Practice Areas

Estate Planning and Administration

Estate Planning

Enclosed are some articles of interest related to Estate Planning:

• Tax Court Allows 35.4% Discount For Gifts Of Family Limited Partnership Interests Nov-Dec-03 - 4/7/2010 Thomas W. Rieck
• Surviving Spouse Denied IRA Benefits - 3/24/10 - 4/5/2010 Thomas W. Rieck
• Got A Bad Trust? Now You Can Fix It - 11/17/09 - 11/17/2009 Thomas W. Rieck
• Written Price Allocation Essential When Stock Purchase Includes Covenant Not To Compete May-June-07 - 11/16/2009 Ronald P. Duplack
• How To Asset-Protect An Inherited IRA Sept-Oct-08 - 11/16/2009 Thomas W. Rieck
• Incorporated Professionals Must Cautiously Plan Their Estates May-June-08 - 11/16/2009 Thomas W. Rieck
• Tax Court Approves Aggressive Valuation Discounts July-Aug-08 - 11/16/2009 Thomas W. Rieck
• Tiered Asset Structure Generates Large Estate Tax Discounts Sept-Oct-08 - 11/16/2009 Douglas C. Conover
• There Has Never Been A Better Time Than Now To Use A GRAT In Your Estate Plan Jan-Feb-04 - 11/16/2009 Douglas C. Conover
• Recently Introduced Estate Tax Legislation You Should Beware of - 3/15/09 - 11/16/2009 Thomas W. Rieck
• The Burden Of Proof In Conflicts Of Interest Situations Differs - 10/14/09 - 10/14/2009 Thomas W. Rieck
• Asset Protection And Estate Planning Implications Of Roth Conversion - 9/30/09 - 9/30/2009 Thomas W. Rieck
• Private Split Dollar Arrangement Can Enhance The Benefit Of A Life Insurance Trust - 9/24/09 - 9/24/2009 Douglas C. Conover
• Illinois Amends Estate Tax Law To Allow For Deferral Of Taxes On First Spouse's Death - 9/17/09 - 9/21/2009 Thomas W. Rieck
• Summer Home Paradise Turned Into Hell? Take Action! July-Aug-05 - 7/23/2009 Douglas C. Conover
• Survivorship Clause Merits Thorough Consideration July-Aug-09 - 7/6/2009 Douglas C. Conover
• A Friendly Reminder: Illinois Estate Tax Must be Considered in all Estate Planning Jan-Feb-09 - 7/6/2009 Thomas W. Rieck
• Use A Dynasty Trust To Preserve Family Wealth Jan-Feb-00 - 6/19/2009 Douglas C. Conover
• Year-End Estate Planning Warning: A Loan Can Be A Gift Jan-Feb-03 - 6/19/2009 Douglas C. Conover
• Failure To Observe Partnership Formalities Results In Estate Tax Inclusion Mar-Apr-03 - 6/19/2009 Douglas C. Conover
• Tax Court Does Not Challenge 35% Discount For Family Limited Partnership Interests Consisting Of Marketable Securities - 6/16/09 - 6/16/2009 Thomas W. Rieck
• You Have A Trustee, But Do You Need A Trust Protector? Mar-Apr-03 - 6/5/2009 Douglas C. Conover
• Consider A Qualified Personal Residence Trust In Your Estate Plan May-June-03 - 6/5/2009 Douglas C. Conover
• The Total Return Trust Can Provide Flexibility And Enhance Distributions To Beneficiaries Nov-Dec-03 - 6/1/2009 Douglas C. Conover
• One Way to Avoid the 70% Tax On Your IRA May-June-04 - 5/18/2009 Douglas C. Conover
• Illinois Now Has An Estate Tax May-June-04 - 5/18/2009 Thomas W. Rieck
• Disclaimers To The Rescue In Estate Planning July-Aug-04 - 5/18/2009 Douglas C. Conover
• Another Victory For Family Limited Partnerships: 40% Discount For Gift Of Marketable Securities Sept-Oct-04 - 5/18/2009 Douglas C. Conover
• Paying Gift Taxes Is Better Than Paying Estate Taxes Nov-Dec-04 - 5/18/2009 Douglas C. Conover
• Standard Will And Trust Provisions May Produce A Non-Desirable Result Mar-Apr-05 - 5/14/2009 Douglas C. Conover
• Why You Should Not Own More Than 50% Of Your Company When You Die May-June-05 - 5/14/2009 Thomas W. Rieck
• Recent Events Require A Review Of Illinois Health Care Powers Of Attorney Sept-Oct-05 - 5/13/2009 Douglas C. Conover
• Consider Using Trusts To Make The Most Of Year-End Gifts Nov-Dec-05 - 5/13/2009 Douglas C. Conover
• Tax Court Allows 36% Discount For Family Limited Partnership Interests Consisting Of Cash And Certificates Of Deposit Jan-Feb-06 - 5/13/2009 Thomas W. Rieck
• How To Convert $5,000,000 Of Taxable Assets Into $18,000,000 Non-Taxable May-June-06 - 5/13/2009 Thomas W. Rieck
• How Not To Transfer A Residence As You Consider Year-End Gifts Nov-Dec-06 - 5/12/2009 Douglas C. Conover
• "Burning" Your Assets May Help Reduce Estate Taxes Nov-Dec-06 - 5/12/2009 Douglas C. Conover
• Equitable Apportionment Is An Important Consideration In Estate Planning Jan-Feb-07 - 5/12/2009 Douglas C. Conover
• Living Will Or Health Care Power Of Attorney? Mar-Apr-07 - 5/12/2009 Douglas C. Conover
• Joint Tenancy Ownership: Friend And Foe Mar-Apr-07 - 5/12/2009 Douglas C. Conover
• Tenancy By The Entirety Protects The Marital Residence May-June-07 - 5/12/2009 Douglas C. Conover
• Warm Up To The Idea Of An Estate Freeze Sept-Oct-07 - 5/11/2009 Douglas C. Conover
• Naming A Trust The Beneficiary Of An IRA Has Benefits, But Must Be Done With Careful Planning Sept-Oct-07 - 5/11/2009 Douglas C. Conover
• Year End Estate Planning: 529 Plans Offer Many Benefits Nov-Dec-07 - 5/8/2009 Douglas C. Conover
• Irrevocable Does Not Necessarily Mean Inflexible Jan-Feb-08 - 5/8/2009 Douglas C. Conover
• Planning For The Illinois Death Tax In 2009 Mar-Apr-08 - 5/8/2009 Thomas W. Rieck
• An Irrevocable Trust Can Sometimes Be Amended Mar-Apr-08 - 5/8/2009 Douglas C. Conover
• Tenancy By The Entirety Protects A Cooperative Apartment Occupied As A Marital Residence Mar-Apr-08 - 5/8/2009 Douglas C. Conover
• Top Ten Business And Estate Planning Mistakes July-Aug-08 - 5/5/2009 Thomas W. Rieck
• Parents Must Use Caution When Making Gifts To Children If They Want To Preserve The Gift's Non-Marital Status July-Aug-08 - 5/5/2009 Douglas C. Conover
• Illinois Estate Tax Must Be Considered in all Estate Planning Jan-Feb-09 - 5/5/2009 Thomas W. Rieck
• Tax Court Allows 35% Discount For Gift Of FLP Interests Of Marketable Securities Jan-Feb-09 - 5/5/2009 Thomas W. Rieck

Attorney to Contact to discuss Estate Planning

• Thomas W. Rieck
• Jerome F. Crotty
• Ronald P. Duplack
• Douglas C. Conover