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Articles by Partners | Articles by Others
Articles by Partners
- Borrowing to Pay Estate Tax
What to Do When There's Not Enough Bucks to Take Care of the Financial Damage Louis Harrison, September 25, 2008
- Borrowing to Pay Estate Tax (Slide Show)
What to Do When There's Not Enough Bucks to Take Care of the Financial Damage Louis Harrison, September 25, 2008
- Fees: How to Charge, Collect & Defend Them
Understanding the Legal and Emotional Aspects to Billing and Collecting for Legal Services Louis Harrison, September 25, 2008
- Fees: How to Charge, Collect & Defend Them (Slide Show)
Understanding the Legal and Emotional Aspects to Billing and Collecting for Legal Services Louis Harrison, September 25, 2008
- The Hidden Power of Non-Taxable Lifetime Gifts
(Slide Show) Lou Harrison, May 8, 2007
- The Hidden Power of Non-Taxable Lifetime Gifts
(Handout) Lou Harrison, May 8, 2007
- IRAs and Family Limited Partnerships
(Slide Show) Robert S. Held/IICLE, December 2006
- Federal court denies protection in bankruptcy for inherited IRA
Robert S. Held and Vasili D. Russis / ISBA - Commercial, Banking & Bankruptcy Law, November 2006
- The Rise of GRAT Planning in Today's Estate and Gift Tax Environment
(Slide Show) Louis S. Harrison at the 43rd Annual Heart of America Tax Institute, November 2, 2006
- The Rise of GRAT Planning in Today's Estate and Gift Tax Environment
(Report) Louis S. Harrison at the 43rd Annual Heart of America Tax Institute, November 2, 2006
- Family Limited Partnerships - A Dangerous New World
(Slide Show) Louis S. Harrison at the 43rd Annual Hawaii Tax Institute, October 31, 2006
- Family Limited Partnerships - A Dangerous New World
(Report) Louis S. Harrison at the 43rd Annual Hawaii Tax Institute, October 31, 2006
- The Secrets to Unleashing the Power of Non-Taxable Lifetime Gifts
(Slide Show) Louis S. Harrison at the 43rd Annual Hawaii Tax Institute, October 30, 2006
- The Secrets to Unleashing the Power of Non-Taxable Lifetime Gifts
(Report) Louis S. Harrison at the 43rd Annual Hawaii Tax Institute, October 30, 2006
- Death Don’t Have no Mercy Except When it Comes to Non Recourse Premium Financed Life Insurance
(Slide Show) Louis Harrison, September 18, 2006
- Death Don’t Have no Mercy Except When it Comes to Non Recourse Premium Financed Life Insurance
(Report) Louis Harrison, September 18, 2006
- CBA Basic Probate Primer
The A, B, C’s of How to be a Probate Attorney (Slide Show) Louis Harrison, September 15, 2006
- CBA Basic Probate Primer
The A, B, C’s of How to be a Probate Attorney (Report) Louis Harrison, September 15, 2006
- United States Estate (and Generation-Skipping Transfer) and Gift (and Generation-Skipping Transfer) Tax Returns
Emily J. Kuo and Louis S. Harrison/IICLE, 2003
- Thrilla in Manila (Folders): The I.R.S. battles the Taxpayer in the Courts
Round 14, Has there been a TKO Louis S. Harrison, April 21, 2006
- The Federal Government Giveth and the State Govenment Taketh
Drafting for Decoupled State Death Taxes Louis S. Harrison, January-February 2006
- Joint Trusts in Separate Property States
(Slide Show) Louis Harrison - Greater North Shore Estate & Financial Planning Council, March 15, 2006
- Joint Trusts in Separate Property States
Louis Harrison - Greater North Shore Estate & Financial Planning Council, March 15, 2006
- Asset Protection: Ethics, International and Domestic Strategies, and Possible Ways to Attack Asset Protection Strategies
Powerpoint presentation for presentation at Chicago Bar Association Robert S. Held, March 1, 2006
- Asset Protection: Ethics, International and Domestic Strategies, and Possible Ways to Attack Asset Protection Strategies
Handout for presentation at Chicago Bar Association Robert S. Held, March 1, 2006
- Advanced Estate Planning With IRAs (Handout)
Robert S. Held, IICLE, March 3, 2005
- Advanced Estate Planning With IRAs (Slide Show)
Robert S. Held, IICLE, March 3, 2005
- Asset Protection for The 21st Century (Handout)
Fraudulent Transfer Analysis Robert S. Held, Chicago Bar Association, March 1, 2005
- Asset Protection for The 21st Century (Slide Show)
Fraudulent Transfer Analysis Robert S. Held, Chicago Bar Association, March 1, 2005
- Insuring the Efficacy of Your Irrevocable Life Insurance Trust
Louis S. Harrison, Passthrough Entities, January–February 2005
- Planning for Uncertainty (Slide Show)
How Safe Is My Estate Plan Since the Election is Over? Monty Newlin at the Chicago Estate Planning Council, December 16, 2004
- Planning for Uncertainty (PDF File)
How Safe Is My Estate Plan Since the Election is Over? Monty Newlin at the Chicago Estate Planning Council, December 16, 2004
- GRATs: The New Viagra of Estate Planning
Slide Show from the 2004 Notre Dame Tax and Estate Planning Institute Louis S. Harrison, October 8, 2004
- The Estate Planners' Guide to Valuing the Closely Held Business: Cutting Through the Patina to the Real Deal
Slide Show from the 2004 Notre Dame Tax and Estate Planning Institute Louis S. Harrison, October 7, 2004
- Hedging Death and Taxes
Self-canceling installment note transactions can minimize the short-term economic risk of mortality Robert S. Held and Charles F. Monty Newlin, Trusts & Estates, January 2004
- Justifying FLPs
FLPs are often sound investments with enough economic substance to defend against IRS attack Louis S. Harrison and John M. Janiga, Trusts & Estates, November 2003
- Total Return Trusts Give Trustees Flexibility in Ever-changing Markets
Louis S. Harrison, Erica E. Lord and Senator Kirk W. Dillard, Illinois State Bar Association Journal, May 2003
- Alternative Billing Arrangements in Estate Administration
How to demonstrate value and obtain value added billing in the current estate administration fee structure Louis S. Harrison, Chicago Bar Record , May 2003
- Short-Term Estate Planning
Louis S. Harrison, Robert S. Held, and Emily J. Kuo, April 2003
- Sham Transaction Doctrine
How far will this income tax concept invade the estate and gift tax planning realm? Louis S. Harrison, Robert S. Held, Trusts & Estates, February 2003
- Estate & Succession Planning
The Treasury Creates Good Vibrations: The Final Regulations Under Code Sec. 643* Louis S. Harrison, January/February 2004
- Current Post-Mortem Income Tax Planning
Louis S. Harrison, 1989
- Calculating the Potential for Transfer Tax Savings in Personal Residence GRITs
QPRT Louis S. Harrison, April 1994
- The Treasury Creates Good Vibrations
The Final Regulations Under Code Sec. 643* Louis S. Harrison, CCH Incorporated, January/February 2004
- Allocation of Estate Planning Fees Can Save Taxes
Louis S. Harrison and John M. Janiga, January/February 1994
- Coordinating Buy-Outs and Installment Payment of Estate Tax
Louis S. Harrison, May/June 1995
- Drafting and Payment Considerations Under the South Carolina Estate Tax
Louis S. Harrison and John M. Janiga, South Carolina Lawyer, January/February 1995
- Deductibility of Estate Planning Fees
An Old Strategy Revisited Louis S. Harrison and John M. Janiga
- Estate Planning in the 90s
An Evolutionary Approach Lou Harrison
- Lapse of Crummey power need not result in taxable gift if hanging power is used
Louis S. Harrison, Esate Planning, May/June 1990
- Illinois Estate Tax Practice Pointers
John M. Janiga and Louis S. Harrison , Illinois Bar Journal, November, 1993
- IRS rulings demand more careful use of revocable trust to make gifts
Louis S. Harrison, Esate Planning, November/December 1990
- Maximizing the Use of the State Death Tax Credit
Louis S. Harrison and John M. Janiga, Estate Planning, March/April 1992
- Obtaining 501 (c)(3) Status for Economic Development Organizations
A Guide for Attorneys Louis S. Harrison, August 1990
- Post-Mortem Returns and Civil Tax Penalty Exposure
A Guide Through the Maze Louis S. Harrison and John M. Janiga, Taxes, August 1993
- Prop. Regs. Address Adjustments and Lapsing Rights
Louis S. Harrison and Heather Smith, Estate Planning, January/February 1992
- Proposed Regulations Amplify New Estate Freeze Rules
Louis S. Harrison, Estate Planning, September/October 1991
- Revocable Lifetime Trusts
John T. Anderson and Louis S. Harrison Lord, Bissell & Brook, 1991
- Sorting Out Life's Complexities
Taxes Wills Trust Power of Attorneys Retirement Plans Health Care Decisions Louis S. Harrison, John M. Hughes, John M. Janiga, Simon & Schuster, 1994
- Special Valuation Rules of Chapter 14 and Partnerships Can Save Transfer Taxes
Louis S. Harrison, Journal of Partnership Taxation, 1994
- Structuring Trusts to Permit the Donor to Act as Trustee
Louis S. Harrison, Estate Planning, December 1995
- The Florida Estate Tax
Beware the Nuances Louis S. Harrison and John M. Janiga, The Florida Bar Journal, December 1994
- The Real Implications of The New Transfer Tax Valuation Rules
Success or Failure Louis S. Harrison, The Tax Lawyer, Summer 1994
- The Strategic Use of Lifetime Gifting Programs to Reduce Estate Taxes in Light of Recent Congressional and Internal Revenue Service Antipathy Towards Transfer Tax Reduction Devices
Louis S. Harrison, DePaul Law Review, Winter 1991
- Using A Multi-Class Corporation to Achieve Estate and Gift Tax Savings
Does it Work After Chapter 14? Louis S. Harrison, Syracuse Law Review, 1994
- Valuation of Closely Held Stock for Transfer Tax Purposes
The Current Status of Minority Discounts for Intrafamily Transfers in Family-Controlled Corporations John M. Janiga and Louis S. Harrison, Taxes, May 1991
- How to Use Grantor Retained Income Trusts To Reduce the Gross Estate
Louis S. Harrison, Successful Estate Planning Ideas And Methods, 1990
- Partnerships as the Answer to an Archaic Tax Provision Tax Provision
Retaining Interests in Gifted Assets in a Permissable Way to Avoid Estate Tax Louis S. Harrison, Tax Management Estates, Gifts and Trusts Journal, November 10, 1994
- Proper Premortem Allocation of Assets to Maximize Estate and Income Tax Planning
Part 1 Louis S. Harrison, Asset Protection, January/February 1996
- Protection for Unpaid Directors and Officers of Illinois Not-for-Profits
Fact or Fiction Louis S. Harrison and Eric L. Marhoun, Illinois Bar Journal, April 1991
- The Effective Use of GRITs To Reduce the Gross Estate
Louis S. Harrison, Taxes-The Tax Magazine, July 1990
- Prop. Regs. Clarify Planning for GRITs
Buy-Sell Agreements Louis S. Attorney, Estate Planning, November/December 1991
- The Case for the Retention of the State Death Tax Credit in the Federal Transfer Tax Scheme
John M. Janiga and Louis S. Harrison, Pepperdine Law Review, November 3, 1994
- The Viability of Grantor Retained Interest Trusts to Reduce Transfer Tax Exposure in Light of the Revenue Reconciliation Act of 1990
Louis S. Harrison, Boston University Journal of Tax Law, November 1990
- Planning Your Children's College Education
Lou Harrison, Lord, Bissell & Brook, 1990
- A Taxpayer's Death Triggers Many Filing Requirements
Louis S. Harrison and John M. Janiga, Taxation for Accountants, March 1993
- Estates and Trusts File the Same Return, But Use Different Rules
Louis S. Harrison, Taxation for Accountants, September 1991
- Hammond V. North Slope Borough: The Endangered Species Issue
An Exersise in Judicial Lethargy Louis S. Harrison, Alaskan Law Review, Summer 1984
- Proper Premortem Allocation of Assets to Maximize Estate and Income Tax Planning
Part 2 Louis S. Harrison, Asset Protection, March/April 1996
- Managing Sensitive Ecosystems
Hosinger v. State and the Need for Flexibility in the Rules of Real Property Louis S. Harrison, Alaska Law Review, Summer 1984
- Speech on
Louis S. Harrison, October 28, 1997
- The Michigan Estate Tax
Effective Drafting and Payment Techniques John M. Janiga and Louis S. Harrison, Michigan Bar Journal, June 1996
- Practical Guidance to Planning and Drafting Family Limited Partnerships
Louis S. Harrison, Igor Potym, IICLE, March 7, 1997
- Group Approach Makes Estate Planning Forms User-Friendly
Donna Gill, Robert E. Hamilton, Timothy G. Carroll, Donna E. Morgan, Louis S. Harrison, Susan T. Bart, Chicago Lawyer, IICLE, November 1997
- Protecting Fiduciaries
Considerations in the Drafting of Estate Plan Documents and Administration of Trusts and Estates Louis S. Harrison, 1996
- Continuing Vitality of
The Use of Regular Corporations for Small Business Louis S. Harrison, October 1, 1996
- Attorneys' Fees
An Assessment of the Current Standard for Fee Awards Louis S. Harrison and Emily J. Kuo, 2002
- Choosing the Correct Company Format for Applying Sophisticated Estate Tax Reduction Strategies
Louis S. Harrison, 1997
- Can you live with a living trust?
Louis S. Harrison, J.D., ADA Legal Adviser, October 1997
- Giving it away
Louis S. Harrison, J.D., ADA Legal Adviser, August - September 1998
- Greetings from the IRS
Louis S. Harrison, J.D., ADA Legal Adviser, November 1997 - January 1998
- Too Sick to Have a Say
Louis S. Harrison, J.D., ADA Legal Adviser, May - June 1998
- Who are all these people?
Louis S. Harrison, J.D., ADA Legal Adviser, February - March 1998
- The Real Implications of the New Transfer Tax Valuation Rules
Success or Failure? Louis S. Harrison, Anderson Publishing Co., 1994
- Using Options to Allow Donees to Have the Donor's Cake and Eat It , Too
Louis S. Harrison, Taxes, March 1999
- An Examination of the Fully Phazed-in Massachusetts Estate Tax
Drafting and Payment Techniques John M. Janiga and Louis S. Harrison, Massachusetts Law Review, Winter 1998
- Raddling the Myths and Realities of Partnership Planning in a Strangi II World
Louis S. Harrison, Passthrough Entities, May-June 2004
- It Is Better To Give...
Your Guide to Charitable Contributions Louis S. Harrison, John M. Hughes and John M. Janiga, 1992
- 42nd Annual Estate Planning Short Course
Use of Defective Grantor Trusts in Wealth Transfers Louis S. Harrison, 1999
- My Kids in College
How to Use the Tax Laws to Help Pay for Your Children's College Education Louis S. Harrison, John M. Hughes and John M. Janiga, 1992
- To Probate or not to Probate
Everything You Wanted to Know About Probate, But Were Afraid to Ask Louis S. Harrison, John M. Hughes and John M. Janiga, 1992
- Should You Trust A Trust
Answers To Your Questions About Trusts Louis S. Harrison, John M. Hughes and John M. Janiga, 1992
- The Will To Give Property
What You And Your Attorney Should Know About Wills Louis S. Harrison, John M. Hughes and John M. Janiga, 1992
- Kimbell: Reprieve for the FLP Fugitive
Louis S. Harrison, Passthrough Entities, October 2004
- GRATs: Polishing an Estate Planning Gem
Louis S. Harrison, Passthrough Entities, September-October 2004
- Drafting Trusts
Slide Show from the Chicago Bar Association Program - Estate Planning and Drafting Fundamentals Rob Held, September 28, 2004
- Drafting Trusts
Materials from the Chicago Bar Association Program - Estate Planning and Drafting Fundamentals Rob Held, September 28, 2004
- New Golden Rule For Partnerships
How to handle FLPs in the wake of Thompson and Kimbell Louis S. Harrison and Charles F. Newlin, Trusts and Estates, October 2004
- A Trust Counsel's Duty to Beneficiaries
Robert S. Held, Illinois Bar Journal, December 2004
- Arbitraging Your Life Insurance
The Economics and the Law of a Strategy Louis S. Harrison, ACTEC 2004 Fall Meeting, November 2004
- Avoiding Problem Clients
Charles F. (Monty) Newlin, Financial Planning Association, November 12, 2004
- Firing Problem Clients
Without Getting Sued In The Process Michael J. Durkin, Financial Planning Association, November 12, 2004
- Keeping Good Clients from Going Bad
Avoiding problems that can ruin the relationship, including billing and communication problems Robert S. Held, Financial Planning Association, November 12, 2004
- Insuring the Efficacy of Your Irrevocable Life Insurance Trust
Estate and Succession Planning Corner Louis S. Harrison - Passthrough Entities , January/February 2005
- How does the Estate Planner spell
“Estate Tax Repeal?” Lou Harrison, May 2005
- Marriage Is Joint; Why Not Your Trusts?
When to Use a Joint Trust As a Passthrough Entity in Seperate Property Jurisdictions Louis S. Harrison - CCH Incorporated, May - June 2005
- Defensive Strategies For Potential Will and Trust Contests
Lou Harrison/American Bar Association: Probate & Property, Nov/Dec 1999
- IRAs and Family Limited Partnerships
Robert S. Held/IICLE, December 2006
- IRAs and Family Limited Partnerships
Robert S. Held/IICLE, December 2006
- Borrowing to Pay Estate Tax
Handout for the 32nd Annual American Institute on Federal Taxation (Birmingham, AL) Louis Harrison, June 18, 2008
- Borrowing to Pay Estate Tax
Slide Show at the 32nd Annual American Institute on Federal Taxation (Birmingham, AL) Louis Harrison, June 18, 2008
Articles by Others
- Is Estate Planning Expensive?
David J. McCabe and Dilip B. Patel, Trusts and Estates, June 2004
- New Rules for Gift Taxes Are a 'Trap'
Change for Estate Planners James L. Dam, Lawyers Weekly USA, November 17, 1997
- Family Limited Partnerships And LLCs Face New Tax Danger
James L. Dam, Lawyers Weekly USA, January 26, 1998
- The Grantor Trust
Handmaiden to the IRS and Servant to the Taxpayer Burton W. Kanter and Michael J. Legamaro, TAXES, December 1997
- Need icreasing for long-term care insurance
Lynne Eckert Gasey, Chicago Lawyer, March 1998
- Valuation Overview Discussing the Objectives of Fractional Interests in the Estate Planning Context
Michael A. Maiale, April 30 - May 1, 1998
- Gifts of Stock Have Lower Valuation for Estate Taxes
James L. Dam, Lawyers Weekly USA, August 24, 1998
- Revocable Living Trusts
American Bar Association
- You Are the Fiduciary
A Handbook for Individuals Named as Executor or Trustee American Bar Association
- Estate Planning: Getting Started
Wills and Other Techniques American Bar Association
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