Publications

Articles From David A. Berek

Estate Planning for 2012: Looming Lower Gift Tax Exclusion Limits

By David A. Berek
February
2012
Column
Page 110
Encourage wealthy clients to give tax-avoiding gifts now.

Waiver of Minimum Required Distributions for 2009

By David A. Berek
February
2009
Column
Page 102
A new law lessens the impact of the market downturn on retirement accounts.

Engagement Letters, Fees and the Dowling Case

By David A. Berek and Fred R. McMorris
May
2008
Column
Page 262
Consult Dowling for guidance on fee arrangements and how to describe them in engagement letters.

New Preparer Standards For Estate, Gift Returns

By David A. Berek
February
2008
Column
Page 102
The standards and penalties long app-licable to income tax returns now apply to estate and gift tax filings.

Year-End Planning for Trust-and-Estate Clients

By David A. Berek
November
2007
Column
Page 606
It's not too late to implement some tax-saving strategies for your estate-planning clients.

What’s Great about GRATs?

By David A. Berek
August
2007
Column
Page 438
A look at how and why to use grantor retained annuity trusts.

Are Investment Advisory Fees 100-Percent Deductible?

By David A. Berek
February
2007
Column
Page 104
The federal circuits are split and the seventh circuit is silent.

New Pension Protection Act a Boon to Giving

By David A. Berek
November
2006
Column
Page 628
A new law lets age-70-plus taxpayers give up to $100K from their IRAs to charity.

The Increasing Estate-Tax Exclusion Amount

By David A. Berek
August
2006
Column
Page 440
Here's a look at legislative proposals for making the higher estate-tax exclusion permanent.

Legislation Would Reduce Confusion for Health Care, Property POA Agents

By David A. Berek
May
2006
Column
Page 262
Two important legislative proposals that estate planners should know about.

Higher Exclusion Limit Presents New Opportunities for Gifts to Minors

By David A. Berek
February
2006
Column
Page 94
A new law raised the gift tax ceiling: are you taking advantage for your clients?

Three New Illinois Laws Affect Estate-Planning Practice

By David A. Berek
November
2005
Column
Page 600
Find out more about Illinois estate-tax revisions, series LLCs, and the Disposition of Remains Act.

Illinois’ New Estate-Tax Law

By David A. Berek
September
2003
Article
Page 465
An overview of Illinois' newly "decoupled' estate-tax scheme.

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