Practice News

Asked and Answered

By John W. Olmstead, MBA, Ph.D, CMC

Q. I am a member of a three-member executive committee with a 12-attorney firm in San Antonio, Texas. One of our responsibilities is oversight of our career development program for associates and non-equity partners. We have been discussing our policy of admitting associates to non-equity partner and non-equity partners to equity partner. Presently, we do not have anything in writing regarding timeline for consideration or what qualifies one to move to the next level. Associates and non-equity partners are unhappy with the present process. They want more clarity concerning their career advancement within the firm. Your advice would be helpful to us.

It seems that every attorney appends boilerplate disclaimers — sometimes lengthy ones — at the bottom of emails. For many, it may be a standard footer the entire firm uses. For others, it might be something borrowed from another lawyer. Whatever the value of these disclaimers in general, many still contain some language that is not only unnecessary but inaccurate in its most familiar form — the IRS Circular 230 disclaimer.

Illinois voters are responsible for electing and retaining judges. To assist them in making informed decisions, ISBA provides information about the qualifications of judicial candidates and judges seeking retention. Lawyers who practice alongside candidates and judges are in a unique position to assess the professional qualities that are necessary for good judges. 

In anticipation of the March 20 primary election, judicial evaluations, poll results, candidate biographies, and information about Cook County's 15 subcircuits are now available.

• View results by county
• Results for all counties (except Cook) in one file
• Cook County Judicial Evaluations
• Cook County Narratives
• Information about Cook County Subcircuits

Late last year, President Trump signed the GOP's tax bill into law. While it has been lauded in some circles as a welcome tax break for American workers and businesses, changes to the tax code will make getting divorced more expensive for maintenance payors by removing a deduction in place since 1942.

Beginning on January 1, 2019, former spouses that pay maintenance will not be able to deduct the payments from their taxes. This change only applies to orders or settlements signed after January 1, 2019.

Under the new tax law, not only will maintenance payors be unable to deduct the payments from their taxes, payees will not have to report the money as income. This will change the calculations under Illinois's new maintenance statute, which are based on the gross incomes of both spouses.