Estate and Gift Tax Changes: What's New in the New Law?By Richard A. Campbell and Mary C. TalaricoJanuary 2002Article, Page 24Here's a summary of the changes wrought by the Economic Growth and Tax Relief Reconciliation Act.
Making the Most of the New Illinois Perpetuities StatuteBy Richard A. Campbell and Christopher D. DwyerNovember 1999Article, Page 594Illinois' recently enacted rule-against-perpetuities statute permits estate planners to create perpetual trusts, and that opens new estate-planning possibilities. The authors describe the options.