Illinois Bar Journal This article offers suggestions for drafting estate planning documents based on the Illinois estate tax and provides guidance for determining when and how to pay the tax.…
Syracuse Law Review Prior to Chapter 14, a commonly-recommended estate tax reduction strategy was what practitioners and others referred to as "corporate estate freezes." This strategy was pertinent to families…
ESTATE PLANNING The credit for state death taxes plays an important role in minimizing the overall burden of death taxes. This article examines drafting to use the credit and analyzes…
ESTATE PLANNING The second set of Proposed Regulations on Chapter 14 focuses on adjustments relating to retained interests and on lapsing rights and restrictions. Although the Regulations clarify the rules,…
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