Survival of claims—Renunciation of willsBy Patrick M. KinnallyTrusts and Estates, February 2018What happens if the surviving spouse dies before a renunciation is filed? Can the executor of the surviving spouse file a renunciation of the will during the seven-month period? The answer appears to be “no."
Take some time to evaluate your speedBy Doug KinzingerLegal Technology, Standing Committee on, October 2018Across Illinois, pricing for business-class internet packages has been dropping, unlocking speed tiers previously unavailable—or prohibitively expensive—for most small businesses.
The tariffs and agricultureBy Jeffrey A. MolletAgricultural Law, September 2018The U.S. Department of Agriculture is taking steps to assist farmers in response to trade damage from unjustified retaliation by foreign nations.
Tax court says no time limit for examining calculation of DSUEBy Kristine A. TidgrenAgricultural Law, January 2018A recent tax court opinion stands for the proposition that there is no limit to the number of years the IRS can go back to review (and correct) a DSUE reported by the estate of the spouse who died first. This lends a bit of uncertainty to the benefit of portability.
Tax Cuts and Jobs Act of 2017 changes kiddie tax rulesBy Brian T. WhitlockFederal Taxation, June 2018The Tax Cuts and Jobs Act of 2017 decouples the tax returns of dependent children from the tax returns of their parents.
Tax increment financingBy Tatia GibbonsLocal Government Law, May 2018Tax increment financing creates a source of revenue intended to encourage private investment in communities, restore the property value base, and promote development.
Tax increment financingBy Tatia GibbonsState and Local Taxation, April 2018Tax increment financing creates a source of revenue intended to encourage private investment in communities, restore the property value base, and promote development.
Technology and alternative dispute resolutionBy Madeline DerangoAlternative Dispute Resolution, December 2018A review of the book The New Handshake: Online Dispute Resolution and the Future of Consumer Protection and summaries of recent technology ADR cases.
Temporary protected status (TPS)By Cindy G. BuysInternational and Immigration Law, March 2018Pursuant to INA 244, (8 U.S.C. 1254), the Secretary of Homeland Security may designate a foreign country for TPS due to conditions in the country that temporarily prevent the country’s nationals from returning safely, or in certain circumstances, where the country is unable to handle the return of its nationals adequately.
Ten questions to ask clients about privacyBy David M. AdlerPrivacy and Information Security Law, December 2018Ten questions to ask your clients who are concerned about whether they are meeting their privacy and information security obligations.
The thousand-foot ruleBy E. Kenneth Wright, Jr.Bench and Bar, February 2018The Illinois Supreme Court recently issued a seminal ruling examining the constitutionality of the Illinois statute addressing the crime of unlawful use of weapons within 1,000 feet of a public park.
The times, they are a changin’By Emily A. HansenEmployee Benefits, April 2018The national conversation regarding sexual misconduct has led to action and will lead to reform. What can you do? Raise your voice and encourage other women to speak up to stop sexual harassment.
The times, they are a changin’By Emily A. HansenWomen and the Law, January 2018The national conversation regarding sexual misconduct has led to action and will lead to reform. What can you do? Raise your voice and encourage other women to speak up to stop sexual harassment. Help review and improve workplace policies on sexual harassment. Show your support by joining the January 20, 2018 March to the Polls, the Second Annual Women’s March in Chicago and around the country.
Timing is key: “Prompt” payment needed to extinguish pre-foreclosure sale condo assessmentsBy Blake A. Strautins & Michael R. SchumannCommercial Banking, Collections, and Bankruptcy, April 2018The court in Country Club Estates Condominium Association v. Bayview Loan Servicing has clarified Section 9(g)(3), holding that the purchaser of a condominium at a foreclosure sale must make “prompt” payment of post-sale assessments.
Tips for representing stepparents in uncontested adoption casesBy Mary F. PetruchiusGeneral Practice, Solo, and Small Firm, September 2018As a private practitioner, you may be retained to represent your client in an uncontested adoption matter. This article outlines the basic procedures for doing so.
Tips for representing stepparents in uncontested adoption casesBy Mary F. PetruchiusChild Law, May 2018As a private practitioner, you may be retained to represent your client in an uncontested adoption matter. This article outlines the basic procedures for doing so.
Trails, tribulations, and tort immunity: Then and nowBy Patrick M. KinnallyCivil Practice and Procedure, February 2018We have two opinions from the Illinois Supreme Court (Corbett v. County of Lake and Cohen v. Chicago Park District) which provide today’s perception of the judiciary’s interpretation of the Local Government Tort Immunity Act.
“Travel ban” litigation 2017By Cindy G. BuysInternational and Immigration Law, March 2018A look at the various lawsuits filed against President Trump's Executive Orders limiting entry into the United States.
A trip to IsraelBy Hon. Patrick J. Leston, (ret.)International and Immigration Law, March 2018As lawyers enter the “senior” phase of their professional careers, many start enjoying a few more personal days and looking forward to a bit more vacation time. But if you still crave a bit of adventure, consider an ISBA or IJA tour.
A trip to IsraelBy Hon. Patrick J. Leston, (ret.)Senior Lawyers, February 2018As lawyers enter the “senior” phase of their professional careers, many start enjoying a few more personal days and looking forward to a bit more vacation time. But if you still crave a bit of adventure, consider an ISBA or IJA tour.