Form The Federal Estate Tax Return presented along with Emily Kuo Illinois Institute Continuing Legal Education Gift Workshop Forms January . Author Protecting Fiduciaries from Liability Estate Planning Short Course IICLE [...]

Partnerships and Estate Planning Beyond the Basics presented to Chicago Bar Association Taxation Committee October . fel function for var rf null div return gc if document s h yle. Protecting Fiduciaries from Liability New Opportunities and Challenges for Estate Planning Professionals Considerations the Drafting Documents Administration Trusts Estates presented American National Bank April . Calculating the Potential for Transfer Tax Savings Personal Residence GRITs Journal of Taxation April possibility appreciation value reversionary interest and opportunity cost alternative gifts all must be considered [...]

Basic Probate Primer The of How to be Attorney presented Chicago Bar Association Seminar March . Marriage ls Joint Why Not Your Trusts When to Use As Passthrough Entity Separate Property Jurisdictions. Timely Tax Topics presented during RSM McGladrey Estate Planning Web Conference July . Gifts From A to C About Basics Complications presented before the Chicago Bar Association. Proposed Regulations Address Adjustments and Lapsing Rights ESTATE PLANNING January The second set of Chapter focuses relating to retained interests restrictions [...]

Estate Planning Uncertain Environment presented the Hickory Point Bank and Trust FSB seminar Decatur Illinois November . Creative and Defensive Planning When Qualified Retirement Assets Constitute the Bulk of Family Wealth Greater Chicago Society ICFP December . Estate Tax Repeal What Will It Mean to the Planning Professional Importance Valuation Current Uncertain presented Hickory Point Bank Annual Recent Developments Seminar November . Advanced Partnership Planning Techniques presented at the annual Illinois CPA Estate Gift Tax Conference May . While many considerations impact the choice of FLP versus FLLC one factor that probably escapes by practitioners is passive activity loss PAL rules for Federal income tax purposes [...]

That increased income tax burden will become apparent when partner exits from the partnership. Postmortem Tax Planning presentation the McGladrey Pullen Conference Kansas City October . Throwing the Tax Court Under Bus Again Part Two of Analysis Fifth Circuit Opinion McCord Journal Passthrough Entities November Last month this column examined definitional gift issue which reversed and upheld validity for purposes [...]

Practical Issues Involving Family Limited Partnerships presented before the DuPage Estate Planning Counsel on February . Nevertheless it contains unexpected nuances. Trusts Estates Tax Election WebinarMay The Opting or Out Key Issues to Consider Before Deciding. The Viability of Hanging Powers Trusts After TAM and Reducing Estate Taxes By Naming Beneficiaries as Fiduciaries presented IICLE Advanced Planning Program on October [...]

The Strategic Use of Lifetime Gifting Programs to Reduce Estate Taxes Light Recent Congressional and Internal Revenue Service Antipathy Towards Transfer Reduction Devices DePaul Law Review December Since planning advisors have been confronted with substantial activity limiting many traditional worthwhile strategies. Dynasty Trust Presentation New Law the Illinois updated rule against perpetuities Provides Options presented Chicago Bar Association Committee November . This socalled pickup tax reduces the federal estate by an equivalent amount thus there no increase overall death taxes paid . With A Name Like Life Insurance Got To Be Good [...]

Charitable Lead Remainder Trusts presentation the McGladrey Pullen Tax Conference Kansas City MO October . Presentations New Approach to Drafting Marital Deduction Planning and QTIP Trusts for the IICLE Seminar Contemporary Estate Plans February March . Protection of the Executor from Liability presented at Chicago Bar Association Probate Practice Seminar November . in Mathematices Magna Cum Laude Supreme Bar College of Trust and Estate Counsel Regent former Illinois Chair Chicago Planning CouncilIllinois School Blind director Publications SUCCESSION CORNER Spendthrift Trusts Much Ado About Almost Nothing It Tax Accounting CCH Research Learning Wolters Kluwer October Creating Creditor Protection Must Extend Beyond Provision discussing practitioners always focus first whether has protections afforded by [...]

Held at the Illinois CPA Foundation Estate Gift Tax Conference May . CoAuthor Taxpayer s Death Triggers Many Filing Requirements Taxation for Accountants Warren Gorham Lamont Inc. tagName return while rentNode sj sp pointerdown page true sb feedback Jump to navigation Online Payment Options Search form Q X Z Home Events Publications Contact Client Access About Us Our People Continue Advanced Practice AreasPrivate Wealth ServicesEstate Planning Succession Charitable Planned Giving and Trust Administration Litigation Restrictive Covenant Tax Real Organization Mergers Acquisitions Employment Relations Employee Benefits Executive Compensation NonProfit Organizations Federal Taxation Controversy Family LawComplex Divorce Matters Elder Special Needs Office Louis [...]

Thank you Mr. Review of Qualified Personal Residence Trust Form presented at the IICLE Estate Planning and Practice Seminar Chicago Champaign January [...]

Advanced Partnership Planning Techniques presented at the annual Illinois CPA Estate Gift Tax Conference May . Expanding the Frontiers of Creative Estate Planning Avant Garde Techniques Your Father Didn Tell About presented ChicagoKent College Law Annual Federal Tax Institute May . Not exactly. January [...]

Issues Involving Estate Planning for Foreign Citizens presented the ABA Annual Tax Conference June . Education University of Chicago School Business M. Protection of the Executor from Liability presented at Chicago Bar Association Probate Practice Seminar November [...]