New limits for family limited partnershipsBy Helen W. GunnarssonAugust 2005Lawpulse, Page 382Casting a shadow over a popular tax avoidance device, a recent case disallowed an estate tax break for a decedent who maintained too much control over the business he transferred to his family limited partnership.
Illinois says “no” to estate-tax eliminationBy Helen W. GunnarssonAugust 2003Lawpulse, Page 374The feds are phasing out the estate tax, but beginning this year cash-strapped Illinois will no longer cap its estate tax at the federal maximum.
Pet trusts for trusty petsBy Helen W. GunnarssonMarch 2003Lawpulse, Page 110Illinois may shortly join 16 other states that have passed laws authorizing the creation of trusts with pets as beneficiaries.
Pet projectBy Helen W. GunnarssonDecember 2002Lawpulse, Page 628More and more estate-planning clients want to make sure that Fluffy is well provided for. Here's how to help them.
Whither estate-planning practice?By Helen W. GunnarssonDecember 2002Lawpulse, Page 628Demographic trends and tax-law changes may generate some short-term business, but they'll mean less work for estate-planning lawyers in the long run. Are you ready to adjust your practice?
Probate Court Report #2: Take care with heirshipBy Helen W. GunnarssonMarch 2002Lawpulse, Page 114Do a little probate work? Then take heed: failing to properly prepare an affidavit of heirship can lead to embarrassment or worse if the will falls through.
All in the FamilyBy Helen W. GunnarssonFebruary 2002Lawpulse, Page 62Perhaps your family-owned-business clients can take advantage of this special estate-tax exclusion.
The Lawyer’s JournalBy Bonnie C. McGrathJuly 2000Column, Page 378Grandparents lose at High Court—but how much? HMOs lose in one high court, win in another; and more.
The Lawyer’s JournalBy Mark S. MathewsonApril 2000Column, Page 192What hath Tosado wrought? What do jurors think? Granny gives a gift; and more.
Nice Guys Finish Last in Wills and Estate PlanningBy Anne E. TharApril 2000Column, Page 235Confused elderly parents, estranged (and strange) children; estate-planning practice can pose serious malpractice risks for the best of lawyers. Here's what to watch for.
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.