Publications

Illinois Bar Journal
Articles From Robert J. Kolasa

Making Constitutional Challenges to the Illinois Tax on Trust Income By Robert J. Kolasa November 2013 Article, Page 584 Under Illinois law, income from a trust created by an Illinois resident is taxable even if the trust is not otherwise connected to Illinois. But is the state tax constitutionally infirm?
Making Gifts Can Reduce Illinois Estate Taxes By Robert J. Kolasa December 2012 Article, Page 646 Recent Illinois legislation established higher estate tax exclusion amounts. Learn how clients can use gifts to substantially reduce Illinois estate taxes.
The Illinois QTIP Election to the Rescue By Robert J. Kolasa December 2009 Article, Page 612 Big news for estate planners - the new Illinois QTIP lets clients use the full federal exclusion without Illinois estate tax consequences.
How to use Gifts to reduce Illinois estate taxes By Robert J. Kolasa November 2008 Article, Page 580 In 2009, federal and Illinois estate taxes will be "decoupled." Here's how estate planners can use gifts to help clients pay less.