Publications

Illinois Bar Journal
Articles From Stephen M. Margolin

Estate Planning and the American Taxpayer Relief Act By Stephen M. Margolin and Lindsey Paige Markus February 2014 Article, Page 92 Thanks to ATRA, a married couple with a properly structured estate can pass more than $10 million free of federal estate tax. But beware income and state-estate tax consequences.
Stranger-Owned Life Insurance: The Rewards: a Fictional Case Study By Stephen M. Margolin and Valerie J. Freireich November 2009 Article, Page 568 An elderly - and wealthy - person lets investors buy insurance on his life in return for cash, and everyone makes money. Or do they?
A Primer on Qualified Pension and Profit-Sharing Plans By Stephen M. Margolin and Harvey S. Shifrin July 2007 Article, Page 376 Pension and profit-sharing plans are more valuable than ever. Here's an overview for business advisors.
Dynasty Trusts and the Rule Against Perpetuities By Stephen M. Margolin and Mitchell D. Weinstein March 1999 Article, Page 134 Dynasty trusts can be just the estate planning device your client needs, but take care not to run afoul of rule against perpetuities and the Internal Revenue Code.