Prompt assessment of federal tax related to a decedentBy Mary CascinoTrusts and Estates, June 2005An executor or administrator of a decedent's estate can request a prompt assessment of a tax relating to returns filed by the representative of a decedent's estate, i.e., income tax of a decedent (Form 1040); estate income tax (Form 1041); and/or the decedent's gift tax (Form 709). (I.R.C. §6501(d)).
Promulgation of “emergency rules” requires a true emergencyBy James J. PowersAdministrative Law, August 2005In a recently issued decision, the Second District Appellate Court invalidated a set of emergency rules promulgated by the Illinois Labor Relations Board in September 2003.
The proposed amendments to the practice and procedure before the Property Tax Appeal BoardState and Local Taxation, June 2005Property Tax Appeal Board notice of proposed amendments
1.Heading of the Part: Practice and Procedure for Appeals Before the Property Tax Appeal Board
2. Code Citation: 86 Ill. Adm. Code 1910
3. Section Numbers: Proposed Action:
1910.11 New Section
1910.70 Amended
1910.72 New Section
1910.80 Amended
4. Statutory Authority: 35 ILCS 200/ Art. 7 and 16-180 through 16-195
5.A Complete Description of the Subjects and Issues Involved:
Proposed electronic discovery amendments to the Federal Rules—If it ain’t broke, don’t fix itBy David J. FishFederal Civil Practice, September 2005The rules should be left alone. The current rules adequately address documents/data in all forms—including electronic. As technology develops, so will case law. But, creating a one size fits all approach to electronic discovery is dangerous.
Proposed regulation would help generalize the use of asset-backed securitizations in SpainBy Alex Carbonell & Richard SilbersteinInternational and Immigration Law, December 2005The Spanish Ministry of Economy is on the verge of approving an Order that will enable many companies in Spain to make a wider use of asset-backed securitizations as a way to finance their activities.
Proposed regulations to elect out of deemed allocationsBy Katarinna McBrideTrusts and Estates, March 2005The Internal Revenue Service issued Proposed Regulations under section 2632 concerning (i) guidance for making the election under section 2632(c)(5)(A)(i) to elect out of the deemed allocation of unused Generation Skipping Tax ("GST") exemption under section 2632(c)(1) to a GST trust, (ii) guidance for making the election under section 2632(c)(5)(A)(ii) to treat a trust as a GST trust, and (iii) guidance with regard to electing out of deemed allocations to a specific transfer or a specific transfer and all subsequent transfers to a trust.
Proposed unemployment changes could economically benefit lawyersBy Glenn R. GaffneyAdministrative Law, April 2005As per the request of Ole Bly Pace III, the following is the “practical idea” which would help members of the Labor and Employment Law Section to improve their earning power as lawyers:
Proposed unemployment changes could economically benefit lawyersLabor and Employment Law, February 2005As per the request of Ole Bly Pace III, the following is the "practical idea" which would help members of the Labor and Employment Law Section to improve their earning power as lawyers:
Proposed Will Depository Legislation—Probate Act of IllinoisTrusts and Estates, October 2005(a) A depositor, as defined in section (e), may deposit a will with the circuit court clerk of the county in which the testator resided when the testator executed the will if the depositor certifies that he is unable to locate the testator after a diligent search.
Public Act 094-0640Family Law, October 2005Section 5. The Illinois Marriage and Dissolution of Marriage Act is amended by changing Sections 506 and 608 as follows:
Public defender liabilityBy Patrick J. HughesGovernment Lawyers, June 2005In December 2000, the Illinois Supreme Court affirmed that sovereign immunity does not bar an action against the attorneys of the Cook County Public Defender's Office for negligence allegedly committed in the course of representing an indigent criminal defendant, pursuant to an appointment by the circuit court.
Public Information and Privacy Rights Seminar scheduledBy Cynthia I. ErvinAdministrative Law, September 2005The Committee on Government lawyers of the ISBA has scheduled a seminar entitled “Public Information and Privacy Rights—Issues Under the Open Meetings Act and the Freedom of Information Act.”
Purchase of annuity-Medical assistance eligibilityBy Walter J. ZukowskiElder Law, March 2005In the case of Gillmore v. Illinois Department of Human Services, the 4th District Appellate Court held that an annuity purchased by a nursing home resident was a non-allowable transfer of assets.
The Putative Father Registry in IllinoisBy Kimberly J. AndersonWomen and the Law, May 2005Father may have known best in the 1950s, but in the seemingly more complicated new millennium, many fathers don't even know that they've become parents.
Quiet title (not the library, silly)By Hal R. MorrisReal Estate Law, March 2005Title to real property is typically not loud, but nonetheless even a quiet dispute over title can be resolved by an action to quiet title.
Reaching law students-Mission accomplishedBy Galen Caldwell & Andrew FoxRacial and Ethnic Minorities and the Law, May 2005Reaching law students and getting them to join the ISBA in the future is no easy task, but the ISBA Standing Committee on Minority and Women Participation has risen to the occasion.
Reading a Phase I environmental reportBy Raymond T. ReottEnvironmental and Natural Resources Law, October 2005By this time, any sizeable real estate or business transaction includes a Phase I environmental assessment.
Real estate tax exemption for a substance abuse facilityBy Alexander P. WhiteState and Local Taxation, April 2005The Defendant, the Illinois Department of Revenue ("The Department"), appealed an order of the Circuit Court of Cook County, which had granted the Plaintiff, Hazelden Foundation ("Hazelden"), a charitable-use exemption for certain real property owned by Hazelden for the tax year 1998.
Recent amendments to the election codeBy Jeff JurgensLocal Government Law, December 2005On August 22, 2005, Governor Blagojevich signed House Bill 1968 into law, making several immediate changes to the Election Code.
Recent caseBy Paul E. FreehlingAdministrative Law, September 2005The recent Fourth District opinion in Henry v. Anderson, No. 04-04-0867 (Apr. 18, 2005), is a rare example of an appellate court ruling that Section 2a of the Illinois Open Meetings Act, 5 ILCS 120/2a, was violated.
Recent casesBy James J. Ahern & Thomas M. MoranTraffic Laws and Courts, October 2005Recent traffic cases and cases of interest.
Recent cases of note for Illinois environmental law practitionersBy Joseph R. Podlewski, Jr.Environmental and Natural Resources Law, October 2005Several cases have been decided in Illinois and federal courts over the past six months that are significant to environmental law practitioners.
Recent changes in Civil Jury Instructions in the IPI-Civil, 2005 EditionBy Richard L. TurnerCivil Practice and Procedure, April 2005Recent changes in the Illinois Pattern Jury Instructions for civil cases reflect an attempt on the part of the Supreme Court Committee on Jury Instructions in Civil Cases to fine-tune those instructions which may have led to potential juror confusion.
Recent court decisionsBy William SeitzState and Local Taxation, July 2005The appellate court reversed and remanded a summary judgment order by the circuit court in Du Page County.
Recent decisions in real estate tax casesState and Local Taxation, May 2005Certain property assessed as open space was included within tax increment financing redevelopment area.
Recent developments and cases in IllinoisBy Paul A. MeintsTrusts and Estates, March 2005Illinois has been quietly and effectively stepping up its collection program to recover benefits paid to people in nursing homes.
