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.




'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


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