Publications

Illinois Bar Journal
Articles on Estate Planning

Illinois says "no" to estate-tax elimination By Helen W. Gunnarsson August 2003 Lawpulse, Page 374 The 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.
Total Return Trusts Give Trustees Flexibility in Ever-changing Markets By Louis S. Harrison, Erica E. Lord, and Senator Kirk W. Dillard May 2003 Article, Page 240 This new law permits trustees to invest prudently while serving the needs of both remainder and income beneficiaries.
Pet trusts for trusty pets By Helen W. Gunnarsson March 2003 Lawpulse, Page 110 Illinois may shortly join 16 other states that have passed laws authorizing the creation of trusts with pets as beneficiaries.
Pet project By Helen W. Gunnarsson December 2002 Lawpulse, Page 628 More 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. Gunnarsson December 2002 Lawpulse, Page 628 Demographic 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 #1: Protect children of divorce before probate By Helen W. Gunnarsson March 2002 Lawpulse, Page 114 Take steps during the divorce to protect ex-spouses/children after their ex-partner/parent's death, or they might get no higher priority in probate court than magazine subscriptions and utility bills.
Probate Court Report #2: Take care with heirship By Helen W. Gunnarsson March 2002 Lawpulse, Page 114 Do 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 Family By Helen W. Gunnarsson February 2002 Lawpulse, Page 62 Perhaps your family-owned-business clients can take advantage of this special estate-tax exclusion.
The New Estate and Gift Tax Law: Estate-Planning Pointers By Richard A. Campbell and Mary C. Talarico February 2002 Article, Page 80 More than ever, estate planners need to provide as much flexibility as possible.
Estate and Gift Tax Changes: What's New in the New Law? By Richard A. Campbell and Mary C. Talarico January 2002 Article, Page 24 Here's a summary of the changes wrought by the Economic Growth and Tax Relief Reconciliation Act.
Estate-Planning Internet Resources for Illinois Lawyers By Adria P. Olmi January 2002 Column, Page 49 Don't let your brainchildren be like the proverbial cobbler's shoeless kids; lawyer, protect your IP rights.
Funding Living Trusts: An Overview By Richard P. Miler December 2001 Article, Page 628 Creating a living trust is easy; funding it is another story. Here's a primer.
The Lawyer's Journal By Bonnie C. McGrath May 2001 Column, Page 226 Arbitration clauses in employment contracts are enforceable; visit the Illinois Supreme Court Web site; and more.
The Lawyer's Journal By Bonnie C. McGrath February 2001 Column, Page 56 When does may mean must? When it comes to appealing interlocutory orders
Court upholds decedent's testamentary gift to dental school, which a university closed several months prior to testator's death, because plain language of will revealed testator's intent to provide university with a gift. September 2000 Illinois Law Update, Page 500 On July 13, 2000, the Third District of the Appellate Court of Illinois affirmed the trial court's grant of summary judgment to Northwestern University ("university").
The Lawyer's Journal By Bonnie C. McGrath July 2000 Column, Page 378 Grandparents lose at High Court—but how much? HMOs lose in one high court, win in another; and more.
The Lawyer's Journal By Mark Mathewson April 2000 Column, Page 192 What hath Tosado wrought? What do jurors think? Granny gives a gift; and more.
Nice Guys Finish Last in Wills and Estate Planning By Anne E. Thar April 2000 Column, Page 235 Confused 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.
Gifts and POAs: Authorizing an Agent to Give Your Money Away By Wendy M. Goode February 2000 Article, Page 100 A power of attorney without express language doesn’t allow for gifts, this author argues.
Making the Most of the New Illinois Perpetuities Statute By Richard A. Campbell and Christopher D. Dwyer November 1999 Article, Page 594 Illinois' 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.
The Lawyer's Journal By Bonnie McGrath October 1999 Column, Page 514 Insurance policies and the discovery rule; read the fine print.
Probate and Estate Planning Update for General Practitioners By Donald A. LoBue October 1999 Column, Page 544 An overview of selected recent changes in estate planning law.
Creative and Strategic Estate Planning for Transfer of Qualified Retirement Assets By Louis S. Harrison September 1999 Article, Page 480 A review of some of the sophisticated strategies estate planners use to minimize taxes on the transfer at death of IRA and other tax-deferred assets.
The Lawyer's Journal By Bonnie McGrath August 1999 Column, Page 402 Breach of fiduciary duty: A new application
Correspondence from Our Readers May 1999 Column, Page 234 Single-subject rule: falling on the sword of Damocles?
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.
Value-Based Estate Planning: Using Trusts to Promote and Reward Behavior By Paul A. Meints March 1999 Article, Page 138 Do your clients know they can use trusts to encourage good behavior by trust beneficiaries? This questionnaire can help you help them do value-based estate planning.
The Lawyer's Journal By Bonnie McGrath February 1999 Column, Page 70 No retaliatory discharge claims for whistle-blowing lawyers...
New Annuity Mortality Tables November 1998 Illinois Law Update, Page 596 On September 18, 1998, the Department of Insurance adopted amendments to section 935 in response to changes made to the ``NAIC Model Rule Regulation for Recognizing a New Annuity Mortality Table for Use in Determining Reserve Liabilities for Annuities."
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