Section Newsletters

Articles From Richard A. Sugar

The implications of political positions on tax reform for estate planning By Richard A. Sugar Trusts and Estates, March 2015 A look at tax reform proposals from different political philosophies.
2 comments (Most recent March 17, 2015)
New rules enforcing Illinois non-competes—Now easier or harder? By Richard A. Sugar Labor and Employment Law, September 2013 In a recent trifecta of Illinois Appellate Court cases, judges have altered the landscape in Illinois regarding the lengths to which employers can go to protect their customers, clients, patients, and marketplace from competition originating from former employees
What is remarkable for estate planners about the Windsor Supreme Court decision? By Richard A. Sugar Trusts and Estates, August 2013 In a momentous decision issued on June 26, 2013, the United States Supreme Court in U.S. v. Windsor issued its first substantive decision on the controversial subject of same-sex marriage.
Here we go ‘round the Rosen bush—An FLP roadmap By Richard A. Sugar Trusts and Estates, March 2007 The Rosen case sets out one of the best roadmaps for how to avoid the failure of family limited partnerships as governed by Section 2036(a)(1).

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