From the editorsTrusts and Estates, February 2001This issue includes a couple of thought provoking articles.
Estate tax repeal? Reform? Increase?By Paul A. MeintsTrusts and Estates, November 2000The debate over repealing the federal estate and gift tax laws is not a new one. For years each and every legislative session has had one or more proposals to eliminate the tax.
Report from the Task Force on the Unauthorized Practice of LawTrusts and Estates, November 2000A subcommittee of the Task Force on the Unauthorized Practice of Law has been established to review information provided to the task force about possible situations involving the unauthorized practice of law regarding estate and trust work.
Crop share rental arrangements and sample leaseBy Paul A. MeintsTrusts and Estates, May 2000The following Crop Share Lease with provisions for cattle has its origin in the Cooperative Extension's form that was developed many years ago, being updated for items and farming practices that have changed in the interim and which, in it's author's opinion, are outdated or missing in the older format.
The Florida Intangible TaxBy Paul A. MeintsTrusts and Estates, May 2000Nearly every estate planning attorney in Illinois has had a client or two that has moved to a warmer climate.
For what it’s worthBy Paul A. MeintsTrusts and Estates, February 2000This newsletter summarizes some of the more important developments that took place in 1999 and offers some thoughts on what they may mean to you and to your practice.
For what it’s worthBy Paul A. MeintsTrusts and Estates, November 1999New legislation.
Mistakes of practitioners in estate planningBy Richard P. MillerTrusts and Estates, September 1999A. The description of a specific bequest must be clear as to what property and to whom it should be distributed.
Beyond the legalitiesBy Thorpe FacerTrusts and Estates, May 1999The membership of the Trusts and Estates Section of the ISBA is the second largest of any section.
Donating bodies to scienceBy Deanne Morgan, J.D.Trusts and Estates, May 1999On occasions, a client may express a desire to donate his or her body to science.
Living trusts as a means to save estate taxes and avoid probateBy Eric D. Anderson & Steven W. RauschYoung Lawyers Division, March 1999This article is meant to familiarize practitioners with the use of living trusts as a means to save estate taxes and avoid probate.
Estate planning for retirement benefits (with Resource List)By Robert H. LouisGeneral Practice, Solo, and Small Firm, January 1999In the 20-plus years since the enactment of the Employee Retirement Income Security Act, 29 U.S.C. §1001 et seq. ("ERISA"), the level of assets in pension and profit-sharing plans and individual retirement accounts has risen steadily.