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How is an Illinois trust now like a fine wine? It can be decanted: a summary of the new Illinois decanting statute

USA - May 16 2013 Effective January 1, 2013, Illinois statute authorizes "decanting" of irrevocable trusts. What is decanting, you ask? Isn't that something you do…

Stephanie L. Moll

It’s income tax time again . . . But don’t forget about the gift tax return

USA - March 26 2014 It's that time of the year again…tax time! Like it or not, when tax season rolls around it is time for most Americans to add "do taxes" to the…

Linsey Glosier

30 Rock, Oysters, and Generation-Skipping Transfer Tax

USA - April 12 2017 Billionaire David Rockefeller, the grandson of John D. Rockefeller, passed away recently at the age of 101. In 2017, Forbes estimated that his…

Stephanie L. Moll

FEGLIA: wife can’t enjoy fruits of husband’s labor

USA - July 12 2013 As is the case for everyone (and as we previously discussed in our prior post, Rock, Paper, Scissors: Life Insurance Beneficiary Designation Beats…

Stephanie L. Moll

More on Astrue v. Capato

USA - May 31 2012 As we told you a couple of weeks ago, the Supreme Court issued a decision in Astrue v. Capato, ruling that Robert Capato’s posthumously-born twins were not entitled to receive Social Security survivors benefits as his children.

Stephanie L. Moll