Enjoy the Season of Giving Without Tax Implications

Web Admin - Monday, December 17, 2018
Schaumburg gift tax attorneyYou do not have to wait until you die to give a loved one enough money to pursue a big dream, such as starting a business or advancing their education. You can give that gift today without paying any extra federal taxes as long as you follow a few simple rules and have a sound estate plan. During the holiday season, it is important to understand how federal gift tax affects the high-value gifts given.

Why the Gift Tax Exists 

Gift taxes exist because of the federal estate tax. If your estate is large enough that federal estate taxes will be owed upon your death, the IRS wants to make sure it collects those taxes one way or another. The gift tax ensures that people cannot avoid the federal estate tax simply by giving away their assets prior to death.

Who Has to Pay Federal Gift Taxes? 

Gifts are always tax-free to the recipient. Federal gift tax rules only apply to the giver and only come into play if you exceed the annual gift limits. 

What Are the 2018 and 2019 Gift Limits?

The annual gift limit is $15,000 per individual recipient per calendar year for 2018 and 2019. You can give that amount to as many individuals as you wish without being required to pay gift tax. It does not matter if the individual is related to you or not.

In other words, a gift of $15,000 or less that is given to one person will not have any gift tax or estate tax implications. Separately, your spouse may also give $15,000 to anyone they want. 

Non-cash gifts are valued at their current fair market value. For example, if you originally paid $5,000 for a painting or 100 shares of stock, and the item is worth $15,000 at the time you transfer the gift, the IRS considers the value of the gift to be $15,000.

What Happens if I Exceed the Annual Gift Limits?

If the total value of your gifts to any one individual in one calendar year exceeds the annual limit, you must file a federal gift tax return using IRS Form 709. This is separate from your federal income tax return but is due at the same time. 

A separate Form 709 must be filed by each individual who gives an over-the-limit gift; spouses cannot file one joint Form 709 the way they file a joint income tax return.

However, just because you have to file a federal gift tax return does not mean you will actually have to pay any taxes at that time. You can choose to apply over-the-limit gift amounts to your federal estate tax exclusion. In essence, rather than paying the gift tax now, you defer the taxes until your death when the final estate tax return is filed.

If you opt to pay gift taxes at the time you file a gift tax return, the tax rate starts at 18% and goes as high as 40%. These rates are substantially lower than current estate tax rates, but again, the laws can change dramatically from year to year. 

Ultimately, most people will not owe any federal estate taxes upon their death, so it is often preferable to avoid paying gift taxes early.

What Happens at Death When My Estate is Settled?

A federal estate tax return must be filed only if the fair market value of your total assets at the time of your death plus the sum of all pre-death taxable gifts exceeds the IRS “basic exclusion” amount. The IRS basic exclusion amounts are $11.18 million for 2018 and $11.4 million for 2019. 

Of course, it is possible that the estate tax threshold could be reduced in future years. For example, if you had died in 2017, the estate tax exclusion was just $5.49 million. 

These complexities are a good reason to work with a highly skilled tax and estate planning attorney to develop a comprehensive estate plan.

Please note that the information in this article applies only to federal tax law. Consult your financial and legal advisors regarding applicable Illinois estate and gift tax laws.

Consult a Schaumburg Tax and Estate Planning Lawyer

Many people find great pleasure in giving generous gifts to their family members sooner rather than later. However, to avoid creating an unnecessary tax burden, talk to a knowledgeable Arlington Heights gift tax and estate plans attorney at Drost, Gilbert, Andrew & Apicella, LLC. Call 847-934-6000 to schedule an appointment; there is no charge for an initial consultation.

About the Author: Attorney Jay Andrew is a founding partner of Drost, Gilbert, Andrew & Apicella, LLC. He is a graduate of the University of Dayton School of Law and has been practicing in estate planning, probate, trust administration, real estate law, residential/ commercial leasing, contracts, and civil litigation. Since 2005, Jay has been a Chair of the Mock Trial Committee for the Annual Northwest Suburban Bar Association High School Mock Trial Invitation which serves over 240 local Illinois students each year.


How Does Illinois Estate Tax Differ From Federal Estate Tax?

Web Admin - Tuesday, April 10, 2018
Palatine estate tax attorneyNo matter the amount of property or assets you acquire over the course of your lifetime, you will want to be sure that these assets are properly distributed to your heirs following your death. Proper estate planning is essential for making sure your wishes are carried out correctly. However, one aspect of estate planning that is often not addressed is the estate tax, which applies to the transfer of a person’s assets to their heirs after their death, and residents of Illinois should be aware that they may be responsible for a state estate tax as well as a federal estate tax.

Understanding Illinois Estate Tax

When someone dies, their estate may be subject to estate tax if the value of their assets is above a certain threshold. The Tax Cuts and Jobs Act of 2017 increased the threshold for federal estate tax from $5.49 million to $11.2 million. The exemption threshold for Illinois estate tax is currently $4 million. Any estate with a gross value that is more than this amount is subject to Illinois estate tax, with the full value of the estate being taxable.

The tax rates for the Illinois estate tax are variable, ranging from 0.8% to 16%. This tax applies not only to the value of an estate, but also to taxable gifts made during a person’s lifetime. A person may be able to reduce the value of their estate, and thus reduce their amount of estate taxes, by making non-taxable gifts of up to $14,000 per person per year.

Unlike the federal estate tax, the Illinois estate tax exemption cannot be passed to a person’s spouse after their death. However, some of the Illinois estate tax may be deferred if a spouse’s assets are placed in a qualified terminable interest property (QTIP) trust. This type of “credit shelter” trust can be used to defer the difference between the Illinois and federal estate taxes. For example, in estate tax returns filed for decedents who died in 2017, a QTIP election of up to $1.49 million may be made, and estate taxes on this amount will not apply until the death of the surviving spouse.

Contact an Arlington Heights Estate Planning Attorney

Understanding the relationship between federal and state estate taxes and determining how to manage assets in a way that minimizes tax burdens can be a complicated matter. If you want to be sure that you will be able to pass the assets you have earned throughout your lifetime to your heirs, the skilled attorneys of Drost, Gilbert, Andrew & Apicella, LLC can help you create an estate plan that meets your family’s needs. Contact our Schaumburg estate tax lawyers today at 847-934-6000 to schedule a personalized consultation.

About the Author: Attorney Jay Andrew is a founding partner of Drost, Gilbert, Andrew & Apicella, LLC. He is a graduate of the University of Dayton School of Law and has been practicing in estate planning, probate, trust administration, real estate law, residential/ commercial leasing, contracts, and civil litigation. Since 2005, Jay has been a Chair of the Mock Trial Committee for the Annual Northwest Suburban Bar Association High School Mock Trial Invitation which serves over 240 local Illinois students each year.


How the Tax Cuts and Jobs Act Affects Estate Tax

Web Admin - Wednesday, January 24, 2018
Barrington estate planning lawyer estate taxThe Tax Cuts and Jobs Act of 2017 represents the largest reform to the United States tax code in the past 30 years, and its changes will be felt in nearly every aspect of people’s lives for many years to come. While tax attorneys and financial advisors are still working to determine how this bill will affect individuals and businesses, one area in which the act’s changes are clear is that of estate tax. For people with significant assets, it is important to understand how these changes will affect their estate plan.

Estate Tax Exemptions

The federal estate tax applies to the assets which are transferred to someone’s heirs after their death. However, everyone is entitled to an exemption, and only the value of the estate above this exemption is subject to estate taxes. Prior to the passage of the tax reform bill, this exemption was $5 million, plus an inflation adjustment which varied from year to year (for 2018, the inflation adjustment was $600,000, allowing an estate to claim a total exemption of $5.6 million). 

The Tax Cuts and Jobs Act doubled the amount of the exemption, meaning that for an individual who dies in 2018, their estate can claim an exemption of $11.2 million. In addition, spouses are able to use a portability election to claim any unused portion of their spouse’s exemption. This means that married couples will effectively have a $22.4 million estate tax exemption.

Notably, this increased estate tax exemption is scheduled to sunset in 2025. People with significant assets can take advantage of this exemption before it ends and minimize their potential estate taxes by transferring their assets to their heirs prior to their death. As of 2018, gifts of up to $15,000 from an individual or $30,000 from a married couple can be given to individuals each year without being subject to federal gift taxes. A person’s lifetime estate tax exemption of $11.2 million can be applied to gifts above this threshold. 

Contact a Schaumburg Estate Planning Attorney

The increased estate tax exemption is just one small aspect of the Tax Cuts and Jobs Act, and there are a wide variety of other provisions that will affect people’s finances and their plans for distributing their assets to their heirs after their death. If you have any questions about how the tax reform bill will affect your estate plan, the skilled attorneys at Drost, Gilbert, Andrew & Apicella, LLC can help you understand the changes to the law and the steps you should take to provide for your family’s financial security after you are gone. Contact our Inverness estate planning lawyers today at 847-934-6000 to schedule a personalized consultation.

About the Author: Attorney Jay Andrew is a founding partner of Drost, Gilbert, Andrew & Apicella, LLC. He is a graduate of the University of Dayton School of Law and has been practicing in estate planning, probate, trust administration, real estate law, residential/ commercial leasing, contracts, and civil litigation. Since 2005, Jay has been a Chair of the Mock Trial Committee for the Annual Northwest Suburban Bar Association High School Mock Trial Invitation which serves over 240 local Illinois students each year.


Are Holiday Gifts Subject to Federal Gift Tax?

Web Admin - Thursday, December 21, 2017
Barrington estate planning and tax lawyerThe holiday season is a time of giving, but as you celebrate this time with your family and friends, you may need to be aware of a certain omnipresent aspect of American life: taxes. While it will likely only apply to people who earn a high income or have large financial assets, it is still a good idea to understand the Federal gift tax and the impact it may have on the gifts you give and your estate.

What Is the Gift Tax?

When a person transfers property to someone else without receiving something of equal value in return, this is considered a gift by the Internal Revenue Service (IRS), and it may be subject to gift taxes. The person who gives the gift to someone else (known as the donor) is responsible for filing tax forms for the gift and paying the gift tax.

Gift Tax Exclusions

Certain types of gifts are excluded from taxes, including gifts given to one’s spouse, gifts given to a political organization, and tuition or medical expenses paid on someone’s behalf. For other gifts, an annual exclusion threshold applies. That threshold is $14,000 for 2017, and the threshold for 2018 will be $15,000.

The annual exclusion applies to gifts given to an individual person, so if a donor gives multiple people gifts of less than $14,000 each, they will not owe any gift taxes. For spouses, the exclusion is doubled, so a married couple can give a gift of up to $28,000 without owing gift taxes.

In addition to the annual exclusion, everyone is entitled to a lifetime exemption known as the basic tax exemption. For people who die in 2017, that exemption is $5,490,000, and in 2018, the exemption will increase to $5,600,000. The taxable amount of gifts greater than the annual gift tax exclusion threshold can be applied toward this lifetime exemption, and taxes will not be owed on these gifts. However, any amount of the basic exemption used during one’s lifetime will be deducted from the amount of their estate that is exempt from estate taxes upon their death.

Contact a Schaumburg Estate Planning Attorney

Determining how gift taxes will affect your finances and your estate can be a complex undertaking. If you want to make sure you are protecting yourself and providing for your family’s financial security, the skilled attorneys at Drost, Gilbert, Andrew & Apicella, LLC can work with you to ensure you have met your legal requirements and have the financial resources in place that your family needs. Contact our Rolling Meadows estate planning attorneys today at 847-934-6000 to schedule a personalized consultation.

About the Author: Attorney Jay Andrew is a founding partner of Drost, Gilbert, Andrew & Apicella, LLC. He is a graduate of the University of Dayton School of Law and has been practicing in estate planning, probate, trust administration, real estate law, residential/ commercial leasing, contracts, and civil litigation. Since 2005, Jay has been a Chair of the Mock Trial Committee for the Annual Northwest Suburban Bar Association High School Mock Trial Invitation which serves over 240 local Illinois students each year.


Recent Posts


corporate law Inverness real estate lawyer Illinois personal injury attorney Palatine punch death Illinois job attorney landlord tenant law Illinois civil litigation lawyer car accident lawyer Deer Park traffic accident attorney reckless homicide medical malpractice compensation filing a medical malpractice claim Rolling Meadows tax attorney attorney fees Illinois wills and trusts Crystal Lake traffic attorney drug crimes lawyer Riverwoods estate planning lawyer spinal cord injuries Inverness elder law lawyer probate fees Rolling Meadows DUI lawyer texting and driving trench injuries Crystal Lake accident attorney medical malpractice, missed diagnosis, delayed diagnosis, medical mistake, Deer Creek medical malpractice lawyers murder defense Chicago insurance claim attorneys Inverness accident lawyer new real estate form owner responsibility Des Plaines insurance attorney Arlington Heights injury attorney Rolling Meadows traffic law firm caregiver TBI Illinois criminal defense attorney probate claims process wrongful death problem employees traffic crimes hiring employees civil rights violation Palatine trusts lawyer pedestrian accidents Palatine insurance lawyer Palatine traffic accidents Liquor Control Act texting while driving Arlington Heights wills and trusts attorneys living trust vs will Arlington Heights car crash attorneys digital media accounts, estate planning, Arlington Heights estate planning attorney, Retaliatory Discharge Des Plaines claims law firm Arlington Heights wills and trusts attorney Barrington Illinois estate planning lawyer Des Plaines personal injury attorney estate plan Illinois DUI attorney drug crimes insurance claim dispute Barrington personal injury attorney no contest clauses Crystal Lake bike accident lawyer Rolling Meadows traffic attorney Whistleblower Claims Palatine probate lawyer irrevocable trust Illinois workers compensation lawyer traffic violations Buffalo Grove personal injury attorney CAM insurance claim dispute attorney premises liability insurance agents small business Palatine corporate law attorneys Illinois registered agent Illinois traffic laws Food and Drug Administration's Food Safety Modernization Act employment law, Illinois employment laws Crystal Lake car accident attorney cell phone Illinois elder law attorney holiday statistics product liability Palatine employment lawyer insurance disputes Illinois speeding lawyer Illinois employment attorneys car crashes Des Plaines drug crimes lawyer food poisoning trust payments Crystal Lake medical malpractice lawyer boating under the influence foreclosure Schaumburg criminal law attorney Rolling Meadows real estate attorney caretaker rights estate planning for college students Illinois home inspection Rolling Meadows digital assets GM ignition switches foreclosed rental property denied insurance claim real estate lawyer Des Plaines criminal attorney Illinois traffic accident lawyer Crystal Lake injury attorney Arlington Heights Traffic Lawyer motorcycle accident Buffalo Grove personal injury lawyer traumatic brain injuries uninsured motorist federal regulations for LLCs healthcare DUI defense hands free device traffic deaths trusts home inspection lawyer Crystal Lake traffic lawyer ACA Des Plaines DUI attorney Palatine Attorney Palatine civil attorney Policy Cancellation Illinois will lawyer truck collisions vacation home fines Schaumburg drug defense lawyer appealing an insurance claim liability unfunded trust Crystal Lake law firm Crystal Lake medical malpractice attorneys murder real estate zoning boating DUI Buffalo Grove injury lawyer workers compensation Crystal Lake estate planning lawyer Barrington litigation attorney bicycle accidents DMV Chicago lawyer probate claims Arlington Heights Attorney involuntary manslaughter mortgage taxes Illinois tax attorney car accidents Des Plaines Traffic Lawyer wills and trusts Inverness insurance attorney Rolling Meadows accident lawyer traffic accidents senior citizens Arlington Heights insurance attorney brain injury Illinois boating accident lawyer condo sole proprietorship blood alcohol content pay when paid contract consent to a search Illinois insurance claims lawyers Illinois insurance lawyer Landlord Tenant Ordinance Chicago will attorney Palatine estate planning lawyer DUI attorney drunk driving statistics Schaumburg traffic lawyer Illinois personal injury lawyer Rolling Meadows insurance attorney marijuana Transfer on Death Instrument pregnant women wills nursing home negligence revenge porn personal injury, auto accident injuries, delayed injuries, serious injuries, Des Plaines personal injury attorneys DGAA Des Plaines personal injury lawyers automated cars Schaumburg corporate attorney Rolling Meadows personal injury lawyer Rolling Meadows insurance dispute lawyers, insurance dispute Deer Park criminal attorney Arlington Heights personal injury lawyer Des Plaines personal injury lawyer Rolling Meadows probate lawyer Palatine elder law attorney license suspension work unions healthcare claims Schaumburg personal injury lawyers Chicago trucking accident attorney employment law, meal breaks, rest breaks, hotel employees, Des Plaines employment law attorneys Chicago biking tips Des Plaines tax law firm installment contracts Buffalo Grove real estate attorney power of attorney for healthcare workers compensation benefits Forcible Entry landlord denied insurance claims auto accidents Rolling Meadows boating crash lawyer Illinois insurance claim attorney Rolling Meadows Attorney bad faith insurance claims Rolling Meadows business lawyer FMLA vacation home medication errors Illinois bicycle safety life insurance lawyer Do Not Resuscitate startup company Illinois jet ski accident lawyer accidental death benefits criminal law low-ball insurance settlement first degree murder Colin Gilbert controlled substance Barrington attorney Illinois employee rights attorney. bike accident blended families wrongful termination slip and fall accidents Deer Park workers compensation lawyer icy parking lots Illinois insurance claim dispute lawyer deed transfer Schaumburg insurance lawyers personal injury law firm meal breaks Mount Prospect real estate lawyer Illinois Smoke Detector Act Fair Labor Standards Act agent estate planning, death tax, succession plans, business estate plans, Barrington estate planning lawyers Family Medical Leave Act Illinois workplace discrimination attorney sexual harassment unpaid assessment Illinois insurance attorney rumble strips civil litigation attorney Arlington Heights personal injury attorney traffic offenses Arlington Heights estate planning attorney Illinois employment law attorneys medical marijuana real estate attorney personal injury claim field sobriety test Schaumburg elder law lawyer liability claims Deer Park personal injury lawyer suspended license dog bites Joliet general practice lawyers Chicago insurance law firm Illinois business lawyer insurance disputes, Illinois insurance disputes, Illinois insurance dispute attorneys, denied insurance claims, Arlington Heights insurance dispute attorneys BUI Thanksgiving Super Mario Illinois Human Rights Act compensatory time Rolling Meadows employment law attorneys Rolling Meadows employment law attorney dynasty trusts Des Plaines injury law firm car crash injuries insurance claim denials Long Grove estate planning attorneys Exclusions Illinois Wage Payment and Collection Act sexual images Illinois LLC creation Illinois lawyer Buffalo Grove medical malpractice lawyers Palatine injury attorney preventable medical errors Illinois personal injury dealing with problem employees Arlington Heights criminal lawyer drug possession ken apicella estate planning Arlington Heights traffic attorney Crystal Lake insurance lawyer employment contract DUI probate lawyer slip and fall probate process Arlington Heights pedestrian accidents loopholes living wills boating accidents estate planning trusts ObamaCare Des Plaines motorcycle accident attorney estate planning attorney Home Remodeling Repair Act Deer Park real estate law firm employees Illinois employment law firm wrongful termination, employment law, whistleblower protections, Illinois employment laws, discrimination in the workplace health insurance dispute Palatine employment law lawyer Inverness personal injury attorney Illinois medical malpractice claim Buffalo Grove employment lawyer Buffalo Grove traffic lawyers Schaumburg real estate lawyer cell phone accidents Barrington personal injury lawyer Illinois workplace lawyer BAIID real estate trustee Rolling Meadows insurance dispute lawyers Long Grove real estate lawyer Inverness DUI lawyer Illinois pedestrian accident attorney distracted driving accident victims Arlington Heights real estate lawyer real estate contract Barrington employment law firm Schaumburg personal injury lawyer fatal car accidents guardianship attorney financial advisors Barrington employment law attorney Kenilworth estate planning attorney Rolling Meadows car accident lawyers insurance dispute, insurance dispute lawyers, insurance claim denial, insurance claim delays, Rolling Meadows insurance dispute attorneys Rolling Meadows employment attorney distracted driving accidents business litigation Illinois motorcycle accident lawyer elder law Inverness real estate attorney Rolling Meadows medical malpractice lawyers Des Plaines real estate lawyer insurance negligence Des Plaines collections attorney estate planning, digital assets, Revised Uniform Fiduciary Access to Digital Assets Act, Illinois digital assets, Illinois estate planning, insurance dispute attorney Rolling Meadows personal injury attorney construction accidents, personal injury, wrongful death, Arlington Heights personal injury attorneys, workers' compensation Schaumburg medical malpractice lawyer Illinois employment laws Illinois employment lawyer Illinois insurance claim dispute lawyers pizza emoji drunk driving Rolling Meadows marijuana attorney living trust benefits Affordable Care Act Crystal Lake pet attorney license pet law Palatine corporate attorney Crystal Lake tax lawyer Palatine law firm estate attorney Chicago estate planning Buffalo Grove car accident lawyer commercial leases wage theft Kenilworth estate planning lawyer Schaumburg estate planning lawyer Crystal Lake business law attorneys Schaumburg jet ski accidents personal injury accidents South Barrington real estate attorney Illinois car accident attorney college kids special needs trust loss of consortium Barrington workers compensation attorney IRA benefits head on collisions employee misclassification license reinstatement car accident lawyers Employment Discrimination Law Palatine criminal defense lawyer capital gains tax Arlington Heights employment law attorneys personal injury claims Schaumburg construction accident lawyer tax attorney homestead rights School Visitation Rights Act disability benefits Chicago employment lawyer civil litigation construction accidents Rolling Meadows insurance lawyer pet bites Long Grove wills and trusts attorneys preventing accidents Illinois corporate lawyer Schaumburg estate attorney Buffalo Grove probate lawyer Rolling Meadows Traffic Lawyer Illinois real estate Illinois employment law attorney employment attorney gift tax exemption, estate planning, estate planning strategies, Illinois estate planning, South Barrington estate planning attorneys Illinois Probate Act of 1975 advance healthcare directive Deer Park DUI lawyer Attorney Ken Apicella insurance adjusters spinal cord injury South Barrington real estate lawyer Illinois medical malpractice attorney Schaumburg Attorney investment property Deer Park traffic lawyer residential real estate digital evidence car collision Deer Park accident attorney surgical mistakes trucking accidents Chicago employment attorney Illinois wills and trusts attorneys DUI penalities privacy Buffalo Grove traffic attorney manufacturing living trust insurance claim denial job lawyers Schaumburg employment attorney Illinois attorney Inverness probate lawyer overtime violations medical malpractice claims Palatine construction attorney Palatine workers compensation lawyer rollover car crashes Arlington Heights medical malpractice lawyer car crash Federal Food Drug and Cosmetic Act motorcycle accident lawyer license revocation Home Sale Contingencies Illinois estate planning law firm mass shooting expungement real estate leasing Illinois Sales Representative Act Palatine traffic lawyer Crystal Lake civil litigation lawyer commercial leasing Illinois collections attorney Chicago will attorney, social media platforms, Illinois estate planning lawyer, workers comp traffic tickets Schaumburg probate attorney Barrington Traffic Lawyer Illinois workers compensation attorney Barrington real estate lawyer Buffalo Grove criminal defense lawyer creditors golf accidents personal injury Inverness traffic law firm Palatine real estate lawyer pedestrian-automobile accident Palatine civil litigation lawyer Crystal Lake medical malpractice law firm fault based insurance underage DUI car accident Illinois rollover accident lawyers drug crime defective products lawyer breach of contract in terrorem provision breathalyzer test jet ski Long Grove estate planning attorney rollover accidents Fourth of July Illinois traffic attorneys life insurance claims workplace sexual harassment Crystal lake insurance dispute attorney Arlington Heights TBI attorney Illinois small business Rolling Meadows criminal lawyer Illinois defective products attorney Crystal Lake personal injury lawyer Barrington criminal defense lawyer Illinois medical malpractice lawyers Self-Directed IRA Accounts products liability Kenilworth estate planning attorneys pedestrian accident defective products Mount Prospect wills and trusts lawyers pedestrian injuries, pedestrian fatality natural gas Arlington Heights tax lawyer crossover accidents Des Plaines drug lawyer Barrington business law firm personal injury attorney Arlington Heights car accident lawyer employment contract, employment law, employment at-will, Deer Park employment law attorneys, contract, Des Plaines medical malpractice attorney Buffalo Grove corporate attorney criminal record Illinois personal injury lawyers Des Plaines accident attorney Barrington medical malpractice lawyers Colin H. Gilbert insurance dispute right to work privacy laws Illinois estate planning underinsured motorist Deer Park medical malpractice attorney insurance claim Chicago estate planning lawyer personal injury lawyer insurance agent negligence independent contractor employee discrimination Arlington Heights employment attorney trucking accident lawyers digital assets, digital fiduciary, estate planning, digital content, Long Grove estate planning lawyers POA Rolling Meadows litigation lawyer Legal Info Inverness injury lawyer life insurance Chicago corporate attorney Illinois medical malpractice case Illinois probate lawyer insurance denial appeals minimum wage Illinois law Des Plaines civil attorney Arlington Heights trucking lawyer Long Grove estate planning Illinois Transfer on Death Instrument IRELA Illinois red light cameras Crystal Lake employment lawyer speeding rest breaks subcontractor unpaid overtime Deer Park employment law attorney condo association Arlington Heights wills and trusts lawyer estate tax whistleblower protections Illinois trusts attorney medical research Long Grove real estate attorney social media after death digital information Inverness estate planning lawyer Illinois traffic attorney bicycle dooring accidents Rolling Meadows criminal attorney Illinois pet lawyer insurance attorney elder abuse comp time swimming pools Arlington Heights wills and trusts lawyers medical malpractice cell phone tower data Des Plaines pet law attorney hit and run accident estate planning lawyer Arlington Heights lawyer IRA trust transfer Crystal Lake employment law attorney probate construction contracts employment law Palatine business attorney Illinois business law atorneys real estate attorneys Barrington estate planning lawyer Illinois estate planning attorney operating agreements Crystal Lake will lawyer Des Plaines real estate attorney Chicago attorney Barrington estate planning attorney paid sick leave Palatine personal injury lawyer Crystal Lake car accident lawyer denial of life insurance Mt Prospect Attorney underfunded trust Schaumburg injury lawyer clemency BAC Class A misdemeanor contracts Illinois Workers’ Compensation Commission Crystal Lake employment attorney murder charges criminal natural gas explosion Illinois living will Barrington boating accident attorney Illinois real estate lawyer FSLA income distribution deducation Barrington injury attorney LLCs Crystal Lake criminal defense attorney Schaumburg civil litigation attorney Crystal Lake pedestrian accident lawyer Schaumburg employment law attorneys pain and suffering insurance denials liens trauma after an accident Schaumburg wrongful death attorney Barrington criminal lawyer Palatine drug lawyer severance agreements Illinois child safety institutional trustee gift taxes Rolling Meadows drug defense attorney Schaumburg personal injury attorney DNR Illinois injury lawyer Schaumburg estate planning attorney Illinois wrongful termination lawyer Palatine employment attorney insurance claims Illinois driving without license drugs comparative negligence changes to mortgage law Jay Andrew forming a corporation in Illinois Illinois insurance disputes Rolling Meadows estate planning attorney Schaumburg criminal attorney Illinois Trust Code IRS PTSD Schaumburg car accident attorney criminal defense power of attorney Inverness corporate attorney Illinois mortgages Deer Park motorcycle accident lawyer commercial real estate life insurance policy Rolling Meadows corporate lawyer dram shop law Buffalo Grove law firm fiduciary rule delay Buffalo Grove insurance claim dispute lawyers back injuries Illinois employment law unauthorized overtime Barrington drug crime attorney llinois Real Estate Lawyers Association Mount Prospect elder law attorney Illinois trucking safety Inverness civil lawyer driving Illinois traffic ticket lawyer modern family estate planning rent to own real estate contracts employment lawyer insurance claim delay employee rights Barrington civil litigation attorney real estate closing Arlington Heights accident attorney Chicago car accident lawyer fiduciary rule deadly crashes Illinois insurance dispute lawyers Des Plaines anesthesia errors traffic violations defense Rolling Meadows personal injury lawyers Illinois construction accident attorney traumatic brain injury internet overtime pay federal crimes marijuana crimes attorney traffic laws eluding a police officer Barrington employment attorney Chicago traffic lawyer Detainer Actions Crystal Lake personal injury attorney