• “Best Practices in Trust Administration: Buttoning Up to Avoid Trustee Concerns” presented on July 7th, 2022, at the Larry Kraus Family Office Tax Institute
• Co-author, “Tips From the Pros: Re-thinking Trusteeship and Flexibility for Spousal Trusts” John M. Janiga, Louis S. Harrison and Beth L. Fox explain how 2022 is a pivot point to re-think how to add flexibility to a spousal trust.
• Co-author, “Chapter 19 — Attorneys’ Fees: An Assessment of the Current Standards for Fee Awards” Illinois Institute for Continuing Legal Education 2020 edition of Litigating Disputed Estates, Trusts, Guardianships, and Charitable Bequests.
• Co-author, “Spendthrift Trusts: Much Ado About (Almost) Nothing, or Is It?,” ESTATE & SUCCESSION PLANNING CORNER, Tax & Accounting US, CCH Research & Learning Wolters Kluwer, (October 2017)
• Review of “Cultivating Gardens and Cultivating Generations: Purposeful Living as Standard of Care for Elder Law Attorneys,” Special Report: Review Of Reviews, 25 Elder Law Journal, Trusts & Estates, (October 2017)
• Co-author, “Code Sec. 2704 Proposed Regulations: Will Transfer Tax Valuation Discounts for Intra-Family Transfers of Closely Held Entities Become Extinct?,” Journal Of Pass Through Entities, Wolters Kluwer, (November-December 2016)
• Author, “Opening Pandora’s Inbox,” Trusts and Estates, (August 2016)
• Author, “Estate & Succession Planning Corner The Estate Planning Times, They Are A-Changin’,” Journal of Passthrough Entities, CCH Research and Learning, (July 2016)
• Author, “Doobie or not Doobie: Planning for the Pothead,” Review of Beyer and Dacus’ “Puff, the Magic Dragon, and the Estate Planner” Trusts and Estates Magazine, (June 2016)
• Author, “A Tsunami in the Estate Planning World,” Trusts and Estates Magazine, (June 2016)
• Author, “The Ties that Bind: Administering the Trust,” Journal of Passthrough Entities, March 2015
• Author, “Tax Court Likened to Being a Deer in the Headlights,” Journal of Passthrough Entities, (November-December 2014)
• Co-author, “Is A Section 643(e)(3) Election Advisable?” Practical Tax Strategies, (October 2014)
• Co-author, “Aragona Trust: Avoiding the 3.8-Percent Net Investment Income Tax for Trusts with an Active Trustee,” Journal of Passthrough Entities, (July-August 2014)
• Co-author, “Discounts vs. Step-Up Basis: Tax Rate Arbitrage Gone Bad (or Not as Good as Expected)?”, The Journal of Passthrough Entities, (April 2014)
• Co-author, “After ATRA, the Escalating Importance of Classifying Your, Mine and Ours,” Journal of Passthrough Entities, (December 2013)
• Co-author, “After ATRA, the Escalating Importance of Classifying Yours, Mine and Ours,” Joint Trust Article, (October 2013)
• Author, “Throwing Darts at the S Corporation Tax Affecting Valuation Dartboard—After Years of Tax Court Abuse, Do we Finally Know How to Hit a Bull’s-eye?” Tax Article, August 2013
• Author, “Wandryment and Merryment: Using Defined Value Clauses to Avoid Gift Taxes,” Journal of Passthrough Entities, November 2012
• Author, “Drafting to Have Happy Clients to Have Great Documents and Add Value to Your Clients,” SNEPC, October 2012
• Author, “Momma Told Me Not To Do That: Our Discount For Estate Tax Purposes Was Allowed, How Come We Now Have To Pay More Income Taxes?” Journal of Passthrough Entities, January 2012
• Co-author, “Tax Aspects of Fiduciary Litigation,” chapter 16 of the IICLE Book, Litigating Disputed Estates, Trusts, Guardianships and Charitable Bequests, 2012.
• Review of “Should Pets Inherit”,” PETS, The Article Review, December 25, 2011
• Co-author, “When Is a Trustee Not a Trustee? When the Trust Owns Insurance,” Journal of Passthrough Entities, November 2011
• Author, “Gimme Shelter – Gifting in 2011 While Retaining Strings,” Journal of Passthrough Entities, July 2011
• Author, “A Cautionary Tale, Discuss, Decide and Document,” Trusts and Estates (June, 2011)
• Author, “Act Now Or Forever Hold Your Peace…And Maybe Lose What Additional Lifetime Exclusion Congress Has Given You,” Journal of Passthrough Entities (May-June 2011)
• Review of “Marrying into Financial Abuse: A Solution to Protect the Elderly in California Trusts and Estates,” Ashley Rathbun, (February 2011)
• Author, “Being Creatively Charitable While Reducing Estate Taxes: Not a Bad Thing Increased Gifting Available for 2011 and 2012,” JUF News, (January 2011)
• Author, “Review of Trust Law and the Title-Split,” Trusts and Estates (July, 2010)
• Author, “There is a Hol(e) Man in the Court’s Reasoning,” Journal of Passthrough Entities (June/July, 2010)
• Co-author, “Do The Passive Activity Loss Rules Impact The Choice Of A Family Limited Partnership Versus A Family Limited Liability Company For Estate Planning Discount Purposes?” Trusts and Estates, (April 2010)
• Co-author, “Finding the Pot of Gold at the End of the Family Limited Partnership Rainbow,” Journal of Passthrough Entities, (March 2010)
• Author, “Virtual Partners, Five Benefits and Five Myths,”Trusts and Estates (March, 2010)
• Author, “Review of reviews of ‘Of Rocks and Hard Places: Opting for Arbitrariness or Speculation in the Built-in Capital Gains Tax,” Trusts and Estates (February, 2010)
• Author, “Say It Ain’t So Joe: Should the Step Transaction Doctrine Ever Apply in the Partnership Arena? Linton, Adams and Gross,” Journal of Passthrough Entities (October/November, 2009)
• Review of “Undue Influence and the Law of Wills: A Comparative Analysis,” Trusts and Estates (June 2009)
• Author, “The Estate Planner’s Passthrough or Passback Entity of Choice – the Grantor Trust (Part Two),” Journal of Passthrough Entities, (June 2009)
• Co-Author, “Fees: How To Charge, Collect & Defend Them,” NWSBA, April 29, 2009
• Author, “The Estate Planner’s Passthrough or Passback Entity of Choice – the Grantor Trust (Part One),” Journal of Passthrough Entities (March/April, 2009)
• Author, Review of “Standing to Enforce Trusts: Renewing and Expanding Professor Gaubatz’s 1984 Discussion of Settlor Enforcement,” Trusts and Estates (February, 2009)
• Author, “Borrowing To Pay Estate Tax,” ESTATE PLANNING, January 1, 2009
• Author, “All Along The Drafting Watchtower: Heuristics As To The Best Standard Provisions In Your Planning Documents,” Heckerling Institute, November 20, 2008
• Author, “A Volatile Estate Tax Reduction Concoction: The Use of Partnerships, Marketable Assets, and GRATs (ParmaGRATs),” Journal of Passthrough Entities, November 1, 2008
• Author, “The Darwinian Approach to Partnership Sustainability: Mirowski,” Journal of Passthrough Entities, August 4, 2008
• Author, “Funding Estate Taxes: Is the Interplay of Graegin and Family Limited Partnerships a Toxic Concoction?” Journal of Passthrough Entities, March 31, 2008
• Author, “Using the Graegin Loan Analysis for Intra Family Entities to Fund Estate Taxes,” Journal of Passthrough Entities, March 31, 2008
• Author, “Is a Horse not a Horse When Entities Incur Investment Advisory Fees?” Journal of Passthrough Entities, November 1, 2007
• Author, “Pepperidge Farm Legacy,” Trusts and Estates, September 1, 2007
• Author, “The Furnace of Confusion Smolders Deep Within Section 2036 (a) (2),” Journal of Passthrough Entities, May 1, 2007
• Co-Author, “Deducting Fees For Investment Advice,” Trusts and Estates, April 1, 2007
• Author, “Stupid Is as Stupid Does,” says the Fifth Circuit to the Tax Court in McCord, Journal of Passthrough Entities, November 1, 2006
• Author, “Throwing the Tax Court Under the Bus Again: Part Two of the Analysis of the Fifth Circuit’s Opinion in McCord,” Journal of Passthrough Entities, November 1, 2006
• Author, “Thrilla in Manila (Folders): The IRS battles the Taxpayer’s Partnerships in the Courts: Round 14, Has there been a TKO?” Journal of Passthrough Entities, May 1, 2006
• Author, “Use GRATS to Transfer An S Corp. to the Kids,” Trusts and Estates, April 1, 2006
• Author, “The Federal Government Giveth and the State Government Taketh: Drafting for Decoupled State Death Taxes,” Journal of Passthrough Entities, January 1, 2006
• Author, “Funding Buy-Out Obligations for the Closely Held Business Owner,” Wealth Watch (2006)
• Author, “We Know it When We See It: How to Draft GRATs to Zero Them Out For Gift Tax Purposes,” Journal of Passthrough Entities, September 1, 2005
• Author, “Kimball and Thompson: The Federal Appellate Courts Diverge in Belief,” Journal of Passthrough Entities (May-April 2005).
• Author, “Marriage ls Joint; Why Not Your Trusts? When to Use a Joint Trust As a Passthrough Entity in Separate Property Jurisdictions,” Journal of Passthrough Entities, May 1, 2005
• Co-Author, “The Interplay of Behavior Economics and Portfolio Management with the Current Examination of Family Partnerships by the Courts,” Real Property, Probate and Trust Journal, Volume 40, Number 1 Spring 2005
• Author, “Insuring the Efficacy of Your Irrevocable Life Insurance Trust,” Journal of Passthrough Entities (January-February 2005)
• Author, “The Treasury Creates Good Vibrations: The Final Regulations Under Code Sec. 643,” Journal of Passthrough Entities, January 1, 2004
• Co-Author, “Estate Planning & Taxation – Justifying FLPs,” Trusts and Estates, November 2003
• Co-Author, “Behavioral Finance and Portfolio Management With the Examination of Family Partnerships by the Tax Court,” Trusts and Estates, August 2003
• Co-Author, “Total Return Trusts Give Trustees Flexibility in Ever-changing Markets,” Illinois Bar Journal (May, 2003).
• Author, “Estate Administration Value Added Billing,” Chicago Bar Record (May, 2003).
• Co-Author, “The Sham Transaction Doctrine,” Trusts and Estates Magazine (February, 2003).
• Co-Author, “Estate, Generation and Gift Tax Procedures,” chapter 8, Estate Administration (Illinois Institute of Continuing Legal Education Treatise, 2003).
• Co-Author, “Fees in Estate Administration and Guardianship Matters,” chapter 7, Contested Estates ( Illinois Institute of Continuing Legal Education Treatise, 2002).
• Co-Author, “An Assessment of the Current Standards for Fee Awards,” IICLE.COM, January 1, 2002
• Author, “Living with a Living Trust,” Home Furnishings Retailer (July, 2001).
• Author, “CURRENT POST-MORTEM INCOME TAX PLANNING,” Financial And Estate Planning, May 16, 2000
• Author, “Expanding the Frontiers of Creative Estate Planning: Avant Garde Techniques Your Father Didn’t Tell You About,” presented at the Chicago-Kent College of Law’s 19th Annual Federal Tax Institute, May 4-5, 2000.
• Author, “Private Annuities and Their Use in Creative Estate Planning,” presentation at the Harris Bank Financial Group seminar, January, 2000.
• Author, “Defensive Strategies for Potential Will and Trust Contests,” GPSolo, Best of ABA Sections, Vol. 17, No. 2 (March, 2000).
• Author, “To Sell or GRAT: Selecting Between Grantor Trust Sales and Grantor Retained Annuity Trust Selections,” presented to the Business Valuation Association (BVA) on February 24, 2000.
• Author, “Creative and Defensive Planning When Qualified Retirement Assets Constitute the Bulk of the Family’s Wealth,” Greater Chicago Society of the ICFP on December 14, 1999.
• Author, “Defensive Strategies for Potential Will and Trust Contests,” Probate & Property (November, December 1999)
• Author, “Family Limited Partnerships,” Northwest Suburban Estate Planning Council on November 18, 1999.
• Author, “The Basics of Estate Planning,” IICLE seminar in Chicago, Illinois, on November 12, 1999.
• Author, “Financial Analysis of Charitable Lead & Charitable Remainder Trusts,” presented at the Chicago Botanical Garden and Children’s Memorial Foundation Veteran’s Day Charitable Planning Workshop: “Hot Topics” for the Planning Professional on November 11, 1999.
• Author, “The Basics of Estate Planning,” IICLE seminar in Springfield, Illinois, on November 5, 1999.
• Author, “Estate Planning in an Uncertain Environment,” presented at the Hickory Point Bank and Trust, FSB seminar in Decatur, Illinois on November 4, 1999.
• Author, “Charitable Lead & Charitable Remainder Trusts,” presentation at the McGladrey & Pullen Tax Conference, Kansas City, MO on October 23, 1999.
• Author, “Post-mortem Tax Planning,” presentation at the McGladrey & Pullen Tax Conference, Kansas City, MO on October 22, 1999.
• Author, “Estate Planning and ESOP’s: Innovative Opportunities for Business Owners,” presented on behalf of the Young Lawyers Section of the Chicago Bar Association on October 6, 1999.
• Author, “Creative and Strategic Estate Planning for Transfer of Qualified Retirement Assets,” 87 Illinois Bar Journal 9, 445-504 (September, 1999).
• Author, “Using Non-Qualified Stock Options to Achieve Estate Tax Savings,” presented at the 23rd Annual American Institute on Federal Taxation Seminar, Birmingham, Alabama on June 24, 1999.
• Author, “Post-Mortem,” presented at the Illinois CPA Society in May, 1999.
• Author, “Essential Income Tax Issues in the Formation and Operation of the Partnership,” presented at IICLE’s, “Using Pro Rata Partnerships for Advanced Estate Planning Purposes: a Practitioner’s Guide,” seminar in May, 1999.
• Author, “Using Options To Allow Donees To Have The Donor’s Cake And Eat It, Too,” TAXES, The Tax Magazine, March 1, 1999
• Author, “Fiduciary Liability Concerns,” presented at the DuPage County Annual Bar Association Mega Meeting on January, 1999.
• Author, “Introduction to Forms: Review of Marital Deduction Formula,” presented at the IICLE Estate Planning and Practice Seminar in Chicago, and Champaign Springfield, in January, 1999.
• Author, “Review of Qualified Personal Residence Trust Form,” presented at the IICLE Estate Planning and Practice Seminar in Chicago, and Champaign, in January, 1999.
• Author, “Using Non-Qualified Stock Options in Estate Planning,” Taxes, Vol. 7, No. 3 (January 1999).
• Co-Author, “An Examination of the Fully Phased-in Massachusetts Estate Tax: Drafting and Payment Techniques,” Massachusetts Law Review, December 1, 1998
• Author, “Protecting Fiduciaries from Liability,” Estate Planning Short Course (IICLE, 1996).
• Author, “The Income Tax Essentials for a Family Limited Partnership,” Family Limited Partnerships (IICLE, 1996).
• Author, “The Michigan Estate Tax: Effective Drafting and Payment Techniques©,” Michigan Bar Journal, June 1, 1996
• Author, “Grafting a Leverage Partnership onto a Family Limited Partnership,” Family Limited Partnerships (IICLE, 1996).
• Author, “When to Use a Family Limited Partnership,” Family Limited Partnerships (IICLE, 1996).
• Author, “Proper Premortem Allocation of Assets to Maximize Estate and Income Tax Planning-Part 2,” Journal of Asset Protection, March 1, 1996
• Author, “Proper Premortem Allocation of Assets to Maximize Estate and Income Tax Planning-Part 1,” Journal of Asset Protection, January 1, 1996
• Author, “Structoring Trusts to Permit the Donor to Act as Trustee,” ESTATE PLANNING, November 1, 1995
• Co-Author, “The Case for the Retention of the State Death Tax Credit in the Federal Transfer Tax Scheme: ‘Just Say No’ to a Deduction,” republished in The Monthly Digest of Tax Articles, 1995.
• Author, “Coordinating Buy-Outs and Installment Payment of Estate Tax,” ESTATE PLANNING, May 1, 1995
• Author, “Income Tax Planning Essentials for Estate Planning,” Basic Estate Planning Seminar (IICLE, 1995).
• Co-Author, “Drafting and Payment Considerations Under the South Carolina Estate Tax,” South Carolina Lawyer, January 1, 1995
• Co-Author, “The Florida Estate Tax: Beware the Nuances,” The Florida Bar Journal, December 1, 1994
• Author, “Partnerships as the Answer to an Archaic Tax Provision: Retaining Interests in Gifted Assets in a Permissible Way to Avoid Estate Tax,” TAX MANAGEMENT ESTATES, GIFTS AND TRUSTS JOURNAL, November 10, 1994
• Co-Author, “Informing Clients of the Deductibility of Estate Planning Fees: An Old Strategy Revisited,” 8 Probate and Property 32 (September/October 1994).
• Author, “Reducing the New Transfer Tax Valuation Rules to Their Basics: Can Partnerships be Used for Practical Gift Leveraging?” 11 Journal of Partnership Taxation 239 (Warren, Gorham & Lamont, Inc., Fall, 1994).
• Author, “Towards an Elimination of Internal Revenue Code Abuses: The Real Implications of the New Transfer Tax Valuation Rules: Success or Failure” 47 Tax Lawyer 885 (Georgetown Law School, Summer, 1994).
• Co-Author, “The Case For The Retention Of The State Death Tax Credit In The Federal Transfer Tax Scheme: “Just Say No” To A Deduction,” PEPPERDINE LAW REVIEW, July 1, 1994
• Author, “The Real Implications Of The New Transfer Tax Valuation Rules Success Or Failure?” Tax Lawyer, July 1, 1994
• Author, “Calculating the Potential for Transfer Tax Savings in Personal Residence GRITs,” The Journal of Taxation, April 1, 1994
• Author, “Part II: The Real Implications of the New Transfer Tax Valuation Rules-Success or Failure?” Anderson Publishing Co., January 1, 1994
• Co-Author, “Allocation of Estate Planning Fees Can Save Taxes,” Taxation For Lawyers, January 1, 1994
• Co-Author, “Illinois Estate Tax Practice Pointers,” Illinois Bar Journal, November 1, 1993
• Co-Author, “Post-Mortem Returns and Civil Tax Penalty Exposure: A Guide Through The Maze,” TAXES, The Tax Magazine, August 1, 1993
• Co-Author, “Personal Liability of Corporate Officers and Directors,” Legal Checklists, ‘7-19.1 (1993)
• Co-Author, “A Taxpayer’s Death Triggers Many Filing Requirements,” 50 Taxation for Accountants 187 (Warren, Gorham & Lamont Inc., March, 1993)
• Author, “Using a Multi-Class Corporation to Achieve Estate and Gift Tax Savings: Does It Work After Chapter 14?” Syracuse Law Review, January 1, 1993
• Co-Author, “Maximizing the Use of a State Death Tax Credit,” ESTATE PLANNING, March 1, 1992
• Co-Author, “Proposed Regulations Address Adjustments and Lapsing Rights,” ESTATE PLANNING, January 1, 1992
• Author, “The Strategic Use of Lifetime Gifting Programs to Reduce Estate Taxes in Light of Recent Congressional and Internal Revenue Service Antipathy Towards Transfer Tax Reduction Devices,” DePaul Law Review, December 1, 1991
• Author, “Grantor Retained Interest Trusts and Planning Strategies Under Chapter 14 and the Proposed Regulations,” 18 Estate Planning 329 (Warren, Gorham & Lamont Inc., November/December, 1991)
• Co-Author, Chapter 18, “Probate and Estate Planning,” Annual Survey of 1991 Illinois Law (IICLE, 1991).
• Author, “Corporate and Partnership Estate Freezes in Light of Chapter 14 and the Proposed Regulations,” 18 Estate Planning 259 (Warren, Gorham & Lamont Inc., September/October, 1991).
• Author, “Estates and Trusts File the Same Return, But Under Different Rules,” 47 Journal of Taxation for Accountants 172 (Warren, Gorham & Lamont Inc., September, 1991).
• Co-Author, “Valuation of Closely Held Stock for Transfer Tax Purposes: The Current Status of Minority Discounts for Intra-Family Transfers in Family Controlled Corporations,” 69 Taxes – the Tax Magazine 309 (Commerce Clearing House, May, 1991).
• Co-Author, “Protection for Unpaid Directors and Officers of Illinois Not-for-Profits: Fact or Fiction?” Illinois Bar Journal, April 1, 1991
• Author, “The Viability of Grantor Retained Interest Trusts to Reduce Transfer Tax Exposure in Light of the Revenue Reconciliation Act of 1990,” 8 Boston University Journal of Tax Law 1 (1990).
• Author, “Issues Likely to Confront the Preparer of an Estate Income Tax Return — Distinguishing Characteristics from Trust Income Tax Returns,” Fiduciary Income Tax Practice (IICLE, 1990).
• Author, “IRS rulings demand more careful use of revocable trusts to make gifts,” ESTATE PLANNING, November 1, 1990
• Author, “Major Recent Developments Impacting on the Preparation of Fiduciary Income Tax Returns,” Fiduciary Income Tax Practice (IICLE, 1990)
• Author, “Obtaining 501c3 Status for Economic Development Organizations,” Community Economic Development Law Project, August 1, 1990
• Author, “What Every Estate Administration Lawyer Positively, Absolutely, Definitely Has to Know About Tax Returns,” Estate Administration Program (IICLE, 1990).
• Author, “The Effective Use of GRITs To Reduce the Gross Estate,” TAXES, The Tax Magazine, July 1, 1990
• Author, “How to Use Grantor Retained Income Trusts to Reduce the Gross Estate,” SUCCESSFUL ESTATE PLANNING IDEAS AND METHODS, June 5, 1990
• Author, “Lapse of Crummey power need not result in taxable gift if hanging power is used,” TRUSTS AND ESTATES, June 1, 1990
• Author, “Picking Up the Pieces of Post-Mortem Income Tax Planning: An Examination of Traditional Planning Strategies in Light of the Tax Reform Act of 1986 and Its Aftermath,” Estate and Financial Planning Reporter (Commerce Clearing House, 1989).
• Author, “The Viability of Hanging Powers In Trusts After TAM 8901004; and Reducing Estate Taxes By Naming Beneficiaries as Fiduciaries,” Advanced Estate Planning Program (IICLE, 1989).
• Author, “Analysis of Recent Statutory and Other Developments and Their Impact on Completing the New Form 706,” Advanced Estate Administration Program (IICLE, 1989)
• Author, “Planning Techniques After the Tax Reform Act of 1986,” Fiduciary Income Tax Practice (IICLE, 1989)
• Co-author, “Recent Developments in Illinois Law: Cases, Trends and Statutes,” 31st Annual Estate Planning Short Course (IICLE, 1988).
• Co-author, “Recent Developments in Illinois Law: Cases, Trends and Statutes,” 30th Annual Estate Planning Short Course (IICLE, 1987).
• Co-author, “Recent Developments in Illinois Law: Cases, Trends and Statutes,”29th Annual Estate Planning Short Course (IICLE, 1986).
• Co-author, “Recent Developments in Illinois Law,” 28th Annual Estate Planning Short Course (IICLE 1985).

BOOKS

• Co-Author, Sorting out Life’s Complexities: What You Really Need to Know about Taxes, Wills, Trusts, Powers of Attorney, Retirement Plans, and Health Care Decisions (Simon & Schuster Higher Education Group, 1992).
• Co-Author, Sorting out Life’s Complexities: What You Really Need to Know about Taxes, Wills, Trusts, Powers of Attorney, Retirement Plans, and Health Care Decisions Second Edition (Simon & Schuster Higher Education Group, 1994).
• Co-Author, Drafting Wills and Trusts in Illinois (Illinois Institute of Continuing Legal Education (1997)). (Awarded one of two “Awards of Outstanding Achievement” by the Association for Continuing Legal Education, 1998.)

LECTURES

• “Valuing Closely Held Businesses” and “Protection of Assets on Divorce,” presented at the ACTEC Spring Meeting, Tucson, AZ, March 4-9, 2014
• “How to Practice Law, Abide by the Rules of Professional Conduct, and Have a Life that Rules,” presented at the 48th Annual Heckerling Institute on Estate Planning, January 13-17, 2014
• “Ethics: Returning to Practicing Law in ‘Leave it to Beaver’ Television Land,” presented at the 2013 Heart of America Tax Institute, Kansas city, MO, November 8, 2013
• “The Dawn of a New Day in Estate Planning,” presented at the Illinois CPA Society 2013 Tax Conference, November 7, 2013
• “The Good, the Bad, and the Innovative: the Evolution of Joint Spousal Trusts in Today’s Estate Planning,” presented at the 2013 Fall Meeting Professional Program, American College of Trust and Estate Counsel, October 25, 2013
• “Joint Trusts” presented at the 53rd Annual Probate & Estate Planning Institute, Plymouth, Michigan, June 14, 2013
• “Pixar for Estate Planners: Animating Your Practice Through Social Media –the Do’s and Don’ts and How To’s of New Communication Channels,” presented at the 53rd Annual Probate and Estate Planning Institute, State Bar of Michigan, May 10, 2013
• “Charitable Lead Trusts, the Trust, the Whole Trust, and Nothing but the Trust,” presented at the WTTW Fourth Annual Estate Planning Seminar for Professionals, May 7, 2013
• “Rational Strategies for an Irrational Populace,” presented at the 59th Annual Spring Tax Institute CLE Program, Iowa, May 3, 2013
• “Pixar for Estate Planners: Animating Your Practice through Social Media – the Do’s and Don’ts and How To’s of New communication Channels,” presented at the Estate Planning Council of St. Louis, March 18, 2013
• “Long Term FRATs as Creditor Deterrent Strategies…Pause…for Certain Clients,” presented at the ACTEC 2013 Annual Meeting, March 9, 2013
• “Book Value and Residual Value – Not Related, but 3rd Cousins by Marriage,” presented at the ACTEC 2013 Annual Meeting, March 8, 2013
• “How to Practice Law AND: Make it to Your Child’s Soccer Game, Make it Home in Time for Dinner, Make it to a Ripe Old Age, Make Your Client’s Happy, Be Happy Yourself,” presented at the ACTEC 2013 Annual Meeting, March 7, 2013
• “Attorney Fees: An Assessment of the Current Standards for Fee Awards,” presented IICLE Webinar, February 19, 2013
• “Rational Planning Strategies for an Irrational Populace,” NYLIC Advisor Webinar, January 23, 2013
• “In the Remaining Two Months – Lifetime Gifting Strategies to Use the Gift Tax Exclusion,” presented at the Community Foundation of Sarasota County Florida (November 13, 2012)
• “Pixar for Estate Planners: Animating Your Practice through Social Media and Forever Friending Your Client’s Digital Assets – the Do’s and Don’ts and How To’s of New Communication Channels,” presented at the Community Foundation of Sarasota County, Florida, November 13, 2012
• “Drafting in a Complicated World,” presented at the SNEPC Meeting, Las Vegas, NV, November 2, 2012
• “Rational Planning Strategies for an Irrational Populace” presented at the Chicago Estate Planning Council, September 14, 2012
• “Strategic Applications of Life Insurance in the Estate Plan – Lifetime Gifting as a Result of the New Act-How Does Insurance Factor Into the Decisions Estate Planners are Making in 2012?,” presented at the 2012 STARS Conference on September 11, 2012
• “Pixar For Estate Planners: Animating Your Practice Through Social Media the Do’s and Don’ts And How To’s of New Communication Channels,” presented at the Colorado Bar Association’s 2012 Annual Estate Planning Retreat, Breckenridge, CO on June 8, 2012.
• “Pixar For Estate Planners: Animating Your Practice Through Social Media and Forever Friending Your Client’s Digital Assets—The Do’s And Don’ts And How To’s Of New Communication Channels,” presented at the Professional Advisory Committee meeting on May 1, 2012.
• “How to Be Creative, Protective, Pensive and Value Added in Our Recommendations to Clients as to Increased Gifting for 2011-12,” presented at the Annual Heart of America Tax Institute, April 27, 2012, UMKC, Kansas City, MO.
• “Pareto Optimality in Billing,” presented at the Annual Heart of America Tax Institute, April 27, 2012, UMKC, Kansas City, MO.
• “New Communication Channels,” presented at the American College of Trust and Estate Counsel annual meeting, March 9, 2012. “Lifetime Gifting as a Result of the New Act,” presented to the Chicago Financial Planning Group, on February 22, 2012.
• “Partnership Income Taxation,” presented as part of the ISBA Annual Tax Conference, November 4, 2011.
• “Now that You Have Done the Work, How Are You Going to Get Paid,” presented as part of the Chicago Bar Association’s Probate Primer Seminar on September 30, 2011, with Monty Newlin.
• “Protecting Trustees from Concerns in 2011, 2012 and Beyond: Illinois and Federal Tax Law Changes and Confusion,” presented before the Sangamon Valley Estate Planning Council along with Rob Held on Thursday, June 16, 2011.
• “Thank you Mr. President for the Additional Lifetime Gifting Credit. How to be Creative, Protective, Pensive and Value Added in our Recommendations to Clients as to Increased Gifting for 2011 and 2012,” presented before the Greater North Shore Estate & Financial Planning Council on Wednesday, May 25, 2011.
• “Lifetime Gifting As A Result of the New Act,” authored with Emily J. Kuo, Esq., as part of the 54th Annual Estate Planning Short Course Keynote Panel presentation, Handling the Hangover & the Morning After: Dealing with 2010 Deaths & Moving forward into 2011, as part of IICLE’s 54th Estate Planning Short Course, Chicago – May 2, 2011 and May 19, 2011 -Hilton Garden Inn, Champaign.
• Trusts & Estates/Tax Election Webinar – May 17, 2011, “The 2010 Estate Tax Election–Opting In or Opting Out: Key Issues to Consider Before Deciding.”
• “Family Limited Liability Entities – Estate Planning Opportunities & Caveats,” presented on May 9, 2011, as part of a CBA Trust Law Committee Program.
• “Estate Planning Opportunities in a World of Transfer Tax Chaos,” presented at the California Bar Association’s Sophisticated Tax Planning and Trust Administration Seminar on April 22, 2011.
• “Billing in a Pareto Optimal World: Creative Practice Management Techniques to Match Excellent Estate Planning with the Client’s Willingness to Pay for Services,” presented at the 47th Annual Heart of America Tax Institute, November 5, 2010, UMKC, Kansas City, MO.
• “A State of Confusion? Strategies that Work in this Estate Tax Environment, Now and in the Future,” presented on October 19, 2010 at the 38th Annual Louis Susman Memorial Tax Seminar, Jewish Federation of Metropolitan Chicago.
• “Now That You Have Done the Work, How Are You Going to Get Paid,” presented as part of the Chicago Bar Association’s Probate Primer Seminar on October 15, 2010.
• “Five Lesser Known Planning-Related Insurance Strategies in My World,” presented as part of the Herman Agency’s STARS Conference on October 5, 2010.
• “Creating Value Where Value Is Desired —Creative Structuring of Trusts for Adult Children,” presented on September 22, 2010 as a CLE program for the Southern Arizona Estate Planning Council.
• “Billing in a Pareto Optimal World: Creative Practice Management Techniques to Match Excellent Estate Planning with the Client’s Willingness to Pay for Services,” presented at the 34th Annual Advanced Estate Planning & Probate Course, San Antonio, Texas, on June 23, 2010.
• “Post Mortem: You Have This Mess In 2010, How Do You Administer It?” presented at the American College of Trust and Estate Counsel (ACTEC) Summer Meeting, on June 16, 2010.
• “In A World of Congressionally Created Estate Tax Chaos, Taking Advantage of Estate Planning Opportunities That Exist In 2010 And After,” presented before the California Bar Association on April 16, 2010.
• “A+ Standard Provisions in Estate Planning Docs (With An Eye to the New Estate Tax Law),” presented before the Philadelphia Estate Planning Council on March 16, 2010.
• “Form 706: The Federal Estate Tax Return,” presented along with Emily Kuo at the Illinois Institute for Continuing Legal Education’s Gift & Estate Tax Workshop: Forms 706 & 709 on January 22, 2010.
• “Chi-Bar’s Top 40 Tax Hits: A Cross-Genre Survey of Federal Tax Planning Tips in Business Transactions,” presented at the Chicago Bar Association tax seminar on January 21, 2010.
• “Billing in a Pareto Optimal World: Creative Practice Management Techniques to Match Excellent Estate Planning with the Client’s Willingness to Pay for Services,” presented at the 2009 Delaware Tax Institute Conference on November 20, 2009.
• “To Go Where No Practitioner has Gone: The Star Trekkian Exploration of Advanced Planning Items Regarding GRATs and Sales to Grantor Trusts,” presented as part of the Chicago Bar Association’s Probate Practice Committee’s Probate Practice Part 1 on November 12, 2009.
• “To Go Where No Practitioner has Gone: The Star Trekkian Exploration of Advanced Planning Items Regarding GRATs and Sales to Grantor Trusts,” presented at the 44th Annual Southern Federal Tax Institute on October 23, 2009.
• “Economics of Law Practice Billing and Rates,” presented at the 31st Annual Duke Estate Planning Conference on October 15, 2009.
• “Now You Have Done the Work, How You Going to Get Paid: The Ins and Outs of Billing Clients,” presented as part of the Chicago Bar Association’s Basic Probate Primer: The ABC’s of Probate Practice on September 29, 2009.
• Family Limited Partnerships Webcast and Telephone Seminar for ALI-ABA held on August 13, 2009.
• “Posthumous Sperm Harvesting,” presented at the Chicago Bar Association Seminar on Ethics on June 25, 2009.
• “How To Ethically Charge, Collect and Defend Fees,” presented at the 136th Annual Meeting of the Iowa Bar Association on June 24, 2009.
• “Best Practices in Billing and Collection,” presented at the April 29th, 2009 meeting of the Northwest Suburban Bar Association.
• “Advising the Wealthy: It’s a Whole New Game,” podcast for Trusts & Estates magazine (Spring, 2009).
• “All along the Drafting Watchtower: Heuristics as to the Best Standard Provisions in Your Planning Documents,” presented at the 43rd Annual Miami Institute on Estate Planning, in January, 2009.
• “Borrowing to Pay Estate Tax: What To Do When There’s Not Enough Bucks To Take Care Of The Financial Damage,” presented at the 34th Annual Notre Dame Tax & Estate Planning Institute, September 25, 2008.
• “Fees: How to Charge, Collect & Defend Them, Understanding the Legal and Emotional Aspects to Billing and Collecting for Legal Services,” presented at the 34th Annual Notre Dame Tax & Estate Planning Institute, Fall 2008.
• “To B(orrow) or not to B(orrow): Hamlet Meets Estate Tax Financing Strategies,” presented at the 32nd Annual American Institute on Federal Taxation (Birmingham, AL) on June 18-20, 2008.
• “Illinois Estate Administration – Preventing Problems in Probate,” presented at the IICLE 51st Estate Planning Short Course, UBS Tower & Conference Center in Chicago on June 11, 2008.
• “Supporting Organizations: the Dangerous Reception They are Getting from the Service,” presented before the Mid Iowa Planned Giving Council on March 25, 2008.
• “Estate Planning – Being Sued by Persons You Never Met for Things Your Client Did Not Ask You to Do,” presented along with Frances M. O’Meara, Partner, Hinshaw & Culbertson LLP and Matthew W. Breetz, Member, Stites & Harbison, PLLC, at the 2008 Legal Malpractice & Risk Management Conference, February 27, 2008.
• “Introduction to Estate Planning,” presented on behalf of the Lyric Opera of Chicago in December, 2007.
• “Estate Tax Returns and Analysis,” presented at the ICLE Estate and Gift Tax Conference in Chicago and Champaign, December, 2007.
• “Wealth Management – What You Need to Know,” presented before the Jewish United Federation Young Professionals Group on November 14, 2007.
• “Moderator for Recent GRAT and estate tax legislation proposals,” presented at the annual Louis Susman Tax Seminar, November 5, 2007
• “IRS Attacks on Partnership Planning,” presented by the IICLE Teleconference Series on October 17, 2007.
• “Advanced Partnership Planning,” presented at the American College of Trust and Estate Counsel Summer Meeting (Salt Lake City, Utah), 2007.
• “Family Limited Partnerships: A Dangerous New World,” presented before the Chicago Financial Planning Group on June 27, 2007.
• “Insurance and SOLI,” presented at the Estate Planning with the Masters (as Moderator).
• “With A Name Like “Life Insurance” It’s Got To Be Good. Adding A Good Tasting Jelly to Traditional Peanut Butter Life Insurance Planning,” presented at the IICLE’s 50th Annual Estate Planning Short Course (Spring, 2007).
• “Federal Estate Tax Considerations,” presented at the IICLE’s Illinois Estate Tax Administration and Problems’ Program on June 7, 2007.
• “Charitable Gifting and Estate Planning Techniques,” presented at the United Jewish Appeal’s Annual Seminar in Spring, 2007 (Miami, Florida).
• “Hot Topics in Insurance Planning: Stranger-owned life insurance . . . insurability issues . . . split-dollar financing & other financing options . . . selling the policy,” presented at IICLE’s 51st Estate Planning Short Course, Chicago – Thursday & Friday, May 1-2, 2007 -Hyatt McCormick Place Champaign – Tuesday & Wednesday, May 13-14, 2007 -Hilton Garden Inn.
• “Partnerships and their Current Use,” presented at the Illinois CPA Foundation’s Estate & Gift Tax Conference on May 8, 2007.
• “Creating Client Happiness,” presented for the Practice Committee of the American College of Trust and Estate Counsel’s Annual Meeting in Boca Raton, Florida, on March 7, 2007.
• “The Rise of GRAT Planning in Today’s Estate and Gift Tax Environment,” presented at the 43rd Annual Heart of America Tax Institute, UMKC Continuing Legal Education on November 2, 2006.
• “Family Limited Partnerships: A Dangerous New World,” presented at the 43rd Annual Hawaii Tax Institute on October 31, 2006.
• “The Secrets to Unleashing the Power of Non-Taxable Lifetime Gifts,” presented at the 43rd Annual Hawaii Tax Institute on October 30, 2006.
• “Premium Finance and Other Emerging Strategies Used to Acquire Life Insurance,” presented on September 22, 2006, at the 41st Annual Southern Federal Tax Institute.
• “Federal Estate and Gift Tax Considerations,” presented on June 8, 2006, at the IICLE Probate Maze.
• “Joint Trusts and Life Insurance,” presentation on May 10, 2006, at the Ohio State Bar Association’s 17th Annual Estate Planning Conference on Wealth Transfer.
• “Joint Trusts in Separate Property States: Just Say ‘Yes’ . . . Sometimes,” presented on March 16, 2006, at the Greater North Shore Estate & Financial Planning Council seminar.
• “The Drafting Police: Here to ‘Protect and Serve’,” presented at the Chicago Bar Association’s Probate Practice Seminar on November 16, 2005.
• “Implications of Strangi on FLPs,” presented on September 13, 2005, via teleconference as part of IICLE’s Continuing Legal Education Program.
• “Better Than Sliced Bread? How to Use Joint Trusts,” presented at the 31st Annual Notre Dame Tax and Estate Planning Institute, September, 2005.
• “Estate Tax Preparation,” presented at the IICLE Estate Administration Course (2005).
• “Basic Probate Primer: The A, B, C’s of Tax Filings in Estate Administration,” presented as Part of the Chicago Bar Association’s Probate Primer Seminar on September 7, 2005.
• “Casey Jones, Who’s Driving that Insurance Train: Letting an Investor Bet on When You’ll Die,,” presented at the Summer Meeting of the American College of Trust and Estate Council in June, 2005.
• “Valuation Essentials for Estate Planners,” presented on May, 2005, to the Estate and Gift Annual Meeting of the Illinois CPA Society.
• “The Top 10 Income Tax Strategies for Estate Planners,” presented at the 48th Annual Estate Planning Short Course, sponsored by the Illinois Institute for Continuing Legal Education on April 28th, 2005.
• “Joint Trust and Their Use,” presented as part of the CBA Trust Law Seminar on “Dealing with New Complexities in Estate Planning,” March 29, 2005.
• “Review and Analysis of Pending Developments Regarding Partnership,” presented before the DuPage County Bar Association, March 1, 2005.
• “Valuation and Planning with Non-Qualified Options,” presented before the American College of Trust and Estate Council Annual Meeting Employee Benefits Committee, February 27, 2005, in Orlando, Florida.
• “How to effectively optimize and integrate FLP and FLLC structures for Advanced Estate planning,” presented at the Mastering Tax & Estate Planning – Ensuring Successful Wealth Transfer, Institute for International Research seminar on January 26, 2005 in Coral Gables, Florida.
• “A Good Idea Comes of Age in 2004: Why GRATs Are the Sophisticated Estate Tax Planning Strategy of Choice” and “How to Avoid Self-Dealing When a Family Member Is the CEO of Your Private Foundation,” presented at the Charitable Planning Workshop for Estate Planning Professionals, Chicago Botanic Garden, on December 9, 2004, sponsored by JP Morgan.
• “Life Insurance and Annuity Arbitrage,” presented at the day-long ACTEC seminar for the Fall Meeting in Pittsburgh.
• “Business Valuation (and Valuation Discounts) Made Understandable for Estate Planners,” presented as part of the 14th Annual Estate Planning with the Masters Series on October 26, 2004.
• “GRATs: The New Viagra of Estate Planning,” presented on October 8, 2004, at the 30th Annual Notre Dame Tax and Estate Planning Institute.
• “The Estate Planners’ Guide to Valuing the Closely Held Business: Cutting Through the Patina to the Real Deal,” presented on October 7, 2004, at the 30th Annual Notre Dame Tax and Estate Planning Institute.
• “FLP Chaos and GRAT Planning – What’s an Estate Planner To Do?” presented at the Chicago Bar Association’s Federal Taxation Full Committee Meeting on September 28, 2004.
• “Fees in Estates and Trusts,” presented at the Estate, Trust and Guardianship Litigation course by IICLE on September 1, 2004.
• “Creative but Basic Estate Planning: The ABC’s, But Not as Simple as Do Re Mi,” presented on June 21, 2004 at the RSM McGladrey 2004 Tax Conference.
• “Estate Tax Returns and Analysis,” presented before the IICLE Estate Administration Program on May 25, 2004.
• “The Essence Of Family Partnerships: The Basics and the Not So Basics,” presented at the IICLE 47th Annual Estate Planning Short Course (May, 2004).
• “Basic Probate Primer: The A, B, C’s of How to be a Probate Attorney,” presented at theChicago Bar Association Probate Primer Seminar on March 4, 2004.
• “Gifts: From A to C: About Basics Complications,” presented before the Chicago Bar Association.
• “The Optimist (§643 Regulation), the Pessimist (The FLP Landscape) and the Lawyer (Circular 230),” presented at the CBA Federal Taxation Committee Meeting on February 24, 2004.
• “Practical Issues Involving Family Limited Partnerships,” presented before the DuPage Estate Planning Counsel on February 17, 2003.
• “Family Partnerships in Estate Planning: The Not so Basics: Where are We in a Post Strangi II World?” presented along with Robert S. Held before the Harris Bank Financial Advisory Group on February 10, 2003.
• “The Sale to the Grantor Trust Strategy,” presented at the Hickory Point Bank and Trust, FSB seminar in Decatur, Illinois, on November 14, 2003.
• “Issues Involving Estate Planning for Foreign Citizens,” presented at the ABA Annual Tax Conference on June 21, 2003.
• “Family Partnerships in Estate Planning: The Basics and the Not so Basics,” presented at IICLE’s 46th Annual Estate Planning Short Course held on May 8-9, 2003.
• “Lifetime Gifting,” presented along with Robert S. Held at the Illinois CPA Foundation’s Estate & Gift Tax Conference on May 6, 2003.
• “Tax Savings with Individual Retirement Accounts and Family Limited Partnerships,” presented along with Robert S. Held at the Harris Bank Estate Planning for Retirement Benefits 2002 Seminar on December 4, 2002.
• “The 15 Most Important Recent Developments and Their Impact on Our Estate Planning Practice: Expected and Unexpected,” presented on November 12, 2002 at the Charitable Planning Workshop For Estate Planning Professionals sponsored by Bank One, Chicago Botanic Garden and the Greater North Shore Estate Planning Council.
• “Alternative Billing Arrangements In Estate Administration: How to Demonstrate Value and Obtain Value Added Billing in the Current Estate Administration Fee Structure: A Consideration Of Alternatives,” presented as part of the Attorney Fees In Probate And Estate Planning Chicago Bar Association Probate Practice Committee Seminar on November 7, 2002.
• “The Steps to Effective Funding of Marital and Credit Shelter Trusts,” presented at the Hickory Point Bank 2002 Annual Presentation on November 6, 2002.
• “Funding Credit Shelter/Marital Deduction Trusts: Practical Studies of Common Provisions and a Pragmatic Approach to the Area,” presented before the Chicago Estate Planning Council on October 23, 2002.
• “Creative Estate Planning,” presented on October 23, 2002, at the RSM McGladrey 2002 Tax Conference.
• “Estate and Gift Tax for the Experts,” presented on October 22, 2002, along with Irwin Goldstein at the RSM McGladrey 2002 Tax Conference.
• “The 15 Most Important Recent Developments And Their Impact On Our Estate Planning Practice: Expected And Unexpected, September, 2001 to September, 2002,” presented with Robert S. Held before the Federal Taxation Committee of the Chicago Bar Association on September 24, 2002.
• “IRAs and Family Limited Partnerships” presented before the Chicago Loop Council of the Financial Planning Association with Robert S. Held on August 28, 2002.
• “Timely Tax Topics,” presented during RSM McGladrey’s Estate Planning Web Conference on July 25, 2002.
• “Some Random (and not so random) thoughts on Estate Planning after EGTRAA 2001,” presented at the Chicago-Kent 21st Annual Federal Tax Institute on May 3, 2002.
• “Funding Trusts: Practical Studies of Common Provisions” presented as part of IICLE’s Spring 2002 Estate Planning Short Course w/Stacy Singer in Champaign on May 2, 2002.
• “Self-Canceling Installment Notes” presented before the Chicago Financial Planning Group on April 24, 2002.
• Presentations on “A New Approach to Drafting,” “Marital Deduction Planning,” and “QTIP Trusts” for the 2002 IICLE Seminar on Drafting For Contemporary Estate Plans on February 20, 2002 and March 7, 2002.
• “A Review of the Estate Administration Attorney’s Role in Tax Planning and Tax Preparation Post-Mortem,” presented at the Chicago Bar Association Seminar Series entitled “Basic Tax Primer: Decedent’s Estates” on March 7, 2002.
• “Planning For Business Succession In An Evolving Business And Tax World: A Methodology for The Estate Planning Process presented at the Chicago Bar Association Seminar on “Planning for Business Succession,” on February 7, 2002.
• “Estate Planning Under the New Estate Tax Law Frontier: Its Real Impact on Our Current Practice (On Forms, Strategies, Demeanor and Clients),” presented at the Hickory Point Bank and Trust, FSB seminar in Decatur, Illinois on November 14, 2001.
• “Sophisticated Estate Planning for Physicians,” presented at the Harris Bank presentation, “Effective Trust and Financial Planning for Physicians in Today’s Environment: Accumulating and Protecting Assets for your Family,” in Chicago, IL, on November 13, 2001.
• “Expanding the Frontiers of Creative Estate Planning: Avant Garde Techniques Your Father Didn’t Tell You About, Part 3,” presented at the McGladrey & Pullen LLP 2001 Annual Tax Conference, Milwaukee, WI, on November 9, 2001.
• “Probate Practice: An Update on Recent Developments, Part I,” presented as part of the Chicago Bar Association CLE Seminar on October 17, 2001.
• “Drafting Issues Under the New Tax Law,” presented as part of the ISBA Law Ed Series Primer on New Tax Law and Other Developments on September 28, 2001.
• “Estate Planning under the New Estate Tax Law Frontier: Its Real Impact on Our Current Practice (On Forms, Strategies, Demeanor and Clients),” presented at the Chicago Bar Association, Federal Taxation Committee Seminar on September 25, 2001.
• “The Practical Update on Using Family Limited Partnerships in 2001 and Beyond, Including Post-mortem Partnerships,” presented at the annual TAG International Seminar in San Diego, CA on May 17, 2001.
• “Advanced Partnership Planning Techniques,” presented at the annual Illinois CPA 2001 Estate & Gift Tax Conference on May 9, 2001.
• “Year 2001: What’s Really New (and Important) in Estate Planning?” presented at the 20th Annual Chicago-Kent College of Law Illinois Institute of Technology Federal Tax Institute on May 4, 2001.
• “The Practical Lawyer’s Update on Using Family Limited Partnerships in 2001 and Beyond,” presented with Igor Potym at the 44th Annual IICLE Estate Planning Short Course on April 20, 2001 in Chicago and May 4, 2001 in Champaign.
• “A Review of the Estate Administration Attorney’s Role in Tax Planning and Tax Preparation Post-Mortem,” presented at the Chicago Bar Association Seminar Series entitled “Basic Tax Primer: Decedent’s Estates” on March 2, 2001.
• “Planning in an Age of Uncertainty,” presented at the CBA Estate and Gift Tax Division Meeting on December 7, 2000.
• “Case and Valuation Update, Including an Analysis of the Estate Planning Strategies Used by Practitioners That Create Valuation Controversies,” presented at the NACVA 2000 Regional Symposium on Current Issues in Gift and Estate Tax Valuations in Las Vegas, Nevada on December 1, 2000.
• “Judicial Meddling in Estate and Gift Tax Valuations: a Review of New Valuation Cases and What They Mean to Practitioners,” presented on behalf of the Greater North Shore Estate Planning Council on November 15, 2000.
• “Planning in an Age of Uncertainty,” presented at the CBA Estate and Gift Tax Division Meeting on December 7, 2000.
• “Case and Valuation Update, Including an Analysis of the Estate Planning Strategies Used by Practitioners That Create Valuation Controversies,” presented at the NACVA 2000 Regional Symposium on Current Issues in Gift and Estate Tax Valuations in Las Vegas, Nevada on December 1, 2000.
• “Judicial Meddling in Estate and Gift Tax Valuations: a Review of New Valuation Cases and What They Mean to Practitioners,” presented on behalf of the Greater North Shore Estate Planning Council on November 15, 2000.
• “Hot Topics for Estate Planning Professionals Estate Tax Repeal: What Will It Mean to the Estate Planning Professional?” presented at the Chicago Botanic Garden 2nd Annual Veteran’s Day Charitable Planning Workshop on November 13, 2000.
• “Expanding the Frontiers of Creative Estate Planning: Avant Garde Techniques Your Father Didn’t Tell You About,” presented at the McGladrey & Pullen, LLP 2000 Annual Tax Conference on November 11, 2000.
• “Estate Tax Repeal: What Will It Mean to the Estate Planning Professional? The Importance of Valuation in the Current Uncertain Estate Tax,” presented at the Hickory Point Bank Annual Recent Estate Planning Developments Seminar on November 2, 2000.
• “Gift and Estate Taxes: Planning Opportunities Associated with the Granting of Non-qualified Equity Options,” presented at the Chicago Bar Association’s Seminar entitled, “Tax Considerations for the Receipt of Property as Compensation for Services ,” in Chicago on October 26, 2000.
• “Judicial Meddling in Estate and Gift Tax Valuations: A Review of New Valuation Cases and What They Mean to Practitioners,” presented on behalf of the Tax Committee of the Chicago Bar Association Seminar on Tax Planning on September 28, 2000.
• “Case and Valuation Update, Including an Analysis of the Estate Planning Strategies Used by Practitioners that Create Valuation Controversies,” presented at the NACVA 2000 Regional Symposium on Current Issues in Gift and Estate Tax Valuations in Annapolis, Maryland, on September 1, 2000.
• “Advanced Tax Planning,” presented at the BDO Seidman Advanced Family Income and Wealth Transfer Tax Planning Program on July 17, 2000.
• “Issues to examine on the Audit of Estate Tax Returns based on Creative Estate Planning,” presented in 5 parts during the Internal Revenue Service’s Annual Tax Seminar for its Estate Tax Attorneys, held in Chicago on July 11-12, 2000.
• “Post-Mortem for Income Taxes,” presented at the Illinois CPA Society’s Annual Estate & Gift Tax Conference held on May 16, 2000.
• “Expanding the Frontiers of Creative Estate Planning: Avant Garde Techniques Your Father Didn’t Tell You About,” presented at the Chicago-Kent College of Law’s 19th Annual Federal Tax Institute, May 4-5, 2000.
• “To Sell or GRAT: Selecting Between Grantor Trust Sales and Grantor Retained Annuity Trust Selections,” presented to the Business Valuation Association on February 24, 2000.
• “Private Annuities and Their Use in Creative Estate Planning,” presentation at the Harris Bank Financial Group seminar, January, 2000.
• “Creative and Defensive Planning When Qualified Retirement Assets Constitute the Bulk of the Family’s Wealth,” Greater Chicago Society of the ICFP on December 14, 1999.
• “Family Limited Partnerships,” Northwest Suburban Estate Planning Council on November 18, 1999.
• “The Basics of Estate Planning,” IICLE seminar in Chicago, Illinois, on November 12, 1999.
• “Financial Analysis of Charitable Lead & Charitable Remainder Trusts,” presented at the Chicago Botanical Garden and Children’s Memorial Foundation Veteran’s Day Charitable Planning Workshop: “Hot Topics” for the Planning Professional on November 11, 1999.
• “The Basics of Estate Planning,” IICLE seminar in Springfield, Illinois, on November 5, 1999.
• “Estate Planning in an Uncertain Environment,” presented at the Hickory Point Bank and Trust, FSB seminar in Decatur, Illinois on November 4, 1999.
• “Charitable Lead & Charitable Remainder Trusts,” presentation at the McGladrey & Pullen Tax Conference, Kansas City, MO on October 23, 1999.
• “Post-mortem Tax Planning,” presentation at the McGladrey & Pullen Tax Conference, Kansas City, MO on October 22, 1999.
• “Estate Planning and ESOP’s: Innovative Opportunities for Business Owners,” presented on behalf of the Young Lawyers Section of the Chicago Bar Association on October 6, 1999.
• “Using Aggressive Estate Tax Strategies in an Age of Estate Tax Uncertainty,” presented on Behalf of the Tax Committee of the Chicago Bar Association Seminar on Tax Planning on September 28, 1999.
• “Using Non-Qualified Stock Options to Achieve Estate Tax Savings,” presented at the 23rd Annual American Institute on Federal Taxation Seminar, Birmingham, Alabama on June 24, 1999.
• “Post-Mortem,” presented at the Illinois CPA Society in May, 1999.
• “Essential Income Tax Issues in the Formation and Operation of the Partnership,” presented at IICLE’s Using Pro Rata Partnerships for Advanced Estate Planning Purposes: a Practitioner’s Guide Seminar in May, 1999.
• “Review of Qualified Personal Residence Trust Form,” presented at the IICLE Estate Planning and Practice Seminar in Chicago, and Champaign, in January, 1999.
• “Introduction to Forms: Review of Marital Deduction Formula,” presented at the IICLE Estate Planning and Practice Seminar in Chicago, and Champaign Springfield, in January, 1999.
• “Fiduciary Liability Concerns,” presented at the DuPage County Annual Bar Association Mega Meeting on January, 1999.
• “Navigating Chaotic Waters: Defensive Strategies in Anticipation of Litigation,” presented at the Illinois Institute of Continuing Legal Education Program: “Estate Planning for Subsequent Marriages: Alternative Living Arrangements,” Fall, 1998.
• “Creative and Defensive Planning When Qualified Retirement Assets Constitute the Bulk of the Family’s Wealth,” presented at the Illinois State Bar Association Program:
• “Estate Planning: Important Recent Developments,” Fall 1998.
• “The Top Ten Hot Estate Planning Techniques,” presented at the Chicago Bar Association Federal Taxation Committee Meeting, September 29, 1998.
• “Using Non Qualified Stock Options to Achieve Estate Tax Savings,” to be presented at the University of Chicago Annual Tax Conference, Fall 1998.
• “Review of QTIP Form Annotated,” presented at the IICLE Estate Planning and Practice Seminar in Chicago, and Springfield, 1998.
• “Representing the Individual Trustee,” presented at the International Accounting Association Annual Meeting, Chicago, IL in June, 1998.
• “Valuation Overview of Fractional Interests in Estate Planning,” presented at the 18th Annual Chicago Kent School of Law Tax Conference, in May 1998.
• “Representing the Green Trustee,” presented at the 41st annual IICLE Estate Planning Short Course in Chicago and Champaign, May, 1998.
• “Using Sales to Grantor Trusts as an Effective Means to Gift Discounted Assets,” presented at the Chicago Bar Association Gift and Estate Tax Subcommittee, May, 1998.
• “Practical Drafting to Minimize Fiduciary Liability” presented at the Illinois CPA Society/Foundation 1998 CPA Estate & Gift Tax Conference, Rosemont, IL in May, 1998.
• “Income Tax Aspects of Post-Mortem Administration,” presented at the Chicago Bar Association Seminar on Basic Probate Primer: Decedent’s Estates on March 2, 1998.
• “Introduction to Forms: Review of Marital Deduction Formula,” presented at the IICLE Estate Planning and Practice Seminar in Chicago, and Springfield, in January, 1998.
• “Review of Qualified Personal Residence Trust Form,” presented at the IICLE Estate Planning and Practice Seminar in Chicago, and Springfield, in January, 1998.
• “Protection of the Executor from Liability,” presented at the Greater North Shore Estate Planning Council on November 19, 1997.
• “New Estate Planning Opportunities Under the 1997 Tax Plan,” presented at the Epilepsy Foundation Annual meeting (November 19, 1997).
• “Dynasty Trust Presentation: A New Law (the Illinois updated rule against perpetuities) Provides New Options,” presented at the Chicago Bar Association Trust Law Committee (November 17, 1997).
• “Protection of the Executor from Liability,” presented at the Chicago Bar Association Probate Practice Seminar (November 12, 1997).
• “IRS’s New Weapon — Business Purpose,” presented at the Chicago Bar Association Federal Taxation meeting, October 28, 1997.
• “Income Tax Planning for Partnerships,” presented at the Illinois Institute of Continuing Legal Education Seminar on Practical Guidance for Family Limited Partnerships, in Peoria and Chicago (October 9 and October 17, 1997).
• “Fee Arrangements and Ethical Responsibilities for Family Limited Partnerships,” presented at the Illinois Institute of Continuing Legal Education Seminar on Practical Guidance for Family Limited Partnerships, in Peoria and Chicago (October 9 and October 17, 1997).
• “Selecting the Correct Business Format for Advanced Estate Tax Planning,” presented at the Chicago Bar Association’s Seminar on New Developments in using Entities in Business and Estate Planning, on October 6, 1997.
• “Protecting the Fiduciary Holding a Closely Held Business from Liability,” presented at the National Trust Association of Closely Held Business Annual Meeting, Lake Geneva, Wisconsin (September 26, 1997).
• “The Qualified Personal Residence Trust.” (Presented to Coleman, Epstein & Berlin (June, 1997).
• “Introduction to Forms: Review of Marital Deduction Formula,” presented at the IICLE Estate Planning and Practice Seminar in Chicago, Peoria, and Collinsville, in May/June 1997.
• “Review of Qualified Personal Residence Trust Form,” presented at the IICLE Estate Planning and Practice Seminar in Chicago, Peoria, and Collinsville, in May/June 1997.
• “Review of QTIP Form Annotated,” presented at the IICLE Estate Planning and Practice Seminar in Chicago, Peoria, and Collinsville, in May/June 1997.
• “Protecting Fiduciaries from Liability: New Opportunities and Challenges for Estate Planning Professionals: Considerations in the Drafting of Estate Plan Documents and Administration of Trusts and Estates,” presented at the American National Bank on April 9, 1997.
• “The Initial Estate Planning Conference,” presented at the North Suburban Bar Association Seminar on Estate Planning in March, 1997.
• “Income Tax Aspects of Post-Mortem Administration,” presented at the Chicago Bar Association Seminar on Basic Probate Primer: Decedent’s Estates on January 15, 1997.
• “Protecting Fiduciaries From Liability,” presented at the Chicago Estate Planning Council in December, 1996.
• “Grafting a Leverage partnership onto a Family Limited Partnership,” presented at the IICLE Seminar on Family Limited Partnerships, in October, 1996.
• “When to Use a Family Limited Partnership,” presented at the IICLE Seminar on Family Limited Partnerships, in October, 1996.
• “The Income Tax Essentials for a Family Limited Partnership,” presented at the IICLE Seminar on Family Limited Partnerships, in October, 1996.
• “Closely Held Business Planning For the C Corporation,” presented at the Chicago Bar Association Seminar on C Corporations in September, 1996.
• “Donors Acting as Trustees,” presented at the American College of Trust and Estate Counsel Regional Meeting in Mackinac Island, August 1996.
• “Protecting Fiduciaries from Liability,” presented at the Illinois Institute of Continuing Legal Education Estate Planning Short Course in the April and May of 1996.
• “Closely Held Business Planning,” presented at the Chicago Bar Association seminar on Business Succession on April 17, 1996.
• “Split Dollar Life Insurance,” presented to the Chicago Bar Association Trust Law Committee, Division II, April 1995.
• “Marital Deduction Planning Beyond the Marital Clause – Partial QTIP Elections,” presented to the Chicago Bar Association Trust Law Committee, Division II, March 20, 1995.
• “The Ten Essentials for the Non-Estate Planning Tax Practitioner,” presented to the Chicago Bar Association Taxation Committee on January 24, 1995.
• “A Practical Guide to Estate Administration,” presented at the National Business Institute, Inc. May, 1994 and November 1994.
• “Applying Sophisticated Estate Tax Reduction Strategies to the Limited Liability Company Format”, presented at the Illinois Limited Liability Company Seminar Sponsored by the Chicago Bar Association Federal Taxation Committee October 6, 1994.
• “Partnerships and Estate Planning: Beyond the Basics,” presented to the Chicago Bar Association Taxation Committee on October 6, 1994.
• “Use of Partnerships in Estate Planning,” presented at the American Conference Institute, on Business Succession Planning on October 4, 1994.
• “Using Partnerships for Estate Planning Purposes,” ISBA Federal Taxation Section, Law Ed Series, on January 10 and January 24, 1994 (Peoria and Chicago).
• “A Decade of Changes in Estate Tax Laws and Their Impact on the General Tax Practitioner,” presented to the Chicago Bar Association Taxation Committee on March 23, 1993.
• “Use of Discount Limited Partnerships and Other Planning Opportunities for Closely Held Business Owners,” presented at the VECO annual seminar and to the Fox Valley Estate Planning Council, 1991.
• “An Examination of the Effectiveness of Grantor Retained Interest Trusts as Transfer Tax Reduction Devices after the Revenue Reconciliation Act of 1990,” presented to the Chicago Bar Association, Tax Law Committee and Probate Practice Committee, and the Fox Valley Estate Planning Council in 1990.
• “What Every Estate Administration Lawyer Positively, Absolutely, Definitely Has to Know About Tax Returns,” presented at the IICLE Estate Administration Program in June, 1990.
• “Issues Likely to Confront the Preparer of an Estate Income Tax Return — Distinguishing Characteristics from Trust Income Tax Returns,” presented at the IICLE Fiduciary Income Tax Practice Seminar on January 25, 1990.
• “Major Recent Developments Impacting on the Preparation of Fiduciary Income Tax Returns,” presented at the IICLE Fiduciary Income Tax Practice Seminar on January 25, 1990.
• “Reducing the Gross Estate — True Safe Harbors.” presented to the Chicago Bar Association, Trust Law Committee in 1990.
• “Personal Income Tax Planning: An Overview of Hidden Pitfalls and Available Planning Strategies,” presented to various groups.
• “An Introduction to Charitable Gifting,” presented on behalf of the Art Institute of Chicago.
• “Revocable Lifetime Trusts,” presented to various church groups.
• “The Viability of Hanging Powers in Trusts After TAM 8901004; and Reducing Estate Taxes By Naming Beneficiaries as Fiduciaries,” presented at the IICLE Advanced Estate Planning Program on October 18, 1989.
• “Analysis of Recent Statutory and Other Developments and Their Impact on Completing the New Form 706,” presented at the IICLE Advanced Estate Administration Program on June 9, 1989.
• “Planning Techniques After the Tax Reform Act of 1986,” presented at the Fiduciary Income Tax Practice Seminar on January 20, 1989.
• “Obtaining 501(c)(3) Status for Economic Development Organizations: A Guide for Attorneys” (Community Economic Development Law Project, 1989).