is a Completed Gift

Final Regs Revise Sec. 1031 Real Property Definition

Ball -- IRA Distributions to LLC Are Taxable


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

Bob Keebler and Ed Slott on RMDs Under the CARES Act


Alabama Supreme Court: Validity of Will Signed by Another at Testator's Direction

How Ancestry Kits Upend Estate Plans and Create Estate & Trust Litigation

California Admits Incomplete Gift Non-Grantor Trusts Work...For Now

COVID Relief 2.0 Could Offer Some Donors a Bigger Charitable Tax Deduction

Fixing Social Security

With Biden Tax Plan, Should You Accept 2020 Pay Or Delay Until 2021?

How the Hold Harmless Provision Protects Your Social Security Benefits

The Right Way to Do Conservation Easements

North Dakota Supreme Court: Contempt Not Precluded By Charging Order Exclusivity

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

The Law of High-Wealth Exceptionalism
Allison Anna Tait - Alabama Law Review

Wills Formalities Beyond COVID-19: An Australian-United States Perspective
Kelly Purser, Tina Cockburn and Bridget J. Crawford - University of New South Wales Law Journal Forum

Parens Patriae and The Disinherited Child
Michael J. Hidden - Washinhgton Law Review

Fixing the Johnson Amendment Without Totally Destroying It
Benjamin M. Leff - SSRN

Life Insurance: What Attorneys and Trustees Should Know
Bruce A. Tannahill and Melisa Seyhun - Probate & Property

Web Links

Securing a Strong Retirement Act of 2020 (SECURE Act 2.0)
From Davis & Harman, LLP care of the American Benefits Council, these presentation slides explain the changes proposed in the Securing a Strong Retirement Act of 2020 (H.R. 8696) Introduced on October 27, 2020 by Ways and Means Chairman Neal and Ranking Member Brady. PDF, 38 pp., December 3, 2020.

Elder Investment Fraud and Financial Exploitation: Checklist for Lawyers -- ABA
This checklist was developed as part of the Elder Investment Fraud and Financial Exploitation Prevention Program (EIFFE Legal) in collaboration between the American Bar Association Commission on Law and Aging and the Investor Protection Trust. (March 2020)

Find & Compare Nursing Homes, Hospitals & Other Providers -- Medicare.gov
From the Medicare website: "We’ve combined our 8 original provider compare sites, giving you one place to start finding any type of care you need. New features include updated maps, new filters that help you identify the providers right for you, and a clean, consistent design that makes it easier to compare providers and find the information that’s most important to you."

The Role of Defined Benefit and Defined Contribution Plans in the Distribution of Family Wealth
Slides from a presentation to the National Tax Association’s 113th Annual Conference, November 18, 2020. The researchers addressed the following questions: How is family wealth in the form of employer-sponsored defined benefit (DB) and defined contribution (DC) plans distributed? How did the distribution of retirement assets change between 1989 and 2019, and how did it change for families with various socioeconomic characteristics? How did the phaseout of DB plans affect the concentration of family wealth? How sensitive are the estimates of wealth concentration to different inputs into the imputation of DB wealth?

Chart: 2021 Estate and Gift Tax for Non-US Citizens
This chart from Probate Stars lists the 2021 U.S. exemptions, exclusions and rates for gifts and transfers at death to and from green card holders and nonresident aliens. November, 2020.

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