Articles From Luke E. Harriman | Illinois State Bar Association

Illinois Estate Tax and Real Property: Best Practices for Residents and Non-Residents By Luke E. Harriman & Angelica F. Russell-Johnson Real Estate Law, January 2023 This article discusses how real estate is treated for Illinois estate tax purposes, highlights some counterintuitive results based on this treatment, and provides recommendations for holding real estate in a tax-efficient manner.

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