Section Newsletters

Articles From 2004

The effects of Gore and Campbell on punitive damages and the implications of those decisions in arbitration By Bruno J. Tassone & Scott Gilbert Alternative Dispute Resolution, March 2004 The amount of punitive damages awarded varies greatly from case to case.
The elder boom: Are you ready? By Daniel M. Moore Elder Law, March 2004 The python is about to have another case of indigestion. The front end of the Boomer generation, likened by some to a pig in a long, extended python of flat birth rates, is about to enter its 'elderly' phase.
Electronic case filing in the Central District of Illinois By Michael P. McCuskey Civil Practice and Procedure, October 2004 The U.S. District Court for the Central District of Illinois implemented its new automated Case Management/Electronic Case Filing system (CM/ECF) on September 1, 2004.
Employee benefits tax update: Pension plan underfunding issues By Thomas Vasiljevich Federal Taxation, June 2004 Declining plan asset values caused by negative market returns, low interest rates and poor economic conditions have all contributed to the current defined benefit pension plan "crisis."
Employee termination By SueAnn Sage Billimack Business Advice and Financial Planning, October 2004 Business lawyers are frequently called upon to advise their clients with respect to employment terminations.
Employee’s failure to register specific complaints doomed her sexual harassment and retaliation claims under Title VII By Joseph M. Gagliardo Federal Civil Practice, May 2004 In Durkin v. City of Chicago, 341 F.3d 606 (7th Cir. 2003), the plaintiff sued the City of Chicago for events arising out of her employment training with the Chicago Police Department.
Employer blows filing deadline By Michael R. Lied Labor and Employment Law, November 2004 Ferrari v. Illinois Department of Human Rights, _____ Ill. App. 3d ____, 815 N.E.2d 417, 287 Ill. Dec. 14 (4th Dist. 2004), is a cautionary case for employers-miss filing deadlines at your peril.
Employment interviews—don’t ask any questions? By Jeffrey A. Mollet Agricultural Law, August 2004 Tips to help you find the right employee.
Enforceable settlement or unenforceable penalty? By Champ W. Davis, Jr. Alternative Dispute Resolution, December 2004 The rule that a liquidated damage provision is unenforceable if it is a "penalty" has been applied to settlement agreements in which one party has granted a "discount" to the other if the terms of the settlement are met in a timely fashion.
Envirodyne case summary By John B. Truskowski State and Local Taxation, February 2004 In a rare decision by a federal appellate court involving Illinois taxes, the Seventh Circuit ruled that two subsidiaries of a holding company were not part of a unitary business group.
Environmental insurance success By Raymond T. Reott Environmental and Natural Resources Law, January 2004 Experienced practitioners representing industrial entities know that the comprehensive general liability ("CGL") insurance policies purchased by those entities often can be used to provide coverage for various types of environmental claims.
Equitable principles and their application to domestic relations cases By Paulette Gray Family Law, October 2004 A new client, Joe Innocent, walks into your office. Joe informs you that he and his wife, Amy, were divorced approximately seven years ago.
An essay on marriage and civil unions By Dennis A. Rendleman Human and Civil Rights, February 2004 Consider, if you will, the latest social wedge-issue being used to divide Americans: the shibboleth "Gay Marriage."
Estate and gift tax changes for 2004 By Mike Drone Agricultural Law, April 2004 Several changes in the estate and gift tax law go into effect in 2004.
Estate and gift tax update By Sarah Delano Pavlik Federal Taxation, December 2004 Two significant opinions have been released regarding family limited partnerships and Section 2036 of the Internal Revenue Code, one by the Fifth Circuit Court of Appeals and one by the Third Circuit Court of Appeals
Estate and gift tax update By Edward J. Schoen, Jr. Federal Taxation, June 2004 In TAM 200341002, a father created an irrevocable trust and appointed one of his children as trustee.
Estate and gift tax update By Sarah Delano Pavlik Federal Taxation, May 2004 1. 2004 Numbers. As of January 1, 2004, the federal and Illinois estate tax exemption amount is $1.5 million, and the unified credit amount is $555,800.
Estate and gift tax update By Kelli E. Madigan Federal Taxation, February 2004 Decedent's estate was entitled to an estate tax charitable deduction under §2055(a) equal to the present value of the remainder interest in two trusts reformed under local law pursuant to Reg. §20.2055-2(e)(2).
Estate planning for income in respect of a decedent (IRD) from QRPs and IRAs By Richard P. Miller Trusts and Estates, June 2004 Income in respect of a decedent is a right to income that was substantially earned before the decedent's death, but that was not payable to him until after death.
Ethics corner: Blagojevich signs ethics reforms into law Government Lawyers, March 2004 On December 9, 2003, Governor Rod R. Blagojevich signed into law the State Officials and Employees Ethics Act.
Ethics reform a top priority in 2003 fall veto session By James W. Chipman Administrative Law, February 2004 After months of intense negotiations, the Illinois General Assembly passed an ethics package that included all of the components Gov. Blagojevich outlined in his amendatory veto of the original legislation last summer.
The European community accedes to the Madrid Protocol for the international registration of trademarks By Pradip K. Sahu International and Immigration Law, November 2004 On June 29, 2004, the World Intellectual Property Organization ("WIPO") accepted the accession of the European Community (the "EC") to the Madrid Protocol for the International Registration of Trademarks (the "Protocol").
European Competition Law Commission record fine: 497 million Euros against Microsoft By Sac’i Nakano International and Immigration Law, May 2004 On March 24, 2004, after more than five years of investigation, the European Commission concluded that Microsoft violated EU competition law.
Exchange tax dollars for investment dollars By Hugh E. Pollard State and Local Taxation, September 2004 Would you like to show your clients how to increase their wealth using tax-deferred dollars?
Expansion of the Transfer Tax By Dana M. Nauman Real Estate Law, March 2004 The Illinois Real Estate Transfer Tax has been amended by Public Act 93-0657, which now imposes the tax when a controlling interest in a real estate entity is transferred.
Expedited child support program By Yehuda Lebovits Administrative Law, April 2004 The Illinois Supreme Court created the Expedited Child Support Program in 1992 when it approved the Plan submitted by the Chief Judge of the Circuit Court pursuant to Supreme Court Rule 100.1. Hearings on cases began in June of 1993.
Exploring the bankruptcy law issues a tort law practitioner faces in a Wrongful Death Act case By Mark L. Karno Tort Law, November 2004 The wife of one of your clients walks in the door of your offices in tears.
Facial invalidation in First Amendment cases-The end of an era? By Steven Helle Human and Civil Rights, February 2004 A 30-year era in Supreme Court jurisprudence regarding the First Amendment might be ending.
Family law practice alert: Should gifts and loans received by a child support obligor from his parents be included in his or her net income for purposes of determining child support? -Illinois Supreme Court will decide By Anne M. Martinkus General Practice, Solo, and Small Firm, May 2004 In the recent case of In re Marriage of Rogers, 345 Ill. App. 3d 77, 280 Ill. Dec. 726, 802 N.E. 2d 1247 (1st Dist. 2003), gifts and loans received by a father from his parents were included in his net income for purposes of determining his child support obligation.
Family Limited Partnerships: Yes!… No!… Well, maybe! By Robert Weber Trusts and Estates, December 2004 After the Courts came in with their decisions in the Strangi case, and the Hackl case, the IRS rubbed their hands in glee, and estate planners went out looking for black clothes and sack cloth to mourn the end of the Family Limited Partnership method to try to preserve estate assets.