EP Café – July 16, 2011 – Café Mozart

I will be hosting EP Café on Saturday, July 16, at Café Mozart in Evanston from 10:00 a.m. to 2:00 p.m. You are welcome to come by, have a cup of coffee and have your Estate Planning questions addressed in a friendly, casual environment.  There is no fee and no...

The Mistress Gets the Condo

An issue that arises when gifting specific property by Will or Trust is whether the beneficiary is entitled to anything if the property is sold prior to the giftor’s death.  The doctrine of “ademption” provides that a bequest may only be satisfied with the specific...

Estate and Gift Taxes Beyond 2012

As discussed in the January 2011 Newsletter, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the “Act”) applies to the estates of decedents through 2012.  As a first step towards progress beyond 2012, President Obama’s proposed...

June 1, 2011 – Illinois Civil Unions

As of June 1, 2011, Illinois recognizes civil unions.  As discussed in the March 2011 Newsletter, the Illinois Religious Freedom Protection and Civil Union Act recognizes the members of a civil union in Illinois as having the same rights as the members of a “spousal...