DGAA bLAWg

How Does Illinois Estate Tax Differ From Federal Estate Tax?

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

Understanding Illinois Estate Tax

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

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

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

Contact an Arlington Heights Estate Planning Attorney

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

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



Sources:
http://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=609&ChapterID=8
http://illinoisattorneygeneral.gov/publications/pdf/Instruction_FactSheet2017.pdf
https://www.thebalance.com/overview-of-illinois-estate-tax-laws-3505297

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

Tax Considerations for 2016

Web Admin - Tuesday, January 26, 2016

tax considerations for 2016, Illinois Estate Planning AttorneyAs we head into 2016, there are various tax issues of which to be aware and are related to estate planning and real estate debt. These issues include an extension of an existing law, as well as new requirements for 2016.   

Consistent Basis Reporting  

Estate tax is a tax levied when a person transfers property upon his or her death. It is calculated by using the fair market value of everything the deceased person owns or has an interest in. The total value is called the “Gross Estate.” Certain deductions may be taken from the Gross Estate to arrive at the person’s “Taxable Estate.” Finally, the value of lifetime taxable gifts is added to the Taxable Estate and the tax is computed. Most estates do not require the filing of an estate tax return. However, for 2016, a filing is required for estates that have combined gross assets and prior taxable gifts that exceed $5,450,000.   

Under §6035 of the Internal Revenue Code (IRC), the executor of an estate who is required to file an estate tax return must provide to anyone who acquires an interest in the property of the decedent’s gross estate a statement that identifies the value of each interest in such property as reported on the estate tax return. This statement must also be filed with the IRS.   

The basis of certain property acquired from a decedent cannot exceed the value of the property as determined for federal estate tax purposes. If the value has not been determined, pursuant to the IRC, the basis ceiling is set at the value of the property as reported on the statement made under §6035. These new requirements are intended to help with ensuring there is consistent basis reporting between estates and beneficiaries receiving property from decedents. The statement required under §6035 is made on Form 8971, which must be filed at the earlier of either 30 days after the estate tax return under §6018 must be filed or 30 days after the estate tax return is actually filed.   

Real Estate Forgiveness   

Ordinarily, gross income includes income realized when a person with debt discharges that indebtedness. However, a provision under the Tax Relief Extension Act has been extended to 2016 by amending IRC §108. This provision allows individuals to exclude from gross income discharges of qualified principal residence debt. Qualified principal residence debt is acquisition debt incurred in connection with a taxpayer’s principal residence. This is typically indebtedness related to the purchase, construction, or substantial improvement of a principal residence where the debt is secured by the residence. It may also include refinancing indebtedness. 

This exclusion was extended because it is believed that people restructuring acquisition debt on their home, or who are losing their home due to foreclosure probably, do not have sufficient cash to pay taxes on the discharged debt in the event it were considered income. Additionally, the extension was considered necessary for individuals who entered into a discharge agreement while the exclusion was allowed, but that had not completed the discharge yet. By extending the exclusion into 2016, those agreements can still enjoy the advantage of exclusion. For more information related to any of these issues, please speak with an experienced Illinois estate planning attorney today. Our firm serves the communities of Inverness, Palatine, Schaumburg, Arlington Heights, Long Grove, Kenilworth, Barrington, South Barrington, Riverwoods, and Mount Prospect.  

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://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6035&num=0&edition=prelim 

https://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/html/USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec108.htm


The Effect of the Affordable Care Act on Income Taxes

Web Admin - Tuesday, January 28, 2014

illinois obamacare tax lawyerThe Affordable Care Act (ACA or "ObamaCare") is a sweeping reform that touches many different areas of the law. One particular area that it impacts is the income tax structure. The law makes many small changes, such as increasing the threshold for deducting a medical expense to 10 percent of a person's adjusted gross income, or adding a new 0.9 percent tax to wages above $200,000. 

But, one particular change can have a large effect on income from real estate sales and trusts. The ACA adds a new 3.8 percent tax on a person's net investment income. But, this new tax only applies to certain people, and often, but not always, those in higher tax brackets.

The Effect on Real Estate Sales

The 3.8 percent tax applies to some sales of real estate, but not to all sales. First, the tax only applies to people making more than $200,000 a year or $250,000 for married couples filing jointly. Even for those people, not all sales qualify. This is because the first $250,000 of profit on the sale of the home does not count as income if the home is the person's primary residence.

And, that number goes up to $500,000 for married couples. A primary residence is a home that has acted as the sellers “main home” for two of the last five years. By way of example, suppose a married couple making over $250,000 a year sold their primary residence for a net profit of $650,000. They would only pay the 3.8 percent tax on the $150,000 in profits that exceed the $500,000 cap.

The Effect on Trusts

Even though the tax only applies to individuals making more than $200,000, it can also affect trusts with more than approximately $12,000 in net investment income, regardless of the beneficiary's income. This means that the tax can affect people earning less than $200,000 if they have an interest in such a trust. In this instance, the 3.8 percent tax applies to all net investment income in excess of the $12,000 cap. However, the law contains many exemptions and exceptions. For instance, certain types of trusts that do not qualify as trusts for purposes of income tax also fall outside of this law.

If you have questions about how the ACA affects your taxes or think you may be subject to the new net investment income tax, contact an Arlington Heights tax attorney today. Call 847-934-6000 to speak to a member of our team. We serve many Northwest Suburban areas including Rolling Meadows, Des Plaines, Crystal Lake, and other nearby communities.

About the Author: Attorney Jay Andrew is 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

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

Archive