In-sitesBy Chuck GunnarsonGovernment Lawyers, October 2001One of the most desirable features of the Internet is its ability to quickly disseminate the most recent news and information to its users.
Increased protection needed for institutionalized elderlyBy Marjan Peter StaniecElder Law, October 2001I hope this summary report serves to motivate bar association members, advocacy groups and legislative leaders to initiate remedial action that may help curb much of the suffering, pain, indignity and other serious abuses inflicted on thousands of elderly residents in substandard nursing homes in Illinois and other states throughout the nation.
Individual income tax updateBy James S. ZmudaFederal Taxation, June 2001In Vinick v. United States, 205 F.3d 1 (1st Cir. 2000), the United States Court of Appeals for the First Circuit ("First Circuit") reversed a district court ruling that a corporate officer was a responsible person for purposes of Code §6672, which imposes a 100% "penalty" tax regarding the failure to withhold employment taxes.
Individual income tax updateBy James S. ZmudaFederal Taxation, March 2001In Service Center Advice 200105062, the Internal Revenue Service ("IRS") has advised service centers that they cannot abate individual estimated tax penalties resulting from income attributable to a conversion of a traditional Individual Retirement Account ("IRA") to a Roth IRA.
Individual income tax updateBy James S. ZmudaFederal Taxation, January 2001The Internal Revenue Services ("IRS") has issued Form 8869, Qualified Subchapter S Subsidiary Election, to be used by a parent S corporation to elect to treat one or more of its eligible subsidiaries as a qualified Subchapter S subsidiary ("Q Sub").
Individual standing to sue to protect the environmentBy Babette P. Salus & Eric M. SchwingEnvironmental and Natural Resources Law, January 2001Article XI of the Illinois Constitution of 1970, referred to as the environmental article, provides in its entirety:
InsideAdministrative Law, August 2001This issue of the newsletter contains articles on extremely diverse subjects. It begins with Section council member Tom Battista's outline of some good reasons for practitioners to become and remain members of the Administrative Law Section. Next, Julie Ann Sebastian, immediate past chair of the section council, analyzes a recent Illinois Appellate Court case affirming a circuit court's dismissal of an administrative review action for failure to name the Illinois Department of Employment Security's Board of Review as a party. Articles by two law students follow.
InsideAdministrative Law, June 2001This issue of the newsletter features three articles. Section council member Bernard Paul analyzes recent cases dealing with the vexing question of whether an administrative review action may be joined in one court proceeding with a non-administrative review claim.
Insurance coverages for business clientsBy Patrick F. ClearyGeneral Practice, Solo, and Small Firm, April 2001When defending a business client it is imperative to ascertain if insurance coverage exists.
Insuring vacated rights-of-way after Chavda v. WolakBy Richard F. BalesReal Estate Law, March 2001Public Act 90-179 (effective July 23, 1997) amended the Illinois Municipal Code. As amended, 65 ILCS 5/11-91-1 provides as follows:
Intentional infliction of emotional distress by vocational rehabilitation expert/insurance companyBy Richard D. HanniganWorkers’ Compensation Law, October 2001On July 25, 2001, the Appellate Court, First District, issued a decision of Robin Senesac and Elizabeth Senesac vs. Employers Vocational Resources, Inc., CCM, Inc., d/b/a Creative Case Management, and State Farm Fire & Casualty Insurance Co., No. 1-00-0730.
International and immigration law breakfast seriesInternational and Immigration Law, May 2001The International and Immigration Law Section of the Illinois State Bar Association continues its breakfast series of seminars.
International and immigration law breakfast seriesInternational and Immigration Law, January 2001The International and Immigration Law Section of the Illinois State Bar Association continues its breakfast series of seminars.
The International and Immigration Section Web siteInternational and Immigration Law, May 2001The International and Immigration Section Web Site is loaded with valuable information for anyone interested in obtaining current information in regard to the activities, publications and other valuable information regarding the International and Immigration Law Section of the Illinois State Bar Association.
International and immigration seminarsInternational and Immigration Law, August 2001The International and Immigration Law Section of the Illinois State Bar Association continues its annual series of seminars.
The International Trade Association of Greater Chicago: Illinois International Events CalendarInternational and Immigration Law, May 2001Inclusion policy: As a public service to the international business community and subject to space availability, we publish a listing of events for which we receive written notification, preferably by fax (773/725-2294) or by e-mail (info@itagc.org).
Introduction to The Handbook Of Illinois Administrative LawBy William A. PriceAdministrative Law, October 2001This handbook is the result of many years of effort by volunteer authors and editors from the State Government Bar Association and from the Section Council, Section of Administrative Law, Illinois State Bar Association.
IRS and SSA announce new benefit limits for 2001By Thomas VasiljevichFederal Taxation, January 2001The Internal Revenue Service and Social Security Administration have announced the annual cost-of-living adjustments to various benefit limitations.
IRS eases rules for minimum required distributionsBy Steven LifsonEmployee Benefits, May 2001The IRS has issued new regulations that govern required minimum yearly distributions from Individual Retirement Accounts ("IRAs") and tax-qualified plans to people over age 70-1/2 and to beneficiaries of deceased IRA owners and plan participants
IRS issues long awaited reverse exchange rulesBy Martin S. EdwardsReal Estate Law, January 2001During the one-year period between the promulgation of the 1990 proposed exchange regulations and the issuance of the final regulations in April of 1991, the IRS solicited comments in regard to allowing pure reverse exchange transactions.
IRS issues new guidance on compensating employees with LLC and partnership interestsBy Michael T. Donovan & Joseph E. BenderCorporate Law Departments, December 2001Partnerships and limited liability companies that compensate their employees with interests in their business have long relied on an Internal Revenue Service ruling that an employee (or other service provider) who received a "profits interest" in a partnership or LLC as compensation for services rendered generally is not taxed upon receipt
Is Executive Order 11246 still valid?By Douglas A. DarchHuman and Civil Rights, May 2001In 1965 then-President Johnson issued Executive Order 11246. This Executive Order required government contractors to meet certain affirmative action obligations.
ISBA State and Local Taxation Section Council minutes from meeting of May 19, 2000State and Local Taxation, January 20011. Joanne Elliot, Stan Kaminski, Tim Moran, Bob Barr, Tom Battista, Jim Chipman, Mary Ann Connelley, Mark Davis, Jim Geraghty, Tom Jaconetty, John Locallo, Lisa Marino, Tom McNulty, April Montgomery, Mary Nicolau, John Norris, Bill Seitz, Iris Sholder, Rodney Slutzky, and Judge Alexander White.
I’ve got your peripatetic right hereBy Jay GiustiLegal Technology, Standing Committee on, December 2001Investing in computer technology sometimes seems to require a call to Miss Cleo: How can we predict, with some assurance of accuracy, which emergent products are most likely to be around for awhile?