Introduction to the Illinois Franchise Tax and Its Importance to Your CompanyBy Jordan Goodman & Jesse FeinsteinBusiness Advice and Financial Planning, July 2025The Illinois Franchise Tax is an extremely complex tax that places unique burdens on corporations conducting business in Illinois. Based on our experience, many corporations incorrectly calculate their obligations, leading to the over or underpayment of their tax liabilities. Neither of these scenarios is desirable, and as such, this article is designed to familiarize you with the basics of the Franchise Tax and reveal a few common problems we at Kilpatrick have identified and resolved over the years.
Introduction to the Illinois Franchise Tax and Its Importance to Your CompanyBy Jordan Goodman & Jesse FeinsteinCorporate Law Departments, March 2025The Illinois Franchise Tax is an extremely complex tax that places unique burdens on corporations conducting business in Illinois. Based on our experience, many corporations incorrectly calculate their obligations, leading to the over or underpayment of their tax liabilities. Neither of these scenarios is desirable, and as such, this article is designed to familiarize you with the basics of the Franchise Tax and reveal a few common problems we at Kilpatrick have identified and resolved over the years.
IPRB Releases 2024 Illinois Oil ProductionBy Craig R. HedinMineral Law, March 2025The Illinois Petroleum Resources Board through its Executive Director, Seth Whitehead, has released the volumes of crude oil production in the State of Illinois for 2024. Production of oil in Illinois has been somewhat static since 1997.
Is a Divorce Judgment a Judgment?By Michael StraussFamily Law, February 2025The Second District Appellate Court vacated the ruling denying statutory interest in the 2024 case of In re Marriage of Hyman. That part of the court's ruling is the focus of this article.
Is Diversity, Equity, and Inclusion Obsolete?By Madonna T. LechnerLaw-Related Education for the Public, May 2025On January 31, 2025, President Trump signed Executive Order 14173, banning race- and sex-based preferences in DEI programs across federal agencies and other major sectors. The Order claims DEI violates civil rights laws and undermines merit. Opponents—including universities, nonprofits, and the City of Baltimore—sued, arguing it restricts free speech and harms historically underserved groups. A district court initially blocked parts of the Order, but a federal appeals court later allowed enforcement while the case proceeds. The lawsuit questions whether DEI programs violate anti-discrimination laws.
Is Free Speech for Everyone in America?By Junaid AfeefDiversity Leadership Council, June 2025It sounds like a rhetorical question; of course, it is. Right? For decades, flag burning, hate group marches, vile protests at servicemembers’ funerals,and more were deemed protected under the First Amendment. The idea was to ensure all political speech remains uncensored; to do so, we must tolerate polarizing, offensive, or even hateful speech. Although noncitizens enjoy First Amendment protections, the government's plenary authority over immigration allows it to penalize them in ways that effectively chills free speech.
Is Free Speech for Everyone in America?By Junaid AfeefInternational and Immigration Law, May 2025It sounds like a rhetorical question; of course, it is. Right? For decades, flag burning, hate group marches, vile protests at servicemembers’ funerals,and more were deemed protected under the First Amendment. The idea was to ensure all political speech remains uncensored; to do so, we must tolerate polarizing, offensive, or even hateful speech. Although noncitizens enjoy First Amendment protections, the government's plenary authority over immigration allows it to penalize them in ways that effectively chills free speech.
Is Free Speech for Everyone in America?By Junaid AfeefHuman and Civil Rights, April 2025It sounds like a rhetorical question; of course, it is. Right? For decades, flag burning, hate group marches, vile protests at servicemembers’ funerals,and more were deemed protected under the First Amendment. The idea was to ensure all political speech remains uncensored; to do so, we must tolerate polarizing, offensive, or even hateful speech. Although noncitizens enjoy First Amendment protections, the government's plenary authority over immigration allows it to penalize them in ways that effectively chills free speech.
Is PFAS the Next Asbestos?By Eric BerryEnvironmental and Natural Resources Law, January 2025PFAS (per- and polyfluoroalkyl substances) are a group of thousands of chemicals manufactured since the 1940s for use in consumer products and industrial processes. This article presents an overview of the PFAS phenomenon.
Is Social Media Worth It for Lawyers?By Rizwan M. AliYoung Lawyers Division, October 2025A look into social media and how you can leverage popular apps to expand your practice.
Is There a Duty to Assess a Client’s Capacity to Execute Estate Planning Documents?By Gary R. GehlbachElder Law, June 2025To what extent, if at all, does an attorney have a duty to determine if a client has sufficient capacity to execute a last will and testament or other estate planning documents? Noting “that there is no Illinois law directly on the subject,” a recent First District Illinois Appellate Court decision characterizing this issue as a “case of first impression,” rejected plaintiff’s argument that “an affirmative duty [exists] to determine a client’s competence.” However, if the attorney is put on notice of a client’s disability, the attorney is “obligated to determine the extent of that disability with respect to [the client’s] capacity to alter her estate plan.”
Is There a Duty to Assess a Client’s Capacity to Execute Estate Planning Documents?By Gary R. GehlbachTrusts and Estates, May 2025To what extent, if at all, does an attorney have a duty to determine if a client has sufficient capacity to execute a last will and testament or other estate planning documents? Noting “that there is no Illinois law directly on the subject,” a recent First District Illinois Appellate Court decision characterizing this issue as a “case of first impression,” rejected plaintiff’s argument that “an affirmative duty [exists] to determine a client’s competence.” However, if the attorney is put on notice of a client’s disability, the attorney is “obligated to determine the extent of that disability with respect to [the client’s] capacity to alter her estate plan.”
ISBA 2025 Solo and Small Firm Conference PhotosState and Local Taxation, December 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosAdministrative Law, December 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosCriminal Justice, December 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosIntellectual Property, December 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosCorporate Law Departments, November 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosRural Practice, November 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosElder Law, November 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosCommercial Banking, Collections, and Bankruptcy, November 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosAgricultural Law, November 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosLaw-Related Education for the Public, November 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosGeneral Practice, Solo, and Small Firm, November 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosEnergy, Utilities, Telecommunications, and Transportation, November 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosAlternative Dispute Resolution, November 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosGovernment Lawyers, November 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosHealth Care Law, October 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosTraffic Laws and Courts, October 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosFood Law, October 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
ISBA 2025 Solo and Small Firm Conference PhotosConstruction Law, October 2025The Illinois State Bar Association hosted the 2025 Solo and Small Firm Conference: The Innovative Lawyer: Smart Strategies for Small Firms in the Age of AI on September 25–26 at the Embassy Suites in Naperville, IL.
