Something old, something new, something borrowed, something blue dealing with the changing tax laws and repealBy Paul A. MeintsTrusts and Estates, November 2001Pending issues--revenue estimates--new demands for funding. Budgetary problems at both the national and state levels in the past, and perhaps (probably?) again in the future (the CBO's latest "on-budget" estimate is a $9 billion deficit in 2001, exclusive of social security which is "off-budget") make it difficult to predict what will happen in the future.
Estate tax repeal? Reform? Increase?By Paul A. MeintsTrusts and Estates, November 2000The debate over repealing the federal estate and gift tax laws is not a new one. For years each and every legislative session has had one or more proposals to eliminate the tax.
Offer and acceptance for sale of farmlandBy Paul A. MeintsAgricultural Law, November 2000The sale of residential real estate in Illinois typically starts from a Purchase Agreement or an Offer and Acceptance that has some standardization for that particular county's norms
Practice aid for deed preparationBy Paul A. MeintsAgricultural Law, November 2000Preparing deeds for clients is a common event for nearly every member of the Agricultural Law Section.
Crop share rental arrangements and sample leaseBy Paul A. MeintsTrusts and Estates, May 2000The following Crop Share Lease with provisions for cattle has its origin in the Cooperative Extension's form that was developed many years ago, being updated for items and farming practices that have changed in the interim and which, in it's author's opinion, are outdated or missing in the older format.
The Florida Intangible TaxBy Paul A. MeintsTrusts and Estates, May 2000Nearly every estate planning attorney in Illinois has had a client or two that has moved to a warmer climate.
Crop share rental arrangements and sample leaseBy Paul A. MeintsAgricultural Law, March 2000The following Crop Share Lease with provisions for cattle has its origin in the Cooperative Extension's form that was developed many years ago, being updated for items and farming practices that have changed in the interim and which, in it's author's opinion, are outdated or missing in the older format.
For what it’s worthBy Paul A. MeintsTrusts and Estates, February 2000This newsletter summarizes some of the more important developments that took place in 1999 and offers some thoughts on what they may mean to you and to your practice.
For what it’s worthBy Paul A. MeintsTrusts and Estates, November 1999New legislation.
Editors’ notesBy Paul A. Meints & Mark E. ZumdahlTrusts and Estates, October 1999This issue is unusual from a couple of perspectives, none of which is really obvious to the reader.
Editor’s notesBy Paul A. Meints & Mark E. ZumdahlTrusts and Estates, September 1999This first issue of Volume 46 of the Trusts and Estates newsletter contains four articles.
For what it’s worthBy Paul A. MeintsAgricultural Law, June 1999Tax preparation and attorney-client privilege. The Internal Revenue Service Restructuring and Reform Act of 1998 (H.R. 2676) enacted section 7525 extending the attorney-client confidentiality privilege to "a federally authorized tax practitioner."
For what it’s worthBy Paul A. MeintsAgricultural Law, May 1999Agricultural outlook for 1999. The Economic Research Service of the U.S. Department of Agriculture in its May 20, 1999, first forecast of production and prices feels that "large supplies of major U.S. field crops are expected to persist in 1999/2000, with season-average farm prices stabilizing or declining.
Illinois land trusts—troubled timesBy Paul A. MeintsReal Estate Law, May 1999Anyone who has used an Illinois land trust for gifting in the last 30 years or so should make a concerted effort to study all of the land trust documents before the donor-client dies.
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