Illinois Bar Journal


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Articles From David Berek

Taxes, Marital QTIP Trusts, and Anti- Apportionment Clauses By David Berek August 2005 Column, Page 418 It's time to revisit the language you've been using in QTIP trusts.  Find out why.
Is the Family LLC Still a Good Asset Protection Device? By David Berek May 2005 Column, Page 256  Is a debtor's interest in a family LLC still beyond the reach of creditors?
Business Succession Planning: Lessons from True, Blount and Smith By David Berek February 2005 Column, Page 94 The IRS is taking a harder look at how the parties to buy-sell agree-ments for closely held businesses are calculating fair-market value.
New Small Estate, Anti-Lapse, Health POA Provisions By David Berek November 2004 Column, Page 601 A summary of three new estate-planning laws.