Articles From Patrick D. Owens

It’s Here: The Illinois Electronic Wills and Remote Witnesses Act By Patrick D. Owens Trusts and Estates, August 2021 The Illinois Electronic Wills and Remote Witnesses Act passed both houses as SB0730 in May 2021 and signed into law on July 26, 2021.
Progressive Illinois Tax and Its Federal Impact By Patrick D. Owens Federal Taxation, September 2020 On June 5, 2019, Illinois passed Public Act 101-0008, which will implement a progressive income tax effective January 1, 2021.
The SECURE Act – Congress Just Moved the Goalposts By Patrick D. Owens Trusts and Estates, May 2020 An overview of some of the major provisions of the Setting Each Community Up for Retirement Enhancement Act, which passed Congress in December and became effective January 1, 2020.
The SECURE Act – Congress Just Moved the Goalposts By Patrick D. Owens Federal Taxation, March 2020 An overview of some of the major provisions of the Setting Each Community Up for Retirement Enhancement Act, which passed Congress in December and became effective January 1, 2020.
Electronic wills—The future is now By Patrick D. Owens Trusts and Estates, March 2018 This article explores the history of technological advances as it relates to trusts and estates, future technology, existing federal and state laws that govern the electronic execution of documents, a few cases, and the Uniform Law Commission’s (ULC) electronic wills drafting committee.
1 comment (Most recent March 27, 2018)
Profit motive or hobby? By Patrick D. Owens Federal Taxation, February 2017 In Roberts v. Commissioner, the United States Court of Appeals for the Seventh Circuit reversed the Tax Court’s opinion and voided the taxpayer’s tax deficiencies in 2005 and 2006 in finding that the taxpayer’s horse racing activities amounted to a business rather than merely a hobby.
The new and improved UFADAA By Patrick D. Owens Trusts and Estates, August 2015 A primer on the Uniform Fiduciary Access to Digital Assets Act.

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