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Bruce Steiner: New Jersey Basis Step-Up for Individual Retirement Accounts

Koy Kosek: Quantifying the Impact of the 0.5% Floor and the 2/37ths Reduction on Charitable Contributions by Individuals

Richard Fox on Bank of America v. Neronha: Donor Intent and Evolving Healthcare Delivery - Applying Cy Pres After a Hospital Ceases Providing Inpatient and Emergency Care

Rob Haynie: There Are No More Excuses - What LISA's 2025 Market Data Means for Every Retirement Conversation

RP v. TV: A Tailored Personal Protection Order May Be Appropriate but Consider the Options and the Potential Benefit of an Elder Abuse Shelter

60-Second Planner: PLR 202622001 -- No Gain Recognized on Portfolio Transfer to Partnership

Angela Vickerman & Martin M. Shenkman: Bill Payment and Daily Financial Management Services for Aging and Vulnerable Clients

Ben Harvill on Washington's Millionaire?s Tax and the New Tax Base: Three Fault Lines for Practitioners

Natalie Choate on the QLAC Flip: An Important Election for QLAC-Owning Clients

60-Second Planner: Murray Bill Would Tax Trusts Over $50 Million

Sandra D. Glazier on Miller v. Williams: Attorney Fees Incurred by Guardian May Be Recovered from Decedent Estate Even Though Not Allowed During Guardianship Proceedings Under the Right Circumstances

Jim Weller: Choosing Between a Licensed Private Trust Company and an Unlicensed Private Trust Company

PLR 202618003 -- Extension Granted to Allocate GSTT Exemption

Bruce Steiner on S Corporations: Sometimes Useful but Not a Panacea

Jennifer Lollar & Linas Sudzius: Sawyer v. Commission Reveals the Risks Associated with the Infinite Banking Concept

Estate & Financial Planning Newsletters: Expert Advice | Leimberg Information Services

Linda Kotis & Retirement Writes - Top Ten Benefits of Retiring in 2025

Denise Appleby: When IRA Records Are Missing - Reconstructing RMDs Using Reasonable Estimates Without Compromising Compliance

Richard L. Fox on Lessons from the Cummings v. Deloitte Litigation: When a Tax Plan to Transfer a Family Business to a Charitable Foundation Goes Wrong

Martin M. Shenkman, Jonathan G. Blattmachr & Robert S. Keebler: Strengthening Social Security and Reframing Transfer Tax Planning - A Technical Analysis of the Strengthening Social Security by Taxing Dynastic Wealth Act Proposal

Mark Vanderpol: Equal Does Not Mean Fair - Rethinking Estate Distribution in Complex Estates

60-Second Planner: District Court -- Section 6166 and the Statute of Limitations on Collection

Jennifer Lollar & Linas Sudzius: The Latest Word on Captive Insurance Companies

Mark Hampton: IRS Escalates Enforcement of Charitable LLC Structures - What FSA 20260401F Means for Gifts of Partnership Interests

Ernie Guerriero & Jim Magner: Department of Labor Proposes New Fiduciary Safe Harbor for Fiduciary Duties in Selecting Designated Investment Alternatives

Jay Adkisson on US v. Huckaby: Nevada Domestic Asset Protection Trust Fails to Protect California Real Estate

Jim Weller: Maximizing College Eligibility - A Financial Pathway for Certain Student-Athletes

Jennifer Lollar & Linas Sudzius on FSA 20260401F: Life Insurance, Charitable LLCs and the IRS

Expanding Qualified Charitable Distributions from IRAs to Donor-Advised Funds, A Significant Shift in Charitable Giving Policy

Is a SLAT Just a SLAT: How Many Ways Can You Structure a SLAT?

Steve Oshins Analyzes a New DAPT Case: United States v. Huckaby

Denise Appleby: Advisor Planning Opportunities Using Trump Accounts

Michael G. Goller, Robert S. Keebler & Jim Magner on Kwong v. US: Federal Claims Court Holds COVID-19 Disaster Relief Suspended Certain Federal Tax Deadlines - Action May Be Required Now

Bill Boersma: Is Variable Life Insurance More Expensive?

Brendan Kruh and John McDermott on Tax Alpha and Long/Short Overlay Strategies: A Practitioner's Perspective on After-Tax Portfolio Efficiency

60-Second Planner: Income Tax Planning with 1041 Elections

Learned AI Conversations Outside of Legal Counsel Are Not Private, Privileged or Protected from Discovery in Litigation, and May Not Be Privileged Even with Legal Counsel

Denise Appleby: Post Age 18 IRA Coordination, Roth Conversions and Basis Segregation

Sandra D. Glazier on Young v. Kashat: Issues Relating to Specially Devised Real Estate

Steve Oshins Releases 12th Annual Non-Grantor Trust State Income Tax Chart

Bob Keebler on Peterson v. Christian Community Foundation: A $21 Million Donor-Advised Fund Lawsuit - Are "Advisory" Rights Becoming Litigable?

Richard L. Fox on FSA 20260401F: Targeting Promoted "Charitable LLC" Structures Using Nonvoting Interests

Paul Hood on Form 706: Ten Critical Updates for Estate Tax Filers

Sandra D. Glazier on In re EMV, Minor: Third Party Custody and/or Guardianship after the Death of One of the Child?s Parents

AI and Estate Planning in 2026

The Good, Bad and Ugly of the Transfer Portal in College Sports

Jonathan Blattmachr, Thomas Tietz & Martin M. Shenkman on Code §2036(b) Voting Stock: A Technical Summary for Practitioners

Richard L. Fox and Jonathan G. Blattmachr on Donor-Advised Funds: Reducing Advisory-Privilege Risk After Peterson, Without Undermining DAF Status

Paul Hood on In the Matter of the Niki and Darren Irrevocable Trust and the N and D Delaware Irrevocable Trust: Delaware Chancery Rules on Trustee Authority, Beneficiary Interests and Irrevocable Trust Control

Denise Appleby on Notice 2026-9: IRS Extends SECURE 2.0 Act Amendment Deadline for IRAs to December 31, 2027

Paul Hood on Spenlinhauer Est. v. Commissioner: How NOT to arrange a Self-Cancelling Installment Note

Richard L. Fox on Peterson v. Christian Community Foundation d/b/a WaterStone: Recent DAF Complaint Filed in Federal Court Raises Question - Do Advisory Privileges Constitute Legally Enforceable Rights?

Denise Appleby: Trump Account Investment Rules During the Growth Period

Notice 2026-13 -- Safe Harbor Explanations for Rollover Distributions

The Looming Long-Term Care Problem and How One State Is Addressing It

Sandra D. Glazier on In re Wessels Family Trust: The Importance of Determining Grantor Intent

2026 An AI Odyssey, Part 1

Upcoming Webinars

Alan S. Gassman, Martin M. Shenkman, Jacob Weber & Adam Oakes: New York's Medical Aid in Dying Act - What Advisors Need to Know

Jim Weller: The Potential Fallout from NIL and Revenue Sharing in College Sports

Bob Keebler on IR-2025-129: Treasury/IRS Release Guidance on the New Deduction for "No Tax on Car Loan Interest" from the One Big Beautiful Bill

Denise Appleby: The Architecture of Trump Accounts: Purpose, Structure and the Two-Phase Framework

Marc Soss: Do Your State Statutes Permit Medicaid to Pursue Claims Against the Beneficiary of an Estate?

Bill Boersma: What the Kyle Busch Case Reveals About Indexed Universal Life Policies

So, I Am Still a Domiciliary of New York?

Philip Gross & Eli Shalam: Tax Issues and Planning to Consider Before and After Year-End 2025

Richard L. Fox on Grantor CLATs in Year-End Planning: Popular, Powerful and Riddled with Pitfalls

Neal Nusholtz on the Section 1014 SLAT

Jennifer Lollar & Linas Sudzius on Kadau v. Commissioner: Captive Insurance Arrangement Fails to Pass Muster

Top 5 Planning Considerations

Influencers and Resellers Beware - The IRS May Come Knocking on Your Door

What do Plumbers, Wax Techs, and Chocolatier's All Have in Common?

Richard L. Fox on the New 0.5% AGI Floor and the "$1 Cliff" - Statutory Carryover Rule Produces Harsh Result

Jay Adkisson: Asset Protection Planning Misconceptions

Bob Keebler's Tax Asset Class Chart

Denise Appleby on Trump Savings Accounts: What Advisors Must Do Now to Prepare for the July 2026 Launch

Individual Retirement Annuity Payable to Decedent's Estate Could Be Transferred to an Inherited IRA

Finance Newsletter

Quirk of One Big Beautiful Bill Makes the Actual Top Tax Rate for High-Income Taxpayers 45.5%

Life Insurance Planning Changes After the Big Beautiful Tax Act

Financial Advisor Article

Sandra D. Glazier on In Re Conservatorship of BJH: The Importance of Keeping Records When Acting Under a Durable Power of Attorney

The Impact of the 2/37ths Itemized Deduction Limitation on Trusts and Estates

Dan Johnson: The "Big Beautiful Bill" Act (OBBA) ? A Concise Summary

The Big Beautiful Bill's Impact on Estate and Income Tax Planning

Bob Keebler | James Magner | OBBB

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Bob Keebler 60 Second Planner

Neal Nusholtz on PLR 9321050 & Basis Step-Up with Retained Life Estates

Estate & Financial Planning Newsletters: Expert Advice | Leimberg Information Services

Estate & Financial Planning Newsletters: Expert Advice | Leimberg Information Services

PLR 202518012 - Extension to Make Portability Election

Linda Kotis & Retirement Writes - Sizing Down (PART 1)

Richard L. Fox and Blake I. Fox

Sandra D. Glazier on In Re Sherrod Estate

Steve Oshins on In the matter of the CES 2007 Trust: Delaware Court Says Domestic Asset Protection Trust Is Protected

Four Paths to Portability - Bob Keebler

Estate of Galli v. Commissioner

Finance Newsletter

Reaching New Markets Via the New Markets Tax Credit

Bob Keebler's Tax Incentives Free Video

Bradley Burnett on Dolores Murphy v. U.S. - Is Boyle Bulletproof?

Jim Weller: 10 Practical Tips for the Successful Operation of a Private Trust Company

Bob Keebler's 60 Second Planner

Private Annuity Sales FREE Video

Linda Kotis & Retirement Writes: Inaugural Newsletter

Steve Oshins Releases 11th Annual Non-Grantor Trust State Income Tax Chart

Paul Hood: Caveat So-Called Baby 706's!

60-Second Planner: FinCEN Extends BOI Reporting Deadline

Finance Newsletter

60-Second Planner: Estate Tax Repeal Bill Introduced in House

Paul Hood Book Review: Rich Lippman's Last Bucket List: Kickstart a CREATIVE Estate Plan Worthy of Your LIFE

Sandra D. Glazier on In Re Donald F. Clark Trust: A Beneficiary Can't Be a Slayer When the Decedent Dies of Natural Causes

Bipartisan Bill Would Reform Tax Administration

Thomas Tietz, Joy Matak, Martin Shenkman & Jonathan Blattmachr: Notes from the 59th Heckerling Institute on Estate Planning

60-Second Planner: Administration Offers Buyout to Government Employees

Becky Wuest Creavin, Patti Janco, & Martin M. Shenkman: Is Solving the Reciprocal Trust Issue Jumping from the Frying Pan into the Fire?

Steve Oshins Updated Dynasty Trust State Rankings Chart Commentary

State Rankings Charts | Steve Oshins

Supreme Court Stays CTA Injunction

Bob Keebler SLAT video

Airline 401(k) Plan Violated ERISA by Favoring ESG

Supreme Court to Take on CTA Dispute

PLR 202451011 -Allocation of GST Exemption at End of ETIP

President Biden Signs the Social Security Fairness Act, H.R. 82, Repealing the Windfall Elimination Provision (WEP) and the Government Pension Offset (GPO)

Proposed Regs on Circular 230

Martin M. Shenkman, Jonathan G. Blattmachr & Alan S. Gassman: Corporate Transparency Act Filing Requirements Reinstated?

Alan Gassman: Transparency Act Injunction Is Back On

FinCEN Extends CTA Filing Deadlines

Avery -- Attorney's Race Car Expenses Nor Deductible

60-Second Planner: District Court Enjoins Enforcement of CTA

Mukhi -- Tax Court Reaffirms IRS?s Lack of Penalty Assessment Authority

2024/2025 Client Letter on Legislative, Case Law, and Related Updates, and How They May Impact Your Estate Plan

Artificial Intelligence and It's Impact on The Future Of Estate Planning

60-Second Planner: PLR 202444001 - QSST Election After Death of Trust Grantor

60-Second Planner: IRS Finalizes Regs on Opting Out of Partnership Status

Sandra D. Glazier on In re James A. Reed Trust - Grantor Intent and Mistakes of Law

IR-2024-289 - QCD Limit Raised to $105,000 in 2024

Bitcoin Life Insurance

60-Second Planner: Becker -- Life Insurance Proceeds Not Included in Gross Estate

Bob LeClair Newsletter

60-Second Planner: Notice 2024-80 -- Inflation Adjustments for Retirement Plans

Jim Weller: A Practitioner's Guide to Private Trust Companies

60-Second Planner: PLR 202441015 -- Fraud Victim Can Rollover IRA Funds

Another Bad Facts 2036 Case - Fields v. Commissioner - We Need to Learn Our Lessons from Prior Cases to Avoid Bad Results

Jay Adkisson: California Drastically Reduces Creditor Exemptions for Qualified Accounts

DOJ Seeks $81 Million in Son-of-BOSS Complaint

Bob Keebler Roth Conversions Video

Sandra D. Glazier on Haan v. Haan: Court Enhancement of Spouse's Rights on Divorce Despite Provisions of Enforceable Prenuptial Agreement

PLR 202441005 - Late QTIP Election Permitted

60-Second Planner: PLR 202440006 -- Extension of Time to Make Portability Election

Linas Sudzius & Jennifer Lollar: Life Insurance and Annuity Tax Questions with No Answers

Sandra D. Glazier on McDougall v. Commissioner: Gift Tax Consequences on Termination of QTIP Trust

60-Second Planner: Final Regulations on Syndicated Conservation Easement Transactions

Mary Vandenack's Notes from the Notre Dame® Tax & Estate Planning Institute - Part 1

60-Second Planner: FinCEN Updates BOI FAQs

60-Second Planner: Estate of Fields -- FLP Assets Are Included in Gross Estate

Bob LeClair’s Finance and Markets Newsletter

60-Second Planner: Retirement Plan Disaster Relief Under SECURE 2.0

Dan Johnson: Name, Image and Likeness ? A New Playing Field in College Sports

PLR 202432012: Modification of Grandchild's Trust

McDougall v. Commissioner: Commutation of QTIP Trust Results in Potential $64 Million Gift

PLR 202433001 -- Corporate Spinoff Will Not Generate Gain or Loss

Linda Kotis: You?ve Got Mail - In Re Omega Trust and the Electronic Amendment

60-Second Planner: Hughes - Ninth Circuit Upholds Recklessness Standard for Willful FBAR Penalties

Jay Adkisson on Dickson v. Mann: Creditor Successfully Levies on Debtor Attorney's Trust Account

Natalie Choate: The New RMD Landscape for a Surviving Spouse under SECURE 2.0 and Final and Proposed Regulations

60-Second Planner: PLR 202430010: IRA Rollover Thwarted by Fraud Scheme

Counterparty Risk When Replaced Carriers Slow-Walk 1035 Exchanges

Harris Platform Includes Estate Tax Changes

Why You Can't Miss the 50th Annual Notre Dame Tax and Estate Planning Institute!

50th Annual Notre Dame Tax and Estate Planning Institute Promotional Video

Paul Hood & John Warnick: A Wake-Up Call to the Estate Planning Advisory Community

Sandra D. Glazier on Brown v Brown: When a QDRO Isn't Entered Before Benefits Are Paid

PLR 202432004 -- Early Termination of CLAT

Rawat -- NRA's Inventory Gain Is Not Subject to U.S.Tax

A Wake-Up Call to the Estate Planning Advisory Community

60-Second Planner: Rawat -- NRA's Inventory Gain Is Not Subject to U.S.Tax

Sandra Glazier Newsletter

Bob Keebler's 60 Second Planner

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