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Asset Protection Considerations

When working with clients to develop thorough and appropriate estate planning strategies, many issues need to be addressed:  guardians for minor children; minimizing or eliminating future tax liabilities; caring for elderly parents; designing struct… Read More
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Categories: Firm News, Publications

Six Months and a Day...

“New data released by the U.S. Census Bureau showed that in terms of domestic migration — people moving about within the United States — Illinois saw roughly 105,200 more people leave than arrive.”   Illinois Policy Institute, December 23,… Read More
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Categories: Firm News, Publications

A Time to Be GRATful

This article will explore the implementation of a Grantor Retained Annuity Trust (“GRAT”), in general, and provide specific examples of the estate and gift tax treatment of the transfer of assets to a GRAT. GRATs are a well-established estate pla… Read More
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Categories: Firm News, Publications

Mr. Cub - and Influence Undue?

In the days following the passing of Ernie Banks this past January, one of the most oft-heard tributes was that he was a true “ambassador” for the game of baseball.  Dubbed both “Mr. Cub” and “Mr. Sunshine,” Ernie’s broad smile was fre… Read More
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Categories: Firm News, Publications

Illinois Pregnancy Discrimination Law

Beginning January 1, 2015, the Illinois Human Rights Act (“Act”) now prohibits pregnancy discrimination.  Private employers (i) having 15 of more employees within Illinois during 20 or more calendar weeks within the calendar year of or preceding… Read More
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Categories: Firm News, Publications

Murder Most Foul . . . Visiting the “Slayer Statute” in Illinois

This article visits three cases with a common denominator:  murder.  We all have an intuitive and visceral understanding that if you kill someone from whom you may inherit, you ought not inherit (the “unworthy heir” concept).  This common sens… Read More
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Categories: Firm News, Publications

Piercing The Corporate Veil

When clients contact us about forming a new business entity – a new corporation, for example — a common theme is their desire to “limit their liability.”  They nod knowingly, confident in the Kevlar protection their shiny new corporation… Read More
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Categories: Firm News, Publications

A Wisconsin Couple . . . An Individual Retirement Account . . . A Bankruptcy Trustee . . . A Supreme Court Decision

The Supreme Court decision in Clark v. Rameker has been in the can for a few months now, and folks have been clamoring for us to parse it.  Well, OK, clamor is a tad strong, but here we go: The Backstory:  Everyone knows that the U.S. Bankruptcy Co… Read More
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Categories: Firm News, Publications

Non-Competes . . . Redux

For those who have an interest in the evolving legal landscape against which restrictive covenants play out (and surely there must be a couple of you), Illinois continues to be an active stage.  Recently two federal courts in the Northern District o… Read More
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Using Arrest and Conviction Records When Making Employment Decisions

Employers who use criminal background investigations to screen applicants for arrest and/or convictions need to be careful.  Even if no formal investigation of criminal background is conducted, screening applicants’ backgrounds creates legal i… Read More
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Categories: Firm News, Publications

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