Articles From Robert W. Kaufman

The Illinois Estate Tax: The surprises continue By Robert W. Kaufman Trusts and Estates, February 2018 Author Robert Kaufman revisits the Illinois estate tax in light of the recently increased federal transfer tax exemptions.
Message from the Chair By Robert W. Kaufman Trusts and Estates, July 2017 A message from Section Chair Robert Kaufman.
How do you trust? By Amanda B. Puplava & Robert W. Kaufman Trusts and Estates, October 2015 When the Second District Appellate Court released its opinion in the Estate of Diane Mendelson v. Michael Mendelson, it was probably unaware that the decision would spark the highest level of volume on any issue to date on the ISBA's Trusts & Estates Section Discussion Group, with wide-ranging comments regarding the underlying premise for the decision, and whether or not it established new law in Illinois.
Legislation Committee report By Robert W. Kaufman Trusts and Estates, September 2014 An update to the Committee's July report.
Advance directives in a mobile society By Robert W. Kaufman Trusts and Estates, November 2013 Illinois is again revisiting its form of Statutory Short Form Power of Attorney for Health Care, with many advocating for a more simplified approach to the subject.
Whither the remainderman By Robert W. Kaufman & Amanda M. Byrne Trusts and Estates, April 2012 A discussion of the recent case of Carter v. Carter, and its treatment towards trust remaindermen.
The Illinois estate tax: A few surprises, perhaps? By Robert W. Kaufman Trusts and Estates, October 2011 Using examples for 2011 decedents found on the Illinois Attorney General's Web site, the author finds that the regressive nature of the Illinois estate tax has dramatic results.
Estate planning by guardians: The next generation By Robert W. Kaufman Trusts and Estates, November 2010 Although guardianship law has come a long way over the years, recent cases demonstrate there is still conflicting authority on these matters.

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