Section Newsletters

Articles From James M. Lestikow

Trustee’s fees: What is “reasonable” compensation? By James M. Lestikow Trusts and Estates, April 2016 The Illinois Trusts and Trustees Act merely states that Trustees are entitled to “reasonable compensation for services rendered.”
How to tackle Hackl: Turning future gifts into present interests By James M. Lestikow Trusts and Estates, August 2003 The annual exclusion from federal gift tax has been in the Internal Revenue Code (IRC) since 1932, allowing relatively small gifts to go unreported. IRC §2503(b).
Strategies for estate planning: A summary of EGTRRA 2001 provisions with immediate effect on planning By James M. Lestikow Trusts and Estates, April 2002 After all the rhetoric in Congress, and by the President, on the need to do away with "death taxes," the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) was enacted.
Protecting clients who care for an aged parent: the shifting burden of proof for fiduciaries By James M. Lestikow Business Advice and Financial Planning, February 2001 The baby-boomers are now becoming caretakers for their aging parents.
View from the chair By James M. Lestikow Business Advice and Financial Planning, June 2000 This will be my final column as chair of the section council. I had several goals in mind at the outset of my term.
View from the chair By James M. Lestikow Business Advice and Financial Planning, February 2000 As you will note from the minutes of the December section council meeting and the fact pattern published in this issue, the council is hard at work on Collegium 2000.
Use of “pay-back” trusts for the disabled client By James M. Lestikow Business Advice and Financial Planning, November 1999 When planning for a disabled client it is important to recognize techniques that will preserve assets while allowing the client to become or remain eligible for Public Aid assistance and other government benefits such as Social Security disability income
View from the chair By James M. Lestikow Business Advice and Financial Planning, November 1999 Just a short note for this issue to let you know that your section council is alive and well.
View from the chair By James M. Lestikow Business Advice and Financial Planning, September 1999 There are big shoes to fill, figuratively speaking, at the head of this section council. Stuart Wolf has done an excellent job of keeping us focused on the things that our members have come to expect most, a great newsletter (edited by Malcolm L. Morris again this year) and a thought provoking collegium in both Chicago and Springfield.
The 1999 Collegium By James M. Lestikow Business Advice and Financial Planning, April 1999 As is always the case, this year's collegium was a team effort.
Should your client consider an employee stock option plan? By James M. Lestikow Business Advice and Financial Planning, January 1999 Employee Stock Option Plans (ESOPs) may be the solution to one or more concerns of a business, such as succession planning, asset acquisition or an incentive to retain employees.

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