2004 Articles
Advantageous uses of LLCs
By Richard M. Colombik & Randall H. Borkus
May 2004
Because of their flexibility and relative simplicity, the LLC is well-suited for both start-up businesses and more mature businesses.
Cash balance plans—An uncertain fate
By Hugh F. Drake
June 2004
Two recent federal court decisions and subsequent congressional action have cast doubt on the future of cash balance pension plans so popular among large businesses.
Checklist for financing sources
By Gene A. Petersen
February 2004
From time to time you may have a client who asks for your assistance in seeking financing sources for growth, a business buyout, or other business needs.
Editor’s column
By William T. Kaplan
October 2004
We have run an unsuccessful campaign encouraging our readers to write letters to the editor on any subject matter.
Editor’s column
By William T. Kaplan
June 2004
In the past we have constantly urged all readers to submit comments for a "letters to the editor" column.
Editor’s notes
February 2004
In our last newsletter, the Editor’s column spoke about the possibility of a “guest column” or “guest editorial” for insertion in the upcoming newsletter editions.
Employee termination
By SueAnn Sage Billimack
October 2004
Business lawyers are frequently called upon to advise their clients with respect to employment terminations.
Firing a family member
By Bernard Kliska
February 2004
If you think firing a long-time employee is difficult, try firing one who is a family member. As daunting the task, sometimes it’s necessary.
Illinois business law case update
By Stephen D. Sayre
October 2004
There were, a handful of noteworthy cases addressing issues of practical importance for business lawyers during the past year.
Mergers and acquisitions: a primer
By Bart A. Basi & Marcus S. Renwick
February 2004
Often when people think of mergers or acquisitions, thoughts of mega-mergers come to mind. The largest mergers in the history of the world happened within the past 10 years.
Retirement plans, insurance and taxes
May 2004
Publisher's note: In response to "The 70-80 percent tax trap: How to help clients avoid the double taxation of money in their qualified plan or IRA," which appeared in the last issue of The Counselor, a reader noted that the IRS has since issued guidance to shut down what it considers "abusive transactions" involving specially designed life insurance polices in retirement plans (so-called "section 412(i) plans").