Are the thousands of residents leaving Illinois extricating themselves correctly from their former home state? Have they properly moved their trusts to avoid Illinois taxation? In his December Illinois Bar Journal article, “When Is a Person or Trust an Illinois Resident?,” Richard Sugar examines these questions in the context of Illinois estate and income taxes and considers a few special situations impacted by Illinois law. He also takes a look at the present state-level tax environment in light of recent U.S. Supreme Court pronouncements pertaining to states’ ability to tax their subjects.
Illinois Bar Journal
-
-
The Illinois Trust Code becomes effective Jan. 1, 2020, representing a multiyear effort to modify and adapt the Uniform Trust Code. In his December Illinois Bar Journal article, “The New Illinois Trust Code: Practical Pointers,” Dan Felix provides a topic-oriented introduction that moves progressively through the Code. He notes several changes from the existing Illinois Trust and Trustees Act and raises questions for further resolution. Felix also includes a practical checklist for attorneys who will be working with the Code.
-
November 25, 2019 |
Practice News
During the past half-century or so, Illinois Supreme Court Chief Justice Anne M. Burke has written the original grant that launched the Special Olympics, led the national review board that investigated the Catholic Church’s pedophilia scandal, spearheaded an effort to renovate the Illinois Supreme Court building in Springfield, and worked to unclog the Illinois Department of Children and Family Services backlog of cases at the request of then-Gov. Jim Edgar. Now, after her long and distinguished career that began as a Chicago Park District educator and includes more than three decades on the bench, Anne Burke has reached the pinnacle of the Illinois judiciary as the Illinois Supreme Court’s new chief justice. To learn more about Chief Justice Burke and her impressive career, read the December 2019 Illinois Bar Journal cover story.
-
November 18, 2019 |
Practice News
The advent of smartphones containing audio and video capabilities gives virtually everyone the means to preserve evidence. More often than not, audio and video information will be the most persuasive evidence the jury will see or hear. In his November 2019 Illinois Bar Journal article, “What Every Trial Lawyer Needs to Know About Audio Recordings,” William Hanson reminds us that in Illinois, a person commits eavesdropping when he or she knowingly, intentionally, and without consent uses an eavesdropping device in a surreptitious manner for the purpose of overhearing, transmitting, or recording all or any part of any private conversation. Hanson goes on to unpack the differences between legality, authenticity, and consent as these concepts pertain to audio recordings.
-
November 12, 2019 |
Practice News
You have represented ABC Company for many years and seen it grow from a mom-and-pop operation to having more than $200 million in annual revenues and more than 300 employees. You are of that increasingly rare breed—a corporate generalist—and have represented ABC on its day-to-day contractual matters and during occasional acquisitions. But now, the first-generation owners have told you that they wish to sell the business. Of course, they want you to represent them in this once-in-a-lifetime transaction. The investment banker they have engaged to conduct the sale process has recommended that the buyer be required to obtain a representations and warranties (rep & warranty) insurance policy as part of the transaction. While you have heard about rep & warranty insurance, you have never come across it on a transaction before. Dykema attorneys Stephen Sayre and Brendan Cahill, in their November 2019 Illinois Bar Journal article, “Coming to a Deal Near You,” walk you through the steps of a deal requiring rep & warranty insurance.
-
November 4, 2019 |
Practice News
At times, clients must be distinguished from nonclients for purposes of determining who is a client during attorney-client communications involving a corporate client, says Jeffrey Parness in his November 2019 Illinois Bar Journal article, “Confidentiality and Client Communications in Illinois.” In this setting—in Illinois, though often not elsewhere, Parness shows,—the so-called “control group” test serves to limit who speaks as an agent for the corporate client. As well, the law of masters and servants is usually not employed to determine issues of client agency in the attorney-client communication setting. One takeaway: An Illinois appellate ruling has placed the burden of proof on agency on the party asserting the privilege.
-
The Illinois Bar Journal’s November cover story examines “8 Things Killing Your Law Firm—and How to Stop Them.” The article complements a CLE program presented by Affinity Consulting Group earlier for the Illinois State Bar Association regarding common management ruts and how to get out of them using techniques such as Lean and Six Sigma.
-
October 21, 2019 |
Practice News
The many standards of appellate review, and how these standards have evolved over time, may be creating confusion as to how to review factual determinations made by lower courts in relocation cases, writes Daniel Alcorn in his article, “Relocation, Relocation, Relocation,” in the October 2019 Illinois Bar Journal. Alcorn goes on to explore why it appears “to be so difficult … for the appellate court to faithfully adhere to what appears to be a fairly straightforward standard of review”? One reason: “There are many standards of appellate review, and their evolution over time independently of one another has caused a ‘state of confusion,’ as observed by one commentator.”
-
October 14, 2019 |
Practice News
The purchase of a home with hidden defects has a body of law of its own. At its center is the Residential Real Property Disclosure Act. While it is commonly known that sellers must disclose certain defects, the nuances may be less known. What type of defects must be disclosed? Can a seller give an example of the problem, as opposed to an exhaustive list? Can a seller rely on the real estate agent’s advice about what to disclose? What if the sellers deny that they were aware of the defects? What if the sellers claim they believed the issue had been repaired? In his October Illinois Bar Journal article, “Full Disclosure,” Joseph Rubas answers these questions so that you can help your new-homeowner clients.
4 comments (Most recent November 13, 2019) -
October 7, 2019 |
Practice News
Minors have no common-law or constitutional right to be tried in juvenile court. Accordingly, there are a number of statutory options the state has under the Adult Code of Corrections to either try or sentence minors as adults. But all is not lost, according to veteran Cook County Public Defender Kathy Roller. In her October Illinois Bar Journal article, “Transfers, EJJs, and Defense Attorneys, Oh My!,” Roller leads a master class in fighting for a juvenile client who is facing the possibility of adult prison.
"There is a lot of work to be done in a short period of time and a child’s life hangs in the balance,” Roller writes. “The pressure and stress can be significant. Give this work the respect it deserves. So, panic once. And then let it go. Focus all of your energy on winning the case.”1 comment (Most recent October 10, 2019)