Articles From 2005

Amendment to applicable sections of the Internal Revenue Code changing the half-year age conventions to full-year age conventions for retirement plan distribution purposes By Thomas Vasiljevich Federal Taxation, August 2005 The Code1 provides that certain excise taxes are payable to the U.S. Treasury in the event that distributions from qualified retirement plans2 are made either earlier or later than attainment of certain designated ages.
Amendment to applicable sections of the Internal Revenue Code changing the minimum required distribution rules where a trust is the beneficiary of a qualified plan By Sarah Delano Pavlik Federal Taxation, August 2005 The Code1 provides that during a taxpayer’s lifetime (after the taxpayer’s required beginning date) and after the taxpayer’s death, minimum annual distributions must be made from the taxpayer’s qualified retirement accounts (“plan”).2
Amendments to Internal Revenue Code Section 5291 By Thomas F. Arends Federal Taxation, August 2005 Internal Revenue Code Section 529 provides for a tax exemption for qualified tuition programs as well as tax-free treatment on distributions from such plans to eligible, qualified beneficiaries.
Amendments to Internal Revenue Code Sections 55 and 56 By Kelli E. Madigan Federal Taxation, August 2005 The alternative minimum tax (the “AMT”) is a system of income taxation that operates separate from the regular income tax system.
American Jobs Creation Act By Donna F. Hartl Federal Taxation, March 2005 The 2004 American Jobs Creation Act was signed by President Bush on October 22, 2004. Although the act purports to target U.S. manufacturing and international trade, it actually affects many other taxpayers and transactions.
Americans with Disabilities Act—What is a medical examination? By John H. Brechin Local Government Law, August 2005 The ADA limits the ability of employers to use medical examinations as a condition of employment.
America’s Health Insurance Plans Regulatory Brief-Update on Erie County: District court bars publication of EEOC regulation Employee Benefits, June 2005 Publication of the U.S. Equal Employment Opportunity Commission's (EEOC's) long-awaited final regulation permitting the coordination of retiree health benefits with Medicare or state-sponsored retiree health benefits has been barred by a recent decision of the U.S. Federal District Court for the Eastern District of Pennsylvania.
Annuities: Uses, misuses and abuses By Heather McPherson Elder Law, March 2005 Annuities are a poor investment vehicle for most senior citizens. However, they can be a valuable tool when planning for long-term care if Medicaid qualification is desired.
Another application of the 15-20-25-Life Provision held unconstitutional By Brendan Max Criminal Justice, April 2005 The 15-20-25-Life Provision cannot be used to enhance the penalty for a home invasion committed while the offender was merely in possession of a firearm.
Another blow to local governmental immunity. . . Brooks v. Illinois Central RR By Maureen E. Riggs Local Government Law, August 2005 On June 2, 2005, the First District Appellate Court issued an opinion pertaining to statutes of limitations and local governmental entities, yet giving another answer to the question "Which limitations period applies?"
Another perspective on the translation industry By Felix Stungevicius Intellectual Property, January 2005 Qualified professional Translators can be described as members, some of them on the forefront, of what is commonly referred to as the Knowledge Industry.
Answers for Latin lovers Bench and Bar, December 2005 Did you guess these Latin terms correctly?
Ante-nuptial agreements: Broken promises By Patrick M. Kinnally General Practice, Solo, and Small Firm, December 2005 When I was in law school, my family law professor seemed intelligent and energetic about the topic. One area of instruction was “antenuptial agreements.”
The Antitrust Counselor: Robinson Patman after Reeder-Simco By Mildred L. Calhoun December 2005 The Supreme Court appears to be coming to the rescue of counselors who are still bemused by the Eighth Circuit’s astonishing opinion in Reeder-Simco GMC, Inc. v. Volvo GM Heavy Truck Corp.
Appellant beware: Trust fees and administrative costs disallowed on appeal By Donald A. LoBue General Practice, Solo, and Small Firm, January 2005 Since early in law school, attorneys have heard the phrase "Buyer Beware." A recent Fourth District case, NC Illinois Trust Co. v. Madigan et al, is an example of a situation where the Appellant needs to beware.
Appellate Court affirms denial of motion to vacate tax deed By Karen Dimond State and Local Taxation, June 2005 In a recent published opinion, the Appellate Court, Fourth District, held that (1) a trial court's order is final the day it is entered if the trial court does not request the submission of a written order; (2) a post-trial motion filed after a notice of appeal is filed does not deprive an appellate court of jurisdiction if the motion is not directed against the judgment; (3) a section 2-1401 motion was properly denied because it did not rely on any of the grounds for relief listed in section 22-45 of the Property Tax Code; and (4) section 22-45 of the Property Tax Code does not violate the constitutional equal-protection principles.
Appellate Court explains basis for reversal under the “clearly erroneous” standard and also finds Section 3-115 of the Illinois Pension Code unconstitutional By Andrew Creighton Administrative Law, December 2005 The Illinois Appellate Court, First District, recently addressed several important substantive issues of administrative law and declared 40 ILCS 5/3-115 (part of the Illinois Pension Code) unconstitutional for lack of due process.
Arbitration fees—Who pays? By John Gilbert Alternative Dispute Resolution, October 2005 One effective way to deal with the escalating cost of dispute resolution is to simply not pay the fees and costs involved.
Are mediation and neutral evaluation effective in civil cases? By Brendan D. Bukalski Alternative Dispute Resolution, June 2005 How effective are mediation and neutral evaluation? Both mediation and neutral evaluation involve a neutral third party, who has no power over the parties; mediation, a process that helps facilitate communication between the parties, and neutral evaluation, a process in which the third party evaluates the strengths and weaknesses of the parties' cases, take place in court-connected programs.
Asylum seekers to face hardships under new federal legislation By Sarah R. Weinman & David W. Austin International and Immigration Law, June 2005 The United States as the home of freedom has long been a place where individuals who feared for their lives because of political beliefs could find refuge.
Asylum seekers to face hardships under new federal legislation By Sarah R. Weinman & David W. Austin Human and Civil Rights, March 2005 The United States, as the home of freedom, has long been a place where individuals who feared for their lives because of political beliefs could find refuge.
Asylumlaw.org: A must-see for any asylum attorney By Shannon M. Shepherd International and Immigration Law, March 2005 From the novice to the seasoned veteran, the Web site asylumlaw.org is a resource no asylum practitioner should be without.
Attacking tax deed orders: Recent developments By Matthew A. Flamm State and Local Taxation, December 2005 It is critical for a party seeking to contest a tax deed order to do so either before the order is entered or within 30 days thereafter.
Attorney General creates Office of Public Access Counselor to assist local government officials By Lynn Patton Local Government Law, February 2005 Attorney General Lisa Madigan has announced the creation of a Public Access Counselor within her office to enhance understanding of and compliance with the Freedom of Information Act and Open Meetings Act.
Attorney General issues Freedom of Information Act and Election Code opinions By Lynn Patton Local Government Law, June 2005 Attorney General Lisa Madigan recently issued two opinions of interest to units of local government.
Attorney General issues opinion approving of the use of non-statutory election systems in home rule municipalities By Lynn Patton Local Government Law, November 2005 Attorney General Lisa Madigan recently issued an opinion of interest to units of local government.
Attorney General issues opinion under State Officials and Employees Ethics Act By Lynn Patton Local Government Law, March 2005 Attorney General Lisa Madigan recently issued an opinion regarding the new State Officials and Employees Ethics Act (5 ILCS 430/1-1 et seq. (West 2003 Supp.)).
Attorney General issues opinions By Cynthia I. Ervin Administrative Law, September 2005 Under section 4 of the Attorney General Act (15 ILCS 205/4 (West 2002)), the Attorney General is authorized, upon request, to furnish written legal opinions to State officers and State’s Attorneys on matters relating to their official duties.
Attorney General issues opinions By Cynthia I. Ervin Administrative Law, June 2005 Under section 4 of the Attorney General Act (15 ILCS 205/4 (West 2002)), the Attorney General is authorized, upon request, to furnish written legal opinions to State officers and State’s Attorneys on matters relating to their official duties.
Attorney General issues opinions affecting units of local government By Lynn Patton Local Government Law, April 2005 Under section 4 of the Attorney General Act (15 ILCS 205/4 (West 2002)), the Attorney General is authorized, upon request, to give written legal opinions to state officers and state's attorneys on matters relating to their official duties.

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