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Early this morning as I stared in the refrigerator, patiently waiting for its secrets to be revealed to me, I saw the plastic carton of blueberry Chobani smirking at me: “Best By March 15, 2017.” Then my army of outdated condiments joined in. And… Read More

As the tumultuous opening weeks of the new Donald Trump Presidency unfold, the pre-election histrionics have not abated, and everyone cautiously watches to see what’s next. Regardless of your politics, there is no denying that these are interesting… Read More

For 2016, it is estimated that pet owners in the United States will spend $62.75 billion dollars on their pets.[1] This number has nearly doubled over the past ten years. With an ever growing supply of grain-free and organic pet foods and treats, pet… Read More

The United States Treasury (IRS) recently issued Proposed Regulations that could have a dramatic impact on your estate plan. In their current form, these Proposed Regulations would essentially eliminate discounts for minority control and a lack of ma… Read More

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 structur… Read More

“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, 2015… Read More

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

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 frequ… Read More