DGAA bLAWg

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.


Sources:
https://www.irs.gov/businesses/small-businesses-self-employed/whats-new-estate-and-gift-tax
https://www.thebalance.com/what-gifts-are-subject-to-the-gift-tax-3505680
https://www.hrblock.com/tax-center/income/other-income/do-i-have-to-pay-taxes-on-a-gift/

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.


Sources:
http://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=3294&ChapterID=59
http://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=3525&ChapterID=59

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.



Source:
https://www.irs.gov/businesses/small-businesses-self-employed/estate-and-gift-taxes

'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


Tags

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

Archive