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List of Forms by Chapter - Chapter 1 — Introduction to the Use of Retirement Benefits in Estate Planning
- Chapter 2 — Income, Estate, and Other Tax Considerations
- I. [2.1] Introduction
-
II. Income Tax Considerations - [2.2] Overview
- [2.3] General Rule
- [2.4] Nondeductible Contributions
- [2.5] Calculation of Nondeductible Portion
- [2.6] Annuity Starting Date
- [2.7] Periodic Payments (Annuity and Installment Payments)
- [2.8] Nonperiodic Payments
- [2.9] Roth Individual Retirement Accounts and Roth 401(k) Plan Accounts
- [2.10] Qualified Distributions
- [2.11] Contributions, Conversions, and Roth Rollovers
- [2.12] Rollover Treatment
- [2.13] Inherited Individual Retirement Account Treatment After the Pension Protection Act of 2006
- [2.14] Eligible Rollover Distribution
- [2.15] Capital Gains/Ten-Year Income Averaging
- [2.16] Net Unrealized Appreciation on Employer Securities
- [2.17] Annuity Contracts
- [2.18] Life Insurance
- [2.19] Charitable Donation Exclusion
- III. Estate Tax Considerations
- IV. Generation-Skipping Transfer Tax Considerations
- V. Excise Tax Considerations
- VI. [2.27] Conclusion
- Chapter 3 — Required Minimum Distribution Rules: Who, What, When, and Why
- I. [3.1] Introduction
- II. [3.4] Terms and Definitions
- III. Background
- IV. [3.8] Distribution of the Required Minimum Distribution During the Participant’s Lifetime
- V. [3.13] Required Minimum Distribution After the Participant’s Death
- [3.14] Required Minimum Distributions After Required Beginning Date
- Payout Rules for Years Subsequent to the Year of Death
- [3.15] Distributions to Surviving Spouse (an Eligible Designated Beneficiary)
- [3.16] Required Minimum Distributions After Required Beginning Date
- [3.17] Required Minimum Distributions Before Required Beginning Date
- Distributions to Eligible Designated Beneficiaries
- [3.18] Required Minimum Distributions After Required Beginning Date
- [3.19] Required Minimum Distributions Before Required Beginning Date
- [3.20] Life Expectancy Calculations
- [3.21] Distributions to Designated Beneficiaries — Ten-Year Rule
- Distributions on Plans with No Designated Beneficiaries
- [3.22] Required Minimum Distributions After Required Beginning Date
- [3.23] Required Minimum Distributions Before Required Beginning Date
- [3.24] Distributions to Multiple Designated Beneficiaries
- [3.25] Required Minimum Distributions After Required Beginning Date
- [3.26] Required Minimum Distributions Before Required Beginning Date
- [3.27] Distributions when a Trust Is the Designated Beneficiary
- [3.28] Required Minimum Distributions After Required Beginning Date
- [3.29] Required Minimum Distributions Before Required Beginning Date
- VI. [3.30] Designated Beneficiary
- VII. [3.31] Spousal Rollover, Beneficiary Rollover, and Other “Rollovers”
- VIII. [3.37] Conclusion
- Chapter 4 — Beneficiary Designations for Individual Retirement Accounts and Qualified Plans
- I. [4.1] Introduction
- II. Client’s Goals and Tax Factors
- [4.2] Client’s Goals in Planning for Individual Retirement Accounts
- Tax Factors Affecting Individual Retirement Accounts
- [4.3] Minimum Distribution Rules
- [4.4] Living Client
- [4.5] Year of Client’s Death
- [4.6] After Client’s Death
- [4.7] Eligible designated beneficiaries
- [4.8] Setting Every Community Up for Retirement Enhancement Act IRAs
- [4.9] Pre-Setting Every Community Up for Retirement Enhancement Act IRAs
- [4.10] Designated Beneficiary
- [4.11] Trust as Beneficiary of Individual Retirement Account: The Trust Look-Through Rule
- [4.12] Conduit trusts
- [4.13] Accumulation trusts
- [4.14] September 30 Date
- [4.15] Multiple Beneficiaries: The Separate Account Rule
- [4.16] Income in Respect of a Decedent
- III. Beneficiary Designations for Individual Retirement Accounts
- [4.17] Beneficiary Designations for Married Client
- [4.18] Relinquishing Control of Individual Retirement Account to Surviving Spouse After Death: Spouse Is Outright Beneficiary of Individual Retirement Account
- [4.19] Retaining Control of Individual Retirement Account After Death: Qualified Terminable Interest Property Trust Is Beneficiary of Individual Retirement Account
- “All Income” Requirement
- [4.20] In general
- [4.21] Revenue Ruling 2006-26
- [4.22] State principal and income acts
- [4.23] Drafting approaches to satisfy all-income requirement
- [4.24] Simple approach: Pay all income out of individual retirement account to surviving spouse
- [4.25] More complicated approach: Spouse may withdraw income from individual retirement account
- [4.26] Evaluation of two QTIPing approaches
- [4.27] Naming a Qualified Terminable Interest Property Trust as Beneficiary of an Individual Retirement Account
- [4.28] Income Tax Problem
- [4.29] Individual Retirement Account Itself Is a Qualified Terminable Interest Property Trust
- [4.30] Alternative to QTIPing the Individual Retirement Account: Give Individual Retirement Account in Shares to Spouse and Children
- [4.31] Portability and Its Impact on Beneficiary Designations
- [4.32] Funding Bypass Trust with Individual Retirement Account
- [4.33] Disclaimer Approach
- [4.34] Client’s Revocable Trust or Testamentary Trust; Rule of Thumb
- [4.35] Pitfalls of revocable trust as beneficiary of individual retirement account
- [4.36] Postmortem individual retirement account planning
- [4.37] Noncitizen Spouse
- [4.38] Individual Retirement Account as Community Property
- [4.39] Individual Retirement Account Participant Dies First
- [4.40] Spouse Dies First; Individual Retirement Account Participant Is Still Alive
- [4.41] Designating a Secondary Beneficiary
- [4.42] Beneficiary Designations for Unmarried Client
- [4.43] Charitable Giving with Individual Retirement Accounts
- Outright Gift to Charity at Death
- [4.44] Entire Individual Retirement Account to Charity
- [4.45] Part of Individual Retirement Account to Charity; Percentage or Dollar Amount
- [4.46] Split-Interest Trusts
- [4.47] Regular Trust
- [4.48] Charitable Remainder Trust Under Internal Revenue Code §664
- Use of Beneficiary Designation Forms
- [4.49] Poorly Drafted Commercial Forms
- [4.50] Solution: Custom-Drafted Beneficiary Designation
- [4.51] Tax Apportionment Problems
- IV. [4.52] Beneficiary Designations for Qualified Plans
- V. [4.56] Roth Individual Retirement Accounts
- Chapter 5 — Naming a Trust as a Beneficiary
- Chapter 6 — Charitable Giving with Retirement Plan Assets
- I. Introduction
- II. [6.3] Income in Respect of a Decedent
- III. [6.4] Required Minimum Distribution Rules
- IV. [6.5] Different Types of Charitable Organizations
- V. Lifetime Gifts to Charity
- VI. Basic Testamentary Gifts to Charity
- VII. [6.17] Testamentary Gifts to Charity Through an Estate or Trust
- [6.18] Trusts and Estates with Charitable and Noncharitable Beneficiaries and the Required Minimum Distribution Rules
- [6.19] Prohibiting Certain Uses of Retirement Benefits
- [6.20] Charity Is Remainder Beneficiary
- [6.21] Conduit Trust
- [6.22] Form of Conduit Trust
- [6.23] Trust Income Tax Issues
- [6.24] No Distributable Net Income Deduction for Income Distributed to Charity
- [6.25] The Separate Share Rule
- [6.26] Trust Requires Funding Charitable Gift with Retirement Benefits
- [6.27] Trustee May Choose Funding
- [6.28] Pro Rata Distribution Required
- [6.29] Assignment of Entire Plan
- [6.30] Distribution to Charity in Year Other than Year of Receipt of Proceeds by Trust
- [6.31] Charitable Remainder Trusts
- [6.32] Credit Shelter Charitable Remainder Trusts
- [6.33] Charitable Lead Trusts
- VIII. Postmortem “Planning”
- IX. Miscellaneous
- X. [6.39] Bibliography
- Chapter 7 — Qualified Domestic Relations Orders and Spousal Rights
- I. [7.1] Introduction
- II. Qualified Domestic Relations Orders
- [7.2] Qualified Domestic Relations Orders — An Exception to the Employee Retirement Income Security Act of 1974 Spendthrift Provisions
- [7.3] Overview of Applicable Law and Guidance
- [7.4] Effective Date of Qualified Domestic Relations Order Rules
- [7.5] Employee Benefit Plans to Which Qualified Domestic Relations Orders Apply
- [7.6] Alternate Payees
- [7.7] Qualified Domestic Relations Order Requirements
- [7.8] Administrative Procedures for Qualification
- [7.9] United States Department of Labor Interim Final Regulations
- [7.10] Subsequent Domestic Relations Orders
- [7.11] Timing of Domestic Relations Orders
- Plan Features To Consider in Drafting Qualified Domestic Relations Orders
- [7.12] Defined-Contribution Plan
- [7.13] Retroactive Assignment Dates in Defined-Contribution Qualified Domestic Relations Orders
- [7.14] Defined-Benefit Plan
- [7.15] Dissolution of Marriage Decree as a Qualified Domestic Relations Order
- [7.16] Pitfalls to Qualification
- [7.17] Qualified Domestic Relations Order After Death of Participant
- [7.18] Contrary Beneficiary Designations
- [7.19] Modification of a Qualified Domestic Relations Order
- [7.20] Bankruptcy of Participant
- [7.21] Receipt of Benefits
- [7.22] Dividing the Benefit — Shared Payment or Separate Interest
- [7.23] Taxation of Benefits
- III. Qualified Retirement Plan Obligations Regarding Spouses
- [7.24] Qualified Joint and Survivor Annuity
- [7.25] Waiver of Automatic Qualified Joint and Survivor Annuity Distribution Form
- [7.26] Qualified Joint and Survivor Annuity Notice Rules
- Qualified Preretirement Survivor Annuity
- [7.27] Commencement of Annuity Payments
- [7.28] Waiver of Qualified Preretirement Survivor Annuity
- [7.29] Tax Issues for Surviving Spouses
- IV. [7.30] Qualified Domestic Relations Orders Apply to Same-Sex Couples
- V. Sample Forms and Documents
- [7.31] Sample Spousal Consent and Waiver Election
- [7.32] Sample Qualified Domestic Relations Order for Defined-Benefit Plan
- [7.33] Sample Qualified Domestic Relations Order for Defined-Contribution Plan
- [7.34] Qualified Domestic Relations Order Checklist
- [7.35] Sample Letter to Plan Participants Regarding Qualified Domestic Relations Order Procedures
- Chapter 8 — Special Considerations for Employee Stock Ownership Plans
- I. What Is an Employee Stock Ownership Plan?
- II. Transactions with Employee Stock Ownership Plan
- [8.5] Rollover of Sale Proceeds Under §1042 of the Internal Revenue Code
- [8.6] Requirements
- [8.7] Qualified Replacement Property
- [8.8] Disposition of Qualified Replacement Property
- [8.9] Planning with Qualified Replacement Property
- [8.10] Selection of Qualified Replacement Property
- [8.11] Charitable Gifts
- [8.12] Family Limited Partnerships
- [8.13] Grantor Retained Annuity Trusts
- [8.14] Charitable Remainder Trusts
- [8.15] Noncharitable Gifts
- Using an Employee Stock Ownership Plan To Transition Ownership of a Family Business
- [8.16] Transition Within a Family
- [8.17] Transition to Management Control
- [8.18] Limits on Employee Stock Ownership Plan Planning Involving S Corporations
- III. Distributions from Employee Stock Ownership Plan
- IV. Forms
- Chapter 9 — Retirement Plans and Creditor Protection
- Chapter 10 — The Efficacy of Individual Retirement Arrangement Planning and Investments: Allocating Assets Between Taxable and Tax-Deferred Accounts
- I. [10.1] Introduction
- II. [10.2] The Importance of Asset Allocation
- III. [10.3] Diversification
- IV. [10.4] Tax Efficiency of Investments
- V. The Case Study
- VI. Roth Individual Retirement Arrangements
- VII. [10.12] Real-Life Example
- VIII. [10.13] The Need for Rebalancing
- IX. [10.14] Conclusion
- X. [10.15] References
- Chapter 11 — Handling Individual Retirement Accounts and Qualified Plans After the Individual Retirement Account Owner or Participant Is Deceased
- I. [11.1] Introduction
- II. Administering Individual Retirement Accounts and Qualified Plans at Death
- Options of Surviving Spouse as Outright Beneficiary of Decedent’s Individual Retirement Account or Qualified Plan
- [11.2] Spouse Is Beneficiary of Decedent’s Individual Retirement Account
- [11.3] Spouse Rolls Over Decedent’s Individual Retirement Account to Spouse’s Own Individual Retirement Account
- [11.4] Spouse Remains as Beneficiary of Decedent’s Individual Retirement Account
- Spouse Is Beneficiary of Decedent’s Interest in Qualified Plan
- [11.5] Lump-Sum Distribution Necessitates Spousal Individual Retirement Account Rollover
- [11.6] Avoiding Ten-Percent Penalty Tax for Withdrawing Property from Spouse’s Individual Retirement Account Before Age 59½
- [11.7] Net Unrealized Appreciation in Employer Securities
- [11.8] Disclaimer of Part of Individual Retirement Account by Spouse To Fund Bypass Trust
- Collecting Assets After Death
- [11.9] Consolidating Multiple Individual Retirement Accounts into Single Individual Retirement Account
- [11.10] Moving Individual Retirement Account to Different Financial Institution After Individual Retirement Account Owner Is Deceased
- [11.11] Individual Retirement Account’s Required Minimum Distribution for Year of Death Was Not Withdrawn
- [11.12] How the Minimum Distribution Rules Work: An Explanation in Plain English
- [11.13] What Is a “Designated Beneficiary” for Purposes of the Minimum Distribution Rules?
- [11.14] What Is an “Eligible Designated Beneficiary” for Purposes of the Minimum Distribution Rules?
- [11.15] What Is a “Non-Designated Beneficiary” for Purposes of the Minimum Distribution Rules?
- [11.16] The Individual Retirement Account Has More than One Beneficiary
- [11.17] The Beneficiary of the Individual Retirement Account Is a Trust
- How the Minimum Distribution Rules Work, Viewed Chronologically
- [11.18] Client Is Alive and Under Age 72
- [11.19] Client Dies Before Age 72
- [11.20] Client Is Alive and over Age 72
- [11.21] Client Dies After Age 72
- Revocable Trust as Beneficiary of Decedent’s Individual Retirement Account
- Income in Respect of a Decedent
- [11.22] Traditional Individual Retirement Account
- [11.23] Avoiding Recognition of Income in Respect of a Decedent When Forced To Fund Pecuniary Amount Trust with Individual Retirement Account
- [11.24] Revocable Trust Is Undesirable Beneficiary Designation
- [11.25] Postmortem Individual Retirement Account Planning To Obtain Designated Beneficiary
- [11.26] Rollover to Spouse’s Individual Retirement Account When Revocable Trust (and Not Spouse) Is Beneficiary of Decedent’s Individual Retirement Account
- [11.27] Estate Tax Apportionment Against Individual Retirement Account
- [11.28] Multiple Owners Individual Retirement Account After Death of Client
- [11.29] Noncitizen Spouse
- [11.30] Special-Needs Beneficiary
- [11.31] Individual Retirement Account as Community Property
- [11.32] Individual Retirement Account Grantor Dies First
- [11.33] Spouse Dies First; Individual Retirement Account Grantor Is Still Alive
- [11.34] Disproportionate Allocation of Community Property Individual Retirement Account
- [11.35] Qualified Plans
- III. Administering Individual Retirement Accounts After Death
- Individual Retirement Account as Asset of Irrevocable Trust — In General
- [11.36] Educating Individual Retirement Account Custodians That Decedent’s Individual Retirement Account May Be Owned by Series of Trusts, Individuals, and Estates
- [11.37] Trust Accounting for Principal and Income When Individual Retirement Account Is Asset of Trust
- Determining Trust Accounting Income from Individual Retirement Account
- [11.38] Trust instrument
- [11.39] State law
- [11.40] 2000 Uniform Principal and Income Act
- [11.41] Other state statutes, including Illinois
- Trust Accounting Income of Individual Retirement Account Will Be More or Less than Required Minimum Distribution
- [11.42] For calendar year, trust accounting income of individual retirement account is greater than required minimum distribution
- [11.43] For calendar year, trust accounting income of individual retirement account is less than required minimum distribution
- [11.44] Creditor Protection
- Individual Retirement Account as Asset of Irrevocable Trust — Qualified Terminable Interest Property Marital Trust
- [11.45] “All Income” Requirement
- [11.46] Conduit Trust
- IV. [11.47] Appendix
- Chapter 12 — Roth Individual Retirement Arrangements
- I. [12.1] Overview of Roth Individual Retirement Arrangements and Roth Conversions
- II. Creating a Roth Individual Retirement Arrangement — The Basics
- [12.2] When and How To Open a Roth Individual Retirement Arrangement
- [12.3] Eligible Roth Individual Retirement Arrangement Account Owners
- [12.4] Contribution Limits for Individual Retirement Arrangements
- [12.5] Contributions Need Not Be Made by the Income Earner
- [12.6] Excess Contributions
- [12.7] Roth 401(k) or 403(b) Plans
- III. Advantages and Disadvantages of Roth Individual Retirement Arrangements Compared with Traditional Individual Retirement Arrangements
- IV. [12.10] Distributions from a Roth Individual Retirement Arrangement
- V. [12.15] Converting Various Retirement Assets to Roth Individual Retirement Arrangements
- [12.16] Traditional Individual Retirement Arrangement to Roth Individual Retirement Arrangement
- [12.17] Benefits
- Typical Conversion Methods
- [12.18] Rollover
- [12.19] Trustee-to-Trustee Transfer
- [12.20] Same-Trustee Transfer
- [12.21] Types of Funds That May Be Converted
- [12.22] Converted Distributions Are Still Taxable
- [12.23] Determining What Amount To Convert
- Employer Plan to Roth Individual Retirement Arrangement
- [12.24] Types of Eligible Employer Plans
- [12.25] Timing
- [12.26] Subsequent Distributions of Conversion Contributions
- [12.27] Roth Individual Retirement Arrangement to Roth Individual Retirement Arrangement
- VI. [12.28] Taxable Distributions Within Five Years of a Roth Contribution or Conversion
- VII. [12.33] Planning Strategies for the Year of Conversion
- VIII. Recharacterization
- IX. [12.36] Conclusion
- Chapter 13 — Postmortem Planning
- I. [13.1] Introduction
- II. [13.2] Why Postmortem Changes Are Needed
- III. [13.3] First Steps After Participant’s Death
- [13.4] Contact the Plan Administrator
- [13.5] Review the Beneficiary Designation
- [13.6] Assess Disclaimer Possibilities
- [13.7] Distribute Required Minimum Distribution for Year of Death
- [13.8] Consider 60-Day Rollovers
- [13.9] General Rule
- [13.10] Exceptions to the Rule
- [13.11] Hardship Waiver
- [13.12] No-Designated Beneficiary Status Postmortem
- [13.13] Waiver Considerations
- IV. [13.14] Critical Postmortem Dates
- V. [13.15] Spousal Options/Spousal Rollover
- VI. [13.16] Disclaimers
- [13.17] Disclaimer Rules
- [13.18] Year-of-Death Required Minimum Distribution and Partial Disclaimers
- [13.19] Using Disclaimers in Postmortem Planning
- [13.20] Multiple Disclaimers
- [13.21] Eliminating a Trust
- [13.22] Using Exemption
- [13.23] Younger Beneficiaries or Beneficiaries That Qualify as Designated Beneficiaries
- [13.24] Disclaimer by Estate
- [13.25] Exercise Care When Exercising Disclaimers
- VII. [13.26] Separate Accounts
- VIII. [13.29] Pay Out Non-Designated Beneficiaries
- IX. [13.30] Renunciation and Elective Share
- X. [13.31] Reformation
- XI. [13.32] Trusts as Plan Beneficiaries
- XII. [13.38] Planning Prior to Death
- Chapter 14 — Nonmarketable Investments in Individual Retirement Accounts
- I. [14.1] In General
- [14.2] Individual Retirement Account May Own Almost Any Type of Asset
- [14.3] Significant Limitations
- [14.4] Consent of Individual Retirement Account Custodian
- [14.5] Prohibited Transactions
- [14.6] Unrelated Business Taxable Income
- [14.7] Does the Investment Make Sense for a Tax-Sheltered Vehicle Such as an Individual Retirement Account?
- [14.8] Valuation
- [14.9] Rollover from Qualified Plan to Individual Retirement Account
- [14.10] Abusive Roth Individual Retirement Account Transactions
- II. [14.11] Real Estate and the Self-Directed Individual Retirement Account
- III. Use of Individual Retirement Accounts in Family Limited Partnerships
- [14.15] In General
- [14.16] United States Department of Labor Advisory Opinion Letter No. 2000-10A
- [14.17] Possible Strategy in a Nutshell
- [14.18] Comparison of an Individual Retirement Account and an Individual Retirement Account That Has Invested in a Family Limited Partnership
- [14.19] Definition of “Disqualified Person” Under the Internal Revenue Code
- [14.20] Application of Internal Revenue Code Definitions
- [14.21] Unrelated Business Taxable Income
- [14.22] Self-Dealing
- [14.23] Summary Review
- IV. [14.24] Cryptocurrency in an Individual Retirement Account
- Joseph N. Blumberg
Joseph N. Blumberg
Joe N. Blumberg is a Senior Vice President at The Northern Trust Company in Chicago, where he focuses on trust administration as a wealth advisor. He is a member of the Chicago Estate Planning Council and the Colorado, Illinois State, and Missouri Bar Associations. Mr. Blumberg received his B.A. from the University of Missouri School of Journalism and his J.D., cum laude, from the University of Missouri School of Law.
- Kenneth A. Goldstein
Kenneth A. Goldstein
Kenneth A. Goldstein is a Partner at HMB Legal Counsel in Chicago, where he focuses his practice on estate planning, asset protection, and federal income tax law. He is a member of the Chicago Estate Planning Council and a Certified Public Accountant. Mr. Goldstein received his B.B.A. in Accounting from the University of Iowa and his J.D. cum laude from the University of Illinois Chicago School of Law.
- Robert S. Held
Robert S. Held
Robert S. Held, the Managing Partner at Harrison & Held, LLP, in Chicago, represents corporate and individual fiduciaries and individual beneficiaries in complex estate and trust disputes. He is a board member for Chicago Appleseed Fund for Justice and is the Past Chair of the Chicago Bar Association’s Federal Taxation Committee. His numerous published articles include Temporary Guardians Are Not Always Temporary (Oct. 2021), an article published by the Illinois State Bar Association that concerns an appellate court’s failure to exercise jurisdiction over guardians who are appointed temporarily but who serve substantially longer than the statutory limit of 120 days. Mr. Held received his B.A. from the State University of New York at Buffalo, his M.B.A. from Eastern New Mexico University, and his J.D. from the DePaul University College of Law.
- Michael T. Held
Michael T. Held
Michael T. Held is a Deputy Staff Judge Advocate with the United States Marine Corps in San Diego, California. He is also an attorney with Harrison & Held, LLP, in Chicago, where he focuses his practice on family law. Mr. Held received his B.A. from Boston University and his J.D. from the University of Illinois College of Law.
- Grant R. Hendricks
Grant R. Hendricks
Grant R. Hendricks is a Partner at Levenfeld Pearlstein, LLC, in Chicago, where he focuses his practice on trusts and estates. He has been named an Illinois Super Lawyers Rising Star (2016 – 2018), is an Executive Member of the Chicago Bar Association’s Trust Law Committee, and is a member of the Chicago Estate Planning Council, for which he served as Co-Chair of the Technology Committee (2018 – 2020). Mr. Hendricks received his B.S. from Indiana University and his J.D. from the DePaul University College of Law.
- Castles R. Hollis
Castles R. Hollis
Castles R. Hollis is a Partner with Bryan Cave Leighton Paisner LLP in Atlanta, Georgia, where she focuses her practice on employee benefits and executive compensation. She is a member of the ESOP Association’s Public Policy Committee and the National Center for Employee Ownership. Ms. Hollis received her B.S., her J.D., and her M.S. in Taxation from the University of South Carolina.
- Ryan M. Holmes
Ryan M. Holmes
Ryan M. Holmes is a Member at Clark Hill PLC in Chicago, where he concentrates his practice in estate planning and tax. He was chosen as a Super Lawyer Rising Star in 2014 and is a member of the Chicago Estate Planning Council and Chicago and Illinois State Bar Associations. Mr. Holmes earned his B.A. from Knox College and his J.D. from Northern Illinois University College of Law.
- Cindy M. Johnson
Cindy M. Johnson
Cindy M. Johnson is a Managing Member of Johnson Legal Group, LLC, in Chicago, where she focuses her practice in bankruptcy, commercial litigation and post-judgment enforcement. She is a member of the American Bankruptcy Institute, the National Association of Bankruptcy Trustees, and the Illinois Creditors Bar Association. Ms. Johnson received her B.A. from the University of Chicago and her J.D. from Chicago-Kent College of Law.
- Kenneth T. Little
Kenneth T. Little
Kenneth T. Little is Associate Tax Counsel at The Northern Trust Company in Chicago. He is a member of the American Bar Association, the Black Entertainment and Sports Lawyers Association, and the Omega Psi Phi Fraternity, Inc. Mr. Little received his B.B.A. from Howard University and his J.D. from the Loyola University Chicago School of Law.
- Ben A. Neiburger
Ben A. Neiburger
Ben A. Neiburger is a Partner at Generation Law in Elmhurst, where he concentrates his practice on elder law and ERISA. He is a member of U.S. Supreme Court Bar, the U.S. District Court Bar, the Northern District of Illinois Bar, and the Illinois State Bar Association. He has been recognized as an Illinois Super Lawyer in Elder Law (2007, 2009 – present). He is also a C.P.A. Mr. Neiburger received his B.S. at the University of Illinois Urbana-Champaign and his J.D. from Chicago-Kent College of Law.
- Ayssa J. Palacios
Ayssa J. Palacios
Ayssa J. Palacios is an associate at Clark Hill PLC in San Antonio, Texas, where she focuses her practice on tax law. She is a member of the Texas Tax Section Leadership Academy, the Tax Court Pro Bono Calendar Call Program, and the VITA Adopt-a-Base program. Ms. Palacios received her B.B.A. from the University of Texas — Pan American, her LL.M. from the University of Florida Levin College of Law, and her J.D. from St. Mary’s University School of Law.
- Hallie J. Ritzu
Hallie J. Ritzu
Hallie J. Ritzu is the Founder of Olive Avenue LLC in Chicago, where she focuses her practice in estate planning and advising. She is an Advisory Board Member of the Center for Practice Engagement and Innovation at the Northwestern University Pritzker School of Law and an adjunct professor of legal practice at the University of Illinois Chicago School of Law. Ms. Ritzu received her B.A. from the College of Charleston, her M.A. from Middlebury College, and her J.D. from Northwestern University Pritzker School of Law.
- Sandra M. Schildgen
Sandra M. Schildgen
Sandra M. Schildgen is a Partner at Wilson & Wilson Estate Planning & Elder Law LLC in Northbrook and LaGrange, where she focuses her practice on estate planning and elder law. She is a former Board Member of Life’s Plan and a member of the Illinois State Bar Association. Ms. Schildgen received her B.A. from Columbia University and her J.D. from the University of Iowa College of Law.
- Steven B. Weinstein
Steven B. Weinstein
Steven B. Weinstein founded the independent investment advisory firm Altair Advisers LLC in Chicago in 2002 after nearly two decades with Arthur Andersen. He is a member of the CFA Society Chicago, the Chicago Estate Planning Council, and the Economic Club of Chicago. He has been named one of Barron’s top 100 independent financial advisers, a Worth magazine top wealth adviser, and one of Chicago Magazine’s top 10 financial advisers. He received his B.A. with distinction, Phi Beta Kappa, from Stanford University and his J.D. cum laude and M.B.A. with distinction from Northwestern University.
- Mary-Ann Wilson
Mary-Ann Wilson
Mary-Ann Wilson is a Partner at Harrison & Held, LLP, in Chicago, where she concentrates her practice in estate planning and estate and trust administration. She is a member of the Chicago Estate Planning Council and has been recognized as a Leading Lawyer in estate planning (2006 – 2015). She presented Buy-Sell Agreements and Sales Strategies for Succession Plans and Other Estate Planning Techniques Uniquely Applicable to Small Businesses at IICLE®’s BUSINESS SUCCESSION PLANNING FOR THE FAMILY BUSINESS course (2010 and 2011). Ms. Wilson received her B.A. from Brown University and her J.D. from the University of Denver Sturm College of Law, where she was a member of the Law Review and the Order of Coif.
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