Section Newsletters

Articles From Sarah Delano Pavlik

Alternative Minimum Tax By Sarah Delano Pavlik Federal Taxation, August 2007 Everyone agrees that something must be done to fix the alternative minimum tax (AMT).
Amendment to applicable sections of the Internal Revenue Code: Changing the deductibility of attorney fees By Sarah Delano Pavlik Federal Taxation, August 2007 In previous years, we discussed the case of Officer Cynthia Spina which made national headlines in 2002.
Chair’s Corner By Sarah Delano Pavlik Federal Taxation, August 2007 As the Chair of the Federal Taxation Section Council for 2007-2008, I want to welcome you to the Section.
Estate and gift tax update By Sarah Delano Pavlik Elder Law, May 2006 New Amounts for 2006. The following amounts became effective on January 1, 2006:
Estate and gift tax update By Sarah Delano Pavlik Federal Taxation, March 2006 New Amounts for 2006. The following amounts became effective on January 1, 2006:
Message from the newsletter editor By Sarah Delano Pavlik Federal Taxation, March 2006 Each year the Section Council makes a trip to Washington, D.C. to promote our legislative agenda to members of the Illinois Congressional Delegation.
News from the IRS By Sarah Delano Pavlik Federal Taxation, March 2006 Political Campaign Intervention. On February 24, 2006, the IRS released a report on its examination of political activity by tax-exempt organizations during the 2004 election campaign.
Amendment to applicable sections of the Internal Revenue Code changing the deductibility of attorney fees By Sarah Delano Pavlik Federal Taxation, August 2005 The case of Officer Cynthia Spina made national headlines in 2002. Officer Spina sued the Forest Preserve of Cook County, Illinois for sexual harassment and employment discrimination.
Amendment to applicable sections of the Internal Revenue Code changing the minimum required distribution rules where a trust is the beneficiary of a qualified plan By Sarah Delano Pavlik Federal Taxation, August 2005 The Code1 provides that during a taxpayer’s lifetime (after the taxpayer’s required beginning date) and after the taxpayer’s death, minimum annual distributions must be made from the taxpayer’s qualified retirement accounts (“plan”).2
Estate and gift tax update By Sarah Delano Pavlik Federal Taxation, December 2004 Two significant opinions have been released regarding family limited partnerships and Section 2036 of the Internal Revenue Code, one by the Fifth Circuit Court of Appeals and one by the Third Circuit Court of Appeals
Estate and gift tax update By Sarah Delano Pavlik Federal Taxation, May 2004 1. 2004 Numbers. As of January 1, 2004, the federal and Illinois estate tax exemption amount is $1.5 million, and the unified credit amount is $555,800.
Estate and gift tax update By Sarah Delano Pavlik Federal Taxation, November 2002 Split-dollar life insurance arrangements. There have been several recent developments in the split-dollar arena.

Spot an error in your article? Contact Celeste Niemann at cniemann@isba.org. For information on obtaining a copy of an article, visit the ISBA Newsletters page.

Select a Different Author