Articles From Gary R. Gehlbach

Non-Illinois Residents Subject to Illinois Estate Tax By Gary R. Gehlbach Trusts and Estates, February 2023 An analysis of the Illinois Estate and Generation-Skipping Transfer Tax Act.
Proposed Changes to the TODI Act By Gary R. Gehlbach Elder Law, January 2021 A look at proposed changes to the Illinois Residential Real Property Transfer on Death Instrument Act.
Proposed Changes to the TODI Act By Gary R. Gehlbach Business Advice and Financial Planning, January 2021 A look at proposed changes to the Illinois Residential Real Property Transfer on Death Instrument Act.
Proposed Changes to the TODI Act By Gary R. Gehlbach Trusts and Estates, December 2020 A look at proposed changes to the Illinois Residential Real Property Transfer on Death Instrument Act.
Proposed Changes to the TODI Act By Gary R. Gehlbach Real Estate Law, November 2020 A look at proposed changes to the Illinois Residential Real Property Transfer on Death Instrument Act.
Terminating farm leases By Gary R. Gehlbach Real Estate Law, April 2019 As farming operations become more concentrated, leasehold arrangements are changing.
Standing to collect rent arrearages By Gary R. Gehlbach Real Estate Law, July 2018 An overview on whether a subsequent owner of real property has standing to bring an action against a tenant of the property for rent that accrued prior to the transfer of ownership.
The obsolescence of the full power deed in trust By Gary R. Gehlbach Trusts and Estates, March 2017 Author Gary Gehlbach considers whether the 'full power' provisions of a trust continue to be necessary.
No common law rights for unmarried cohabitants By Gary R. Gehlbach Trusts and Estates, December 2016 In a recent Illinois Supreme Court decision, Blumenthal v. Brewer, the court ruled that to afford unmarried partners the right to enforce mutual property rights under common law would be tantamount to recognizing common law marriage.
Message from the Chair By Gary R. Gehlbach Trusts and Estates, June 2016 A message from Section Chair Gary Gehlbach.
Estate tax return changes By Gary R. Gehlbach Trusts and Estates, November 2015 On June 16, 2015, the IRS announced that it would no longer automatically issue estate tax closing letters for estates filed after May 31, 2015.
Errata By Gary R. Gehlbach Trusts and Estates, October 2014 Gary Gehlbach provides a revision to his article that appeared in the June 2014 issue of this newsletter.
Small estate agreement—Practice tip By Gary R. Gehlbach Trusts and Estates, September 2014 The author shares his sample agreement, which is typically coupled with a small estate affidavit.
2 comments (Most recent September 9, 2014)
Minutes from June 20, 2014 Section Council meeting By Gary R. Gehlbach Trusts and Estates, July 2014 Read what happened at the Section's most recent meeting.
Small estate administration primer By Gary R. Gehlbach Trusts and Estates, June 2014 While administering a decedent’s estate can be quite simple at times, often the attorney will find that there are nuances that require thought and skills that can be utilized to benefit the client.
Conveying farmland subject to CRP contracts By Gary R. Gehlbach Trusts and Estates, September 2013 Farms that include land subject to one or more Conservation Reserve Program contracts are routinely bought and sold. Accompanying this article is a form that the author routinely uses, with appropriate modifications depending on the transaction, for the assignment of a CRP contract.
CRP payments subject to self-employment tax By Gary R. Gehlbach Agricultural Law, September 2013 On June 18, 2013, the United States Tax Court issued a decision finding that payments received under the U.S. Department of Agriculture Conservation Reserve Program (CRP) are includable in a taxpayer’s self-employment income, ruling that the taxpayer was engaged in a trade or business and that a nexus existed between his trade or business and the CRP payments he received.
CRP payments subject to self-employment tax By Gary R. Gehlbach Trusts and Estates, August 2013 On June 18, 2013, the United States Tax Court issued a decision finding that payments received under the U.S. Department of Agriculture Conservation Reserve Program (CRP) are includable in a taxpayer’s self-employment income, ruling that the taxpayer was engaged in a trade or business and that a nexus existed between his trade or business and the CRP payments he received.
Illinois adopts equitable adoption By Gary R. Gehlbach Trusts and Estates, May 2013 The case of DeHart v. DeHart provides a useful primer on the requirements for setting aside a will or asserting that someone tortuously interfered with an economic expectancy. More importantly, the decision establishes a new cause of action, equitable adoption.
The Illinois gift tax and a planning opportunity, perhaps? By Gary R. Gehlbach Trusts and Estates, December 2011 With the $5 million federal gift and estate tax exemption and the $2 million Illinois estate tax exemption, a popular planning technique is to have clients make substantial lifetime gifts, using some or all of their $5 million federal gift tax exemption.
Child as trustee: A per se conflict? By Gary R. Gehlbach Trusts and Estates, November 2011 Is it permissible for a child of the settlor to act as a trustee of the settlor’s revocable living trust or of a testamentary trust created by the settlor, if the child-trustee is also a contingent remainder beneficiary?
2010 Legislation update: Real estate and estate planning and administration By Gary R. Gehlbach Real Estate Law, February 2011 New legislation affecting real property practitioners.
Editor’s note By Gary R. Gehlbach Real Estate Law, August 2008 For several decades I have steadfastly declined to prepare an installment contract for deed, only rarely and begrudgingly relenting.
From the Chair By Gary R. Gehlbach Real Estate Law, July 2008 Perversely relishing the stress and frustration that every day (indeed, every hour or every few minutes) seems to bring, I secretly confess that I love the practice of law.
Editor’s note By Gary R. Gehlbach Real Estate Law, June 2008 Congratulations! With considerable support from highly qualified authors, we have now published 12 issues this fiscal year, a record!
Editor’s note By Gary R. Gehlbach Real Estate Law, May 2008 Most of us remember the remark of the gentleman pointing to the man in the casket and remarking: “Brothers and sisters I have none.
Editor’s note By Gary R. Gehlbach Real Estate Law, April 2008 The March 2008 issue of this newsletter featured an article by Adam Whiteman about the Illinois Home Repair and Remodeling Act and recent appellate decisions addressing the impact of that Act.
Vacation homes and Section 1031 By Gary R. Gehlbach Real Estate Law, April 2008 Section 1031 of the Internal Revenue Code and the Regulations promulgated thereunder rather clearly provide that eligible property must be “held for productive use in a trade or business or for investment.”
Editor’s note By Gary R. Gehlbach Real Estate Law, March 2008 The Bar Association’s fiscal year is July 1 through June 30, and this newsletter, as well as the other ISBA publications, follow this cycle.
Short sales: a primer By Gary R. Gehlbach Real Estate Law, March 2008 With the housing market severely distressed in some areas and mortgage foreclosures at record highs, the role of the real estate attorney has expanded.

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