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.


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.


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.




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


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