This handbook’s exclusive focus is on the essential topic of postmortem planning. Leading estate practitioners provide their expertise on beginning the postmortem estate planning process, the administration of trusts and estates, disclaimers, contests and challenges, estate tax elections and strategies, generation-skipping transfer and gift tax strategies, income tax elections and considerations, retirement plans and IRAs, insurance, business interests, and asset protection during estate and trust administration.
Chapter 1 — Beginning the Postmortem Estate Planning Process
James M. Lestikow, Hinshaw & Culbertson LLP, Springfield
Chapter 2 — Administration of Trusts and Estates
Stacy E. Singer, The Northern Trust Company, Chicago
Chapter 3 — The Effective Use of Disclaimers in Estate Administration
Michael E. Morden, Honigman LLP, Chicago
Chapter 4 — Going to Court — Or Not
Jared R. Cloud and Margaret E. Sanne, McDermott Will & Emery, Chicago
Chapter 5 — Estate Tax Elections and Strategies
Jason S. Ornduff, Harrison & Held, LLP, Chicago
Chapter 6 — Gift Tax and Generation-Skipping Transfer Tax Elections and Strategies
Stephen A. Frost, Huck Bouma PC, Wheaton
Chapter 7 — Income Tax Elections and Considerations
Ryan M. Holmes and Adam M. Ansari, Clark Hill PLC, Chicago
Chapter 8 — Qualified Retirement Plans and Individual Retirement Accounts
Rita E. Luce, Harrison & Held, LLP, Chicago
Chapter 9 — Insurance
Stuart J. Kohn, Levenfeld Pearlstein, LLC, Chicago, and Natalie M. Perry, Rathje Woodward LLC, Wheaton
Chapter 10 — Business Interests
Natalie M. Perry and Katelyn A. Wild, Rathje Woodward LLC, Wheaton
Chapter 11 — Asset Protection During Estate and Trust Administration
Kim A. Kamin, Gresham Partners, LLC, and Jeffrey D.Glickman and Jennifer J. Thurswell, Katten Muchin Rosenman LLP, Chicago
