Publications

Illinois Bar Journal
Articles From David A. Berek

Estate Planning for 2012: Looming Lower Gift Tax Exclusion Limits By David A. Berek February 2012 Column, Page 110 Encourage wealthy clients to give tax-avoiding gifts now.
Waiver of Minimum Required Distributions for 2009 By David A. Berek February 2009 Column, Page 102 A new law lessens the impact of the market downturn on retirement accounts.
Engagement Letters, Fees and the Dowling Case By David A. Berek and Fred R. McMorris May 2008 Column, Page 262 Consult Dowling for guidance on fee arrangements and how to describe them in engagement letters.
New Preparer Standards For Estate, Gift Returns By David A. Berek February 2008 Column, Page 102 The standards and penalties long app-licable to income tax returns now apply to estate and gift tax filings.
Year-End Planning for Trust-and-Estate Clients By David A. Berek November 2007 Column, Page 606 It's not too late to implement some tax-saving strategies for your estate-planning clients.
What’s Great about GRATs? By David A. Berek August 2007 Column, Page 438 A look at how and why to use grantor retained annuity trusts.
Are Investment Advisory Fees 100-Percent Deductible? By David A. Berek February 2007 Column, Page 104 The federal circuits are split and the seventh circuit is silent.
New Pension Protection Act a Boon to Giving By David A. Berek November 2006 Column, Page 628 A new law lets age-70-plus taxpayers give up to $100K from their IRAs to charity.
The Increasing Estate-Tax Exclusion Amount By David A. Berek August 2006 Column, Page 440 Here's a look at legislative proposals for making the higher estate-tax exclusion permanent.
Legislation Would Reduce Confusion for Health Care, Property POA Agents By David A. Berek May 2006 Column, Page 262 Two important legislative proposals that estate planners should know about.
Higher Exclusion Limit Presents New Opportunities for Gifts to Minors By David A. Berek February 2006 Column, Page 94 A new law raised the gift tax ceiling: are you taking advantage for your clients?
Three New Illinois Laws Affect Estate-Planning Practice By David A. Berek November 2005 Column, Page 600 Find out more about Illinois estate-tax revisions, series LLCs, and the Disposition of Remains Act.
Illinois’ New Estate-Tax Law By David A. Berek September 2003 Article, Page 465 An overview of Illinois' newly "decoupled' estate-tax scheme.