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.


Treatment of Same-Sex Spouses and Civil Union Partners Under Illinois Probate Law

Web Admin - Wednesday, November 21, 2018
Rolling Meadows same sex couple estate planning lawyerThe state of Illinois has recognized civil unions of same-sex couples since 2011 and same-sex marriage since 2014. But it was not until 2015, when the U.S. Supreme Court issued its ruling in the case of Obergefell v. Hodges, that all states were required to allow and recognize same-sex marriages. These changes over the past decade have had a major impact on estate planning for same-sex couples.

Differences Between Illinois’ Civil Union Act and Marriage Fairness Act

The 2011 Illinois Religious Freedom Protection and Civil Union Act (750 ILCS 75) declares that a party to a civil union “is entitled to the same legal obligations, responsibilities, protections, and benefits” that the law of Illinois affords to spouses. This law did not, however, mention children of civil union partners or other family members.

The 2014 Religious Freedom and Marriage Fairness Act (750 ILCS 80) more forcefully declares that its purpose is to provide same-sex and different-sex couples and their children “equal access to the status, benefits, protections, rights, and responsibilities of civil marriage.” It goes on to say that parties to a marriage and their children “shall have all the same benefits, protections, and responsibilities under law.”   

Conversion of a Civil Union to a Marriage in Illinois

Civil unions were not automatically converted to marriages when the 2014 law was passed. Rather, the Civil Union Act was modified in 2014 to allow the voluntary conversion of a civil union to a marriage at no cost. Through May 2015, a couple could have their civil union redesignated as a marriage just by applying to a county clerk. The effective date of the marriage would be the same as the effective date of the earlier civil union. 

As of June 2015, parties to a preexisting civil union must apply for a marriage certificate and have the marriage solemnized and registered as a marriage. The effective date of that marriage would be the date the marriage was solemnized.

Impact of a Civil Union vs. Marriage on Estate Planning

Spousal inheritance rights are the same in Illinois, whether you are legally in a same-sex civil union, same-sex marriage, or different-sex marriage. Still, if you entered into a civil union, you may want to convert that to a marriage, just to ensure that your relationship is recognized as a legal marriage nationwide and internationally. For example, when partners are citizens of different countries, an actual marriage certificate will generally be needed in order for the spousal relationship to be recognized for immigration purposes. In addition, the same-sex marriage law specifically references “children” and “family” of the couple.

Also, if you entered into a civil union at some point, and the relationship broke up, you should be sure that the civil union was legally dissolved; the process is the same as for the dissolution of a marriage in Illinois. If the civil union was not legally dissolved, or converted to a marriage followed by a divorce, one partner could still claim the right to inherit from the other.

Inheritance and Related Rights of Same-Sex Married Couples Recognized Nationally

Same-sex couples gained numerous inheritance-related benefits as a result of nationwide legalization of same-sex marriage, such as:

- The couple no longer has to worry about moving from a state where same-sex marriage was recognized to a state where it was not.

- If one spouse dies without a written will or trust, the other will now automatically inherit under the laws of their state of residence.

- When one spouse dies, the other can claim the marital deduction for federal gift and estate tax purposes.

- When one spouse dies, leaving the other as beneficiary of a qualified retirement account, the surviving spouse can roll over those assets into their personal retirement account, allowing for optimal asset protection and income tax planning. 

- As a living individual in 2018, you can make inter vivos gifts of up to $15,000 per person per year with no tax implications. However, you can gift as much as you want to your spouse. 

- Spouses can make medical decisions for one another without requiring a power of attorney for health care.

Consult a Palatine Same-Sex Marriage Estate Planning Lawyer

Whether you are married to a same-sex or different-sex spouse, particularly if you have children, you should really have an estate plan, including basic documents such as advanced healthcare directives and powers of attorney. Talk to an experienced Schaumburg estate planning attorney at Drost, Gilbert, Andrew & Apicella, LLC. We can help you develop a will, trust, and other legal plans that will provide emotional and financial security for you and your family for the long-term. Contact us at 847-934-6000 for a free 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.


'Tis the Season... for Gift Taxes

Web Admin - Tuesday, December 16, 2014

Illinois gift tax, Arlington Heights estate planning attorneyOnce again, it is that time of year, the time when families get together to exchange gifts, and spend quality time together. During this season, people do not ordinarily consider their taxes. After all, the middle of winter is almost as far away from April 15th as someone can get. Nevertheless, the gifts people give during this time of year can have a long-term impact on their tax situation thanks to the gift tax. Gift giving during a person's life is often a good way for someone to avoid estate taxes, so careful planning around this time of year can leave someone's family in a much better financial position.

What Gift Givers Should Know

Gift givers are the ones most on the hook for understanding the tax law when dealing with gifts. The most important thing for gift givers to understand is the fact that they are working under two separate but related gift giving limits. The first limit is known as the annual gift tax exclusion. This is the amount per year that any gift giver may give to any single person. The IRS has set that exclusion at $14,000 for both 2014 and 2015. If a person goes over that limit, then he or she must file a gift tax return. However, this does not necessarily mean that he or she must pay any taxes on the gift.

Filing a gift tax return triggers the second limit that gift givers are working under, the lifetime exemption. The lifetime exemption is the total amount of money that gift givers are allowed to give away over their yearly exemption before they start to owe taxes. The current lifetime exemption is $5.34 million. This means that if a person gives away $20,000 to a single person in a single year, then he or she must subtract $6,000 from his or her lifetime exemption. This is especially important because the lifetime exemption never resets and applies to estate taxes as well. For example, if a person gives away enough during his or her lifetime that he or she has used up $2.34 million of his or her lifetime exemption, then only the first $3 million of his or her estate's distributions are tax free. The rest may be subject to a tax rate of up to 40 percent.

What Receivers Should Know

Gift receivers have a much simpler set of rules to work under. Ordinarily, the gift giver pays the gift tax, and the receiver does not have to worry. If the person giving the gift does not pay the tax, then the IRS may come after the receiver, but usually people giving money in excess of the annual exclusion can also cover the gift tax. Additionally, people receiving five or six figure sums from foreign sources may also have to report that.

Tax day may come but once a year, but tax planning is a year round problem. If you have questions about how best to manage your estate, contact an Arlington Heights estate planning attorney today. The law firm of Drost, Gilbert, Andrew & Apicella, LLC serves clients in many northwest suburbs including Palatine, Schaumburg, Barrington, Inverness, Mount Prospect, Long Grove, Kenilworth, Riverwood, and South Barrington.

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


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