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


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