Section Newsletters

Articles From 2008

Collection issues and the IRS By William M. Gasa Federal Taxation, May 2008 As financial times get tight, more people are having trouble paying their taxes. IRS employees follow certain procedures for collection of those taxes.
Collection Issues and the IRS – Part II By William M. Gasa Federal Taxation, December 2008 In our October newsletter, I reported that the IRS has made Internal Revenue Manual (IRM) procedural changes previously issued to field personnel also available to the public.
Collection issues and the IRS—Part I By William M. Gasa Federal Taxation, October 2008 The IRS has made Internal Revenue Manual (IRM) procedural changes previously issued to field personnel also available to the public.
The Commission does not have the power to award permanent partial disability and permanent total disability when the injuries arise out of the same accident By Joseph Mulvey Workers’ Compensation Law, December 2008 In Beelman Trucking v. Workers’ Compensation Comm’n, 886 N.E.2d 479 (5th Dist., 2008), the Fifth District addressed three issues: (1) whether Petitioner was entitled to an award of PPD under section 8(e)(10) and PTD under section 8(e)(18); (2) whether Petitioner was entitled to a voice activated computer system under section 8(a); and (3) whether Petitioner was entitled to reimbursement under section 8(a) for increased car insurance premiums related to the handicap modifications endorsement.
The Commission giveth and the Appellate Court taketh away By Kevin S. Botha Workers’ Compensation Law, June 2008 In Beelman Trucking v. IWCC (2008 WL 901460), the appellate court reversed the Commission’s award of both §8(e)(10) and statutory PTD under §8(e)(18), holding that the Commission does not have the power to award benefits for specific losses of permanent partial disability as well as permanent total disability resulting from the same accident.
Comparison of a Healthcare Flexible Spending Account to a Health Savings Account By Bernard G. Peter Corporate Law Departments, October 2008 A Healthcare Flexible Spending Account (HCFSA) is a tax-favored program that allows employees to pay for eligible out-of-pocket healthcare expenses.
Comparison of patent litigation in the United States, Germany, and Japan By Gary M. Ropski & Thomas C. Burton International and Immigration Law, August 2008 Earlier this year, the International and Immigration Law Section Council held a continuing legal educations program entitled, “Intellectual Property and International Law Issues in Representing a Globally Expanding Company.”
Compliance with United States export controls By Richard T. Ruzich & Daniel Cherry International and Immigration Law, November 2008 Your Client enters into an agreement with the United States Government
Complying with U.S. Export Controls International and Immigration Law, February 2008 The U.S. Department of Commerce’s two-day program will be led by professional counseling staff of the U.S. Department of Commerce Bureau of Industry & Security (BIS) and provides an in-depth examination of the Export Administration Regulations (EAR).
Conflicts of interest of attorneys representing units of government—A short quiz By John H. Brechin Local Government Law, January 2008 Conflicts or the perception of a conflict are part of the everyday practice of law.
Connecticut Attorney General files antitrust lawsuit against Guy Carpenter Insurance Law, March 2008 In 2004, New York Attorney General Elliot Spitzer charged several large insurance brokers with improperly attempting to use their leverage with insurers to make contingent commissions bonuses a certainty rather than a possibility without disclosing the situation to their customers.
Connecticut Attorney General files antitrust lawsuit against Guy Carpenter March 2008 In 2004, New York Attorney General Elliot Spitzer charged several large insurance brokers with improperly attempting to use their leverage with insurers to make contingent commissions bonuses a certainty rather than a possibility without disclosing the situation to their customers.
Considering retardation in sentencing By Thomas A. Bruno Bench and Bar, December 2008 The Illinois Supreme Court has ruled on the proper application of mental retardation as a mitigating or aggravating factor in sentencing in People v. Heider, 231 Ill.2d 1, ___ N.E.2d ____, 2008 WL 2131584, (May 22, 2008).   
Consultant Agreement Corporate Law Departments, December 2008 A sample agreement for hiring a consultant.
Content-based regulations run afoul of the First Amendment—Pooh-Bah Enterprises, Inc. v. County of Cook By John H. Brechin Local Government Law, February 2008 In 1999, the City and County amended their amusement tax ordinances with the intent to foster the production of live performances that offer theatrical, musical or cultural enrichment.
Contested custody/Visitation litigation: A satire By Roza Gossage & Pamela J. Kuzniar Bench and Bar, October 2008 Years ago, super heroes held the values of our ancestors and would not father a child out of wedlock.
A conversation with Justice Ruth Bader Ginsburg By Hon. Ann Breen-Greco Administrative Law, October 2008 The National Association of Women Judges’ Midwestern Regional Leadership Conference brought Justice Ruth Bader Ginsburg to Chicago for two memorable events on August 27 and 28.
Converting a life insurance policy into cash while the insured is alive: Viatical and life settlements By Paul E. Freehling Senior Lawyers, March 2008 This article concerns a relatively new way to convert a life insurance policy into cash while the insured person is alive: sell it on the market.
Corporate and partnership update By David F. Jarmusz Federal Taxation, March 2008 Changes to corporate and partnership laws.
Corporate governance checklist for small businesses Business Advice and Financial Planning, December 2008 1.Is the corporation keeping minutes of meetings documenting rationales behind transactions occurring outside of the day-to-day management (i.e. salaries, money transfers, dividends, loans and loan repayments, equipment or land purchases or leases, etc.)?
Corporate lobbying laws in Illinois By Ryan Gammelgard Corporate Law Departments, November 2008 Corporations depend on building relationships with state, city, county and federal governmental officials in order to advance the policies of the organization.
Corporations can pay child support too By Michael C. Craven Corporate Law Departments, June 2008 Most corporate attorneys assume that divorce law has little impact on their practices.
Country Roads: Take Me Home? By James R. Myers Agricultural Law, November 2008 A look at the origins of country roads and some of the resulting consequences.
Court confusion regarding challenges to municipal land use decisions By Mark A. Austill Administrative Law, January 2008 On September 24, 2007, the First District Appellate Court rendered its opinion in Chicago Title Land Trust Co. v. Board of Trustees of Village of Barrington, 2007 WL 2769250 (App. Ct., 1st Dist. 2007).
Court strips Chicago of its exotic dancing tax as violating the First Amendment By Stanley R. Kaminski State and Local Taxation, March 2008 A summary of Pooh-Bah Enterprises, Inc. v. County of Cook, et al.
Crawford v. Washington: Has the U.S. Supreme Court simplified hearsay analysis? By Hon. Donald D. Bernardi Bench and Bar, July 2008 If you were an economist viewing the courts as producers of the law, you might find yourself unimpressed.
Creating and perfecting a security interest in a vehicle: Illinois Vehicle Code checkmates Article 9 of the UCC By Adela C. Lucchesi Young Lawyers Division, June 2008 Typically, Article 9 governs when creating and perfecting a security interest in collateral. However, as always, there are exceptions to the general rule.
Criminal justice reform By Julie Hamos Human and Civil Rights, January 2008 Congratulations to you, Judge Eugene Pincham, for receiving the Elmer Gertz Lawyer award for your lifetime of public service fighting for the underserved and marginalized.
Cross-selling legal & other professional services: Ideas for improving the odds for cross-selling success By John W. Olmstead Law Office Management and Economics, Standing Committee on, September 2008 Cross-selling can be an effective strategy—but it is not easy and it requires trust, commitment, communication, hard work, dedication, and organizational alignment.
Crucial Health Insurance provision to keep in mind for your clients . . . By Tiffany Alexander Family Law, December 2008 Negotiating a settlement in a divorce case is no small accomplishment.