Enjoy the Season of Giving Without Tax Implications

Web Admin - Monday, December 17, 2018
Schaumburg gift tax attorneyYou do not have to wait until you die to give a loved one enough money to pursue a big dream, such as starting a business or advancing their education. You can give that gift today without paying any extra federal taxes as long as you follow a few simple rules and have a sound estate plan. During the holiday season, it is important to understand how federal gift tax affects the high-value gifts given.

Why the Gift Tax Exists 

Gift taxes exist because of the federal estate tax. If your estate is large enough that federal estate taxes will be owed upon your death, the IRS wants to make sure it collects those taxes one way or another. The gift tax ensures that people cannot avoid the federal estate tax simply by giving away their assets prior to death.

Who Has to Pay Federal Gift Taxes? 

Gifts are always tax-free to the recipient. Federal gift tax rules only apply to the giver and only come into play if you exceed the annual gift limits. 

What Are the 2018 and 2019 Gift Limits?

The annual gift limit is $15,000 per individual recipient per calendar year for 2018 and 2019. You can give that amount to as many individuals as you wish without being required to pay gift tax. It does not matter if the individual is related to you or not.

In other words, a gift of $15,000 or less that is given to one person will not have any gift tax or estate tax implications. Separately, your spouse may also give $15,000 to anyone they want. 

Non-cash gifts are valued at their current fair market value. For example, if you originally paid $5,000 for a painting or 100 shares of stock, and the item is worth $15,000 at the time you transfer the gift, the IRS considers the value of the gift to be $15,000.

What Happens if I Exceed the Annual Gift Limits?

If the total value of your gifts to any one individual in one calendar year exceeds the annual limit, you must file a federal gift tax return using IRS Form 709. This is separate from your federal income tax return but is due at the same time. 

A separate Form 709 must be filed by each individual who gives an over-the-limit gift; spouses cannot file one joint Form 709 the way they file a joint income tax return.

However, just because you have to file a federal gift tax return does not mean you will actually have to pay any taxes at that time. You can choose to apply over-the-limit gift amounts to your federal estate tax exclusion. In essence, rather than paying the gift tax now, you defer the taxes until your death when the final estate tax return is filed.

If you opt to pay gift taxes at the time you file a gift tax return, the tax rate starts at 18% and goes as high as 40%. These rates are substantially lower than current estate tax rates, but again, the laws can change dramatically from year to year. 

Ultimately, most people will not owe any federal estate taxes upon their death, so it is often preferable to avoid paying gift taxes early.

What Happens at Death When My Estate is Settled?

A federal estate tax return must be filed only if the fair market value of your total assets at the time of your death plus the sum of all pre-death taxable gifts exceeds the IRS “basic exclusion” amount. The IRS basic exclusion amounts are $11.18 million for 2018 and $11.4 million for 2019. 

Of course, it is possible that the estate tax threshold could be reduced in future years. For example, if you had died in 2017, the estate tax exclusion was just $5.49 million. 

These complexities are a good reason to work with a highly skilled tax and estate planning attorney to develop a comprehensive estate plan.

Please note that the information in this article applies only to federal tax law. Consult your financial and legal advisors regarding applicable Illinois estate and gift tax laws.

Consult a Schaumburg Tax and Estate Planning Lawyer

Many people find great pleasure in giving generous gifts to their family members sooner rather than later. However, to avoid creating an unnecessary tax burden, talk to a knowledgeable Arlington Heights gift tax and estate plans attorney at Drost, Gilbert, Andrew & Apicella, LLC. Call 847-934-6000 to schedule an appointment; there is no charge for an initial consultation.

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


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.


How the Tax Cuts and Jobs Act Affects Estate Tax

Web Admin - Wednesday, January 24, 2018
Barrington estate planning lawyer estate taxThe Tax Cuts and Jobs Act of 2017 represents the largest reform to the United States tax code in the past 30 years, and its changes will be felt in nearly every aspect of people’s lives for many years to come. While tax attorneys and financial advisors are still working to determine how this bill will affect individuals and businesses, one area in which the act’s changes are clear is that of estate tax. For people with significant assets, it is important to understand how these changes will affect their estate plan.

Estate Tax Exemptions

The federal estate tax applies to the assets which are transferred to someone’s heirs after their death. However, everyone is entitled to an exemption, and only the value of the estate above this exemption is subject to estate taxes. Prior to the passage of the tax reform bill, this exemption was $5 million, plus an inflation adjustment which varied from year to year (for 2018, the inflation adjustment was $600,000, allowing an estate to claim a total exemption of $5.6 million). 

The Tax Cuts and Jobs Act doubled the amount of the exemption, meaning that for an individual who dies in 2018, their estate can claim an exemption of $11.2 million. In addition, spouses are able to use a portability election to claim any unused portion of their spouse’s exemption. This means that married couples will effectively have a $22.4 million estate tax exemption.

Notably, this increased estate tax exemption is scheduled to sunset in 2025. People with significant assets can take advantage of this exemption before it ends and minimize their potential estate taxes by transferring their assets to their heirs prior to their death. As of 2018, gifts of up to $15,000 from an individual or $30,000 from a married couple can be given to individuals each year without being subject to federal gift taxes. A person’s lifetime estate tax exemption of $11.2 million can be applied to gifts above this threshold. 

Contact a Schaumburg Estate Planning Attorney

The increased estate tax exemption is just one small aspect of the Tax Cuts and Jobs Act, and there are a wide variety of other provisions that will affect people’s finances and their plans for distributing their assets to their heirs after their death. If you have any questions about how the tax reform bill will affect your estate plan, the skilled attorneys at Drost, Gilbert, Andrew & Apicella, LLC can help you understand the changes to the law and the steps you should take to provide for your family’s financial security after you are gone. Contact our Inverness estate planning 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.


Recent Posts


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