Publications

Section Newsletter Articles on Estate Taxes

Avoiding malpractice under the new estate tax portability rules By Robert J. Kolasa Trusts and Estates, July 2014 This article examines the estate tax portability rules and the sensitive filing deadlines which are needed to invoke its benefit.
Illinois marital deduction and Q-TIP election available to civil unions By Ray Prather Trusts and Estates, November 2012 The interaction between federal and state law has made it difficult for Illinois to implement its law recognizing civil unions.
Estate tax or not: Reasons your clients still need estate planning By Jodie E. Distler Hanzlik Trusts and Estates, February 2010 The 2010 estate tax “repeal” has not gone unnoticed by most attorneys and certainly has been the subject of intense scrutiny, dialogue and debate among tax planning professionals.