@leimbergservices

@leimbergservices has been a member of Linktree for 2 years and joined in November 2023. The social media accounts linked to from @leimbergservices are: • Facebook • LinkedIn • X Besides social media accounts, leimbergservices has populated their site with: • 60-Second Planner: Bill Would Curb Mega-IRAs • Bill Boersma: The Gravitational Pull on IUL Cap Rates - Why Policy Performance Tends to Compress Over Time and What Advisors Must Understand • Estate & Financial Planning Newsletters: Expert Advice | Leimberg Information Services • Juliette Yuan and Martin M. Shenkman: The Invisible Asset, Integrating Art and Collectibles into Estate Planning • Howard Enders: The Hidden Liability in Estate Administration - Deceased Accounts, Creditor Claims and Fiduciary Risk • Richard Fox on Final Regulations Designating Certain CRAT Arrangements as Listed Transactions - The IRS's Latest Step in Its Campaign Against Promoted CRAT/SPIA Tax Avoidance Arrangements • Thomas A. Tietz and Martin M. Shenkman on the Fair Trusts for Fiscal Responsibility Act of 2026: A Technical Reassessment of Large-Trust Planning • 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 • Elevate Your Expertise with Estate, Tax, and Financial Planning Webinars • 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 • Law, Accounting & Wealth Management Podcasts | Leimberg Information Services • 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 • Corporate Transparency Act Webinar • 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 • 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? • Heckerling • 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 • FINANCE • 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 • Start your free trial! • Bob Keebler 60 Second Planner • Neal Nusholtz on PLR 9321050 & Basis Step-Up with Retained Life Estates • Revenge Tax • 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 • 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 • 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 • Our Homepage