Section Newsletters

Articles on Corporations

Kern v. Arlington Ridge Pathology, S.C.: An unsound decision illustrating a lack of awareness of basic corporate law principles By Jason W. Mosley & Charles W. Murdock Business and Securities Law, April 2009 A recent Illinois Appellate decision, Kern v. Arlington Ridge Pathology, illustrates the necessity for lawyers and judges to have a mastery of corporate law, in general, and the Illinois Business Corporation Act, in particular.
Hardship distributions from 401(k) plans By Markus May Business and Securities Law, March 2009 A look at when employees are allowed to make hardship withdrawals from their existing 401(k) plans.
The misunderstood limited liability partnership: A comparison to limited liability companies By Kenneth J. Ashman & Bardia Fard Business and Securities Law, March 2009 A primer on certain similar and dissimilar features of LLPs and LLCs as organized under Illinois statute.
A business planning guide to successor liability laws, part 2 By Janette M. Lohman Business and Securities Law, January 2009 The second of a two-part article. Part One appeared in the December 2008 issue of the ISBA’s Corporations, Securities & Business Law newsletter.
Current S corporation ESOP regulatory developments By John A. Kober Employee Benefits, January 2000 The Internal Revenue Service ("IRS") has clarified some of the ambiguity that existed under current law in its application to S corporation employee stock ownership plans ("ESOPs").
1999 collegium fact pattern Business Advice and Financial Planning, January 1999 Pinkly Ford, Inc., an Illinois "S" corporation transacting business as an automobile dealership in Bullpit, Illinois, just west of Springfield, Illinois, is owned by three individuals.

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