Articles From 2006

Second District limits municipal authority to Recoup Lost Sales Tax Revenue By Peter Friedman Local Government Law, September 2006 In a little-noticed opinion, the Second District significantly restrained municipal authority to recoup sales tax revenue lost to other municipalities able to offer more favorable tax rates for retailers (through tax rebate agreements and/or lower sales tax rates).
The second half of smart—How to temper your intelligence and become a more effective deal lawyer By Fred Tannenbaum Young Lawyers Division, February 2006 Some ideas for combining your vast body of knowledge and gift for conveying that intelligence with practical restraints to make negotiations and client relations smoother and more effective.
Section 19(n) interest for medical expenses awards affirmed By Carol A. Cesaretti Workers’ Compensation Law, March 2006 In Vulcan Materials Company v. Industrial Commission, 2005 WL 3489567 (Ill.App. 1 Dist., Dec. 21, 2005), the Illinois Appellate Court affirmed a Commission decision declaring medical expense awards to be “compensation” under the Act and subject to interest pursuant to Section 19(n).
Section Council to meet with Healthcare and Family Services Department officials regarding implementation of Deficit Reduction Act By Peter R. Olson Elder Law, May 2006 Elder Law Section Council Chair Susan Dawson-Tibbits and other members of the Council met with officials from the Illinois Department of Healthcare and Family Services (HFS) Office of General Counsel recently regarding Illinois’ implementation of the federal Deficit Reduction Act (“Act”) which became law on February 8, 2006.
Selected developments in income, estate, gift & generation-skipping transfer tax By David A. Berek Trusts and Estates, December 2006 Consistent with the holding in O’Neill, the Second Circuit affirmed the Tax Court in Rudkin v. United States, 124 TC No. 19 (June 27, 2005) that investment advisory fees paid by a trust are deductible only to the extent those fees exceed 2 percent of the trusts adjusted gross income.
Selling food in the European Union By Lynne R. Ostfeld Agricultural Law, August 2006 The following article is a summary of a project to provide advice to Illinois farmers wishing to engage in value added work by selling a ready to eat meal in the European Union.
Selling food in the European Union By Lynne R. Ostfeld International and Immigration Law, July 2006 A summary of a project to provide advice to Illinois farmers wishing to engage in value added work by selling a ready-to-eat meal in the European Union.
Senate Bill 475—Cause for concern or self-generated crisis? By Laninya A. Cason Tort Law, July 2006 On August 25, 2005, at St. Anthony’s Hospital in Alton, Illinois, Governor Rod Blagojevich signed into law, Senate Bill 475 (SB475) which, among other things, effectively places statutory limitations (caps) on noneconomic damages (e.g., pain and suffering) for plaintiffs who file lawsuits against physicians and hospitals.
Senate Bill 475—Cause for concern or self-generated crisis? By Laninya A. Cason Women and the Law, January 2006 On August 25, 2005, at St. Anthony’s Hospital in Alton, Illinois, Governor Rod Blagojevich signed into law Senate Bill 475 which, among other things, effectively places statutory limitations (caps) on noneconomic damages (e.g. pain and suffering) for plaintiffs who file lawsuits against physicians and hospitals.
The Series LLC: new Illinois law provides avenue for asset protection By Ted M. Niemann & Melinda S. Madison Agricultural Law, January 2006 The following article is reprinted from the ISBA's Real Estate Law Section newsletter, November, 2005 Vol. 51, No. 2.
Series LLCs By Ethel Spyratos Business and Securities Law, April 2006 If asset protection is important for your clients’ business, series LLCs may be an entity organization option to consider.
The Series LLC—a brief update By Frank M. Grenard Corporate Law Departments, April 2006 In July of 2005, Illinois became the fourth state to allow the formation of a unique limited liability company, one whose usefulness is still unresolved.
Settlement: A plaintiff’s attorney’s personal guarantee to pay liens is found to violate the Rules of Professional Conduct By Steven G. Pietrick Civil Practice and Procedure, November 2006 One of the “speed bumps” in the path to the settlement of cases is the resolution of liens and subrogation claims.
Seventeenth Judicial Circuit hosts Elder Abuse Symposium By Sherri Rudy Elder Law, February 2006 Those of you who regularly follow this newsletter may recall that one of my goals as last year’s chairman of the section was to present a CLE on Elder Abuse and Financial Exploitation featuring Deputy District Attorney Paul Greenwood from San Diego County, California as the keynote speaker.
Seventh Circuit rules that Cash Balance Plans are not age discriminatory; Second, Third, and Ninth Circuits could follow By Peter M. Varney & David R. Godofsky Employee Benefits, September 2006 Rejecting resoundingly a theory that has spawned lawsuits in federal district courts from coast to coast, the Seventh Circuit held that defined benefit plans employing a “cash balance” formula do not violate ERISA’s prohibition on age discrimination.
Seventh Circuit speaks on Abstention Doctrine By Stephen E. Balogh & Adam M. Fleming Federal Civil Practice, September 2006 Recently, in Tyrer v. City of South Beloit, the U.S. Court of Appeals for the Seventh Circuit provided further guidance on the federal abstention doctrine.
Seventh Circuit upholds citizenship revocation of former Nazi By Jacob A. Ramer International and Immigration Law, May 2006 In United States v. Kumpf, the Seventh Circuit affirmed the district court’s decision granting summary judgment in favor of the government, where the government had sought to revoke citizenship conferred in 1964 to a former member of the German SS Waffen. 
Seventh Circuit’s final answer: Would-be millionaire’s failure to read official contest rules did not invalidate agreement to arbitrate By James F. McCluskey & Lori N. Carrozza Civil Practice and Procedure, June 2006 The next time you peel back a Reading Railroad game piece from your large soft drink, be mindful that you may have just agreed to not pass “Go” and to “go straight to arbitration” with respect to any and all disputes arising from the popular promotional game.
Sexual orientation charges under the Illinois Human Rights Act—A preliminary analysis of the “sexual orientation” discrimination charges filed in the first eight months of the amended Illinois statute By Mark E. Wojcik Human and Civil Rights, November 2006 Discrimination based on sexual orientation became illegal statewide in Illinois on January 1, 2006, when the long-sought “sexual orientation” amendment to the Illinois Human Rights Act entered into effect.
Some employers finding relief from rising health care costs, according to NBGH/Watson Wyatt Survey Corporate Law Departments, July 2006 Escalating increases in health care costs in recent years have wreaked havoc on companies’ compensation budgets, often holding pay and other perks hostage.
Someone you should know: Lori G. Levin By Andrea M. Witcher Government Lawyers, April 2006 Lori G. Levin is unquestionably someone you should know. Her tenacity and curiosity have led to a very successful career in government.
Someone you should know: Patti S. Gregory-Chang By Ronza M. Othman Government Lawyers, December 2006 Patti S. Gregory-Chang is undoubtedly someone you should know.
Someone you should know: Patti S. Gregory-Chang By Ronza M. Othman Administrative Law, November 2006 Patti S. Gregory-Chang is undoubtedly someone you should know.
Special Education Hearing Officer: A “hybrid” federal/state Administrative Law Judge By Hon. Ann Breen-Greco Administrative Law, October 2006 The role of a Special Education Hearing Officer/ALJ is unique: a “hybrid” ALJ—one who is part of a “national corps” of Special Education HO/ALJs, working under a federal statute, whose decisions are reviewed in federal court, and who is paid by federal funds but who works for a state board of education which administers the program.
Special needs of girls and women in prison: What can we do? By Sharon L. Eiseman Women and the Law, October 2006 During its 2005-06 term, the Women and the Law Committee welcomed special guest speaker Lori Levin, Executive Director of the Illinois Criminal Justice Information Authority, to one of our meetings.
Special Service Areas and Special Assessment Areas—A growing trend in financing of public improvements for new construction By Christian Spesia Real Estate Law, February 2006 In the late 1990s, two changes in the law combined to create an easier, cheaper source of capital that developers can utilize to fund various public purpose infrastructure improvements in residential and other developments.
Spoliation of evidence and its impact on family law By Paulette Gray Family Law, April 2006 Why would a family law practitioner care about spoliation of evidence? Do we even know what spoliation of evidence means?
Standards & certification section By Megan Kawa & Samia Zayed Alternative Dispute Resolution, March 2006 Electronic mail has been ruled as an acceptable means for initiating arbitration by England's Commercial Court.
State of information sharing in Illinois By David Clark Legal Technology, Standing Committee on, May 2006 An important meeting was held recently that addressed electronic filing in Illinois. Invitations were extended by the Administrative Office of Illinois Courts (AOIC) to a select group of Circuit Court Clerks at the inaugural meeting of the Electronic Filing Committee.
State tax advisory State and Local Taxation, August 2006 Using a drop shipper can be quite taxing according to the Tennessee Appellate Court which recently upheld an assessment of uncollected sales use tax from a non-Tennessee business (ARCO) that utilized Tennessee manufacturers to manufacture and ship products to Tennessee customers. The products were single story metal buildings.