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


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