@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 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, Estate & Financial Planning Newsletters: Expert Advice | Leimberg Information Services, 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, Law, Accounting & Wealth Management Podcasts | Leimberg Information Services, Natalie Choate on the QLAC Flip: An Important Election for QLAC-Owning Clients, Law, Accounting & Wealth Management Podcasts | Leimberg Information Services, 60-Second Planner: Murray Bill Would Tax Trusts Over $50 Million, Estate & Financial Planning Newsletters: Expert Advice | Leimberg Information Services, 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, X, PLR 202618003 -- Extension Granted to Allocate GSTT Exemption, Facebook, Bruce Steiner on S Corporations: Sometimes Useful but Not a Panacea, LinkedIn, 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?, 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, FINANCE, 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, Finance, 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, Finance, 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, Our Homepage, Bob Keebler's 60 Second Planner.