Publications

Articles From Robert J. Kolasa

Wrapping Your Head Around the Illinois Estate Tax

By Robert J. Kolasa
July
2019
Article
Page 38
Practitioners must master a confusing array of rules to advise clients on Illinois estate taxes.

Making Constitutional Challenges to the Illinois Tax on Trust Income

By Robert J. Kolasa
November
2013
Article
Page 584
Under Illinois law, income from a trust created by an Illinois resident is taxable even if the trust is not otherwise connected to Illinois. But is the state tax constitutionally infirm?

Making Gifts Can Reduce Illinois Estate Taxes

By Robert J. Kolasa
December
2012
Article
Page 646
Recent Illinois legislation established higher estate tax exclusion amounts. Learn how clients can use gifts to substantially reduce Illinois estate taxes.

The Illinois QTIP Election to the Rescue

By Robert J. Kolasa
December
2009
Article
Page 612
Big news for estate planners - the new Illinois QTIP lets clients use the full federal exclusion without Illinois estate tax consequences.

How to use Gifts to reduce Illinois estate taxes

By Robert J. Kolasa
November
2008
Article
Page 580
In 2009, federal and Illinois estate taxes will be "decoupled." Here's how estate planners can use gifts to help clients pay less.

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