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List of Forms by Chapter
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Chapter 1 — Introduction to the Use of Retirement Benefits in Estate Planning
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Chapter 2 — Income, Estate, and Other Tax Considerations
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Chapter 3 — Required Minimum Distribution Rules: Who, What, When, and Why
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Chapter 4 — Beneficiary Designations for Individual Retirement Accounts and Qualified Plans
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Chapter 5 — Naming a Trust as a Beneficiary
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Chapter 6 — Charitable Giving with Retirement Plan Assets
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Chapter 7 — Qualified Domestic Relations Orders and Spousal Rights
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Chapter 8 — Special Considerations for Employee Stock Ownership Plans
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Chapter 9 — Retirement Plans and Creditor Protection
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Chapter 10 — The Efficacy of Individual Retirement Arrangement Planning and Investments: Allocating Assets Between Taxable and Tax-Deferred Accounts
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Chapter 11 — Handling Individual Retirement Accounts and Qualified Plans After the Individual Retirement Account Owner or Participant Is Deceased
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Chapter 12 — Roth Individual Retirement Arrangements
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Chapter 13 — Postmortem Planning
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Chapter 14 — Nonmarketable Investments in Individual Retirement Accounts
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Svetlana V. Bekman
Svetlana V. Bekman
Svetlana V. Bekman is a senior trust attorney at the Legal Department of The Northern Trust Company in Chicago. Prior to joining The Northern Trust Company, Ms. Bekman was a partner in the Private Clients Group of Schiff Hardin LLP. She speaks and publishes articles and chapters on various aspects of IRAs and other retirement plans. Most recently, she wrote an article entitled IRA Administration for High Net Worth Clients and Their Beneficiaries — Unique Challenges and Best Practices for Financial Institutions for the ACTEC Law Journal, and spoke on “Protecting Inherited IRA Assets From Creditors” at the Annual Estate Planning Short Course for the Illinois Institute for Continuing Legal Education. Ms. Bekman received her law degree from the Northwestern University School of Law and served as a clerk to the Honorable Elaine E. Bucklo (U.S. District Court for the Northern District of Illinois).
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Jessica Lauren Berger
Jessica Lauren Berger
Jessica Lauren Berger is an attorney with Harrison & Held, LLP, in Chicago, where she concentrates her practice on estate planning and trust and estate litigation. Ms. Berger is on the Board of Managers and Chair of the Social Action Committee of the Decalogue Society of Lawyers. She is also involved with Wills for Heroes and the Jewish United Fund Young Lawyers Group. Ms. Berger was chosen as a Leading Lawyers Emerging Lawyer in trust, will, and estate planning in 2015. She is a member of the Chicago and Illinois Bar Associations. She received her B.A. from the University of Maryland and her D.Jur. from Indiana University School of Law, where she was Senior Articles Editor for the Federal Communication Law Journal.
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Jane G. Ditelberg
Jane G. Ditelberg
Jane G. Ditelberg is a Senior Vice President and Senior Legal Counsel in the Legal Department at The Northern Trust Company. Ms. Ditelberg has been practicing law in the areas of estate planning, trusts, and estates since 1991. She was on the Uniform Law Commission’s Drafting Committee on the Uniform Trust Decanting Act, the CBA Task Force on the Uniform Trust Code, and the Illinois Corporate Fiduciaries’ Association Legislative Committee. Ms. Ditelberg has a Martindale Hubbel AV Rating and is a member of the Chicago Estate Planning Council. She received her B.A. with distinction from Cornell University and her J.D. magna cum laude, Order of the Coif, from the University of Michigan Law School, where she was Executive Editor of the University of Michigan Journal of Law Reform.
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Robert S. Held
Robert S. Held
Robert S. Held, the Managing Partner at Harrison & Held, LLP, in Chicago, represents corporate and individual fiduciaries in complex estate and trust litigation. Mr. Held is a board member for Chicago Appleseed Fund for Justice and is the Past Chair of the Chicago Bar Association’s Insurable Interest Sub-committee and Federal Taxation Committee. He is a member of the Chicago Estate Planning Council and the American and Illinois State Bar Associations as well as the Judicial Evaluation Committee of the Chicago Bar Association. Mr. Held recently published How To Handle Conflicts of Interest, Trusts and Estates Magazine (Feb. 2014) and Prudent Investor Rule Chiseled Away in Carter v. Carter,ISBA, 59 Trusts & Estates, No. 10 (May 2013). He 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 DePaul University.
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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.
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MacKenzie A. Hyde
MacKenzie A. Hyde
MacKenzie A. Hyde is a Senior Attorney in the Litigation Practice Group of Clark Hill, in Chicago, where she concentrates her practice in contested guardianships and estates, as well as fiduciary litigation and estate administration, representing individuals, medical institutions, and financial institutions. Ms. Hyde is frequently appointed by judges in the Probate Division of the Circuit Court of Cook County to serve as a guardian ad litem in disabled estates and a special administrator in decedents’ estates. She has been selected to the Illinois Rising Stars list (2013 – 2016) by Super Lawyers. Ms. Hyde is the Chair of the Chicago Bar Association’s Continuing Legal Education Committee, a Past Chair of the Chicago Bar Association's Elder Law Committee, and a member of the Young Professionals Advisory Board of Little Brothers Friends of the Elderly. She received her B.A. summa cum laude from the University of Arizona, M.A. from Dominican University, and J.D. from Loyola University School of Law where she participated in the Elder Law Clinic.
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Steven R. Lifson
Steven R. Lifson
Steven R. Lifson is a Partner with Seyfarth Shaw LLP, in Chicago, and concentrates his practice on employee benefits and ERISA. Mr. Lifson is a member of the ESOP Association; the National Center for Employee Ownership; and the American, Illinois, and Chicago Bar Associations. Mr. Lifson obtained his undergraduate degree with honors from Boston University. He received his J.D. from the University of Illinois College of Law, and he received his M.S. with honors from The John Marshall Law School.
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Kenneth F. Lorch
Kenneth F. Lorch
Kenneth F. Lorch, a Partner in the firm of Hamilton Thies & Lorch LLP in Chicago, concentrates his practice in business and financial planning and estate administration. Mr. Lorch is on the Professional Advisory Committees of the Lincoln Park Zoo, Jewish Federation of Chicago, and Chicago Community Trust. He has received the Chicago Bar Association’s David C. Hilliard Award for Outstanding Service to the Legal Community, has been selected an Illinois Super Lawyer since its inception, and has been selected an Illinois Leading Lawyer since 2001. Mr. Lorch is a member of the Chicago Bar Association, the Chicago Estate Planning Council, and the Chicago Council on Planned Giving and is admitted in Illinois as a certified public account. He received his B.S.B.A. from Washington University in St. Louis and his J.D. from The John Marshall Law School.
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Rita E. Luce
Rita E. Luce
Rita E. Luce is a Partner with Harrison & Held, LLP, in Chicago, where she concentrates her practice in estate planning and administration. Ms. Luce has over 20 years of estate planning experience, counseling individuals and families on all aspects of estate planning and administration, including family and closely held business succession planning, implementing gift and estate tax reduction strategies, utilizing trusts for control and creditor protection, creating testamentary and lifetime asset dispositions, planning with retirement assets, and representing executors and trustees in the administration of estates and trusts. She was chosen as a Leading Lawyer in 2014 – 2015 and is a member of the Chicago Bar Association. Ms. Luce received her B.S. from Michigan State University and her J.D. with honors cum laude from Chicago Kent College of Law, where she was a member of the law review and a recipient of the American Jurisprudence and Chicago Kent Class Awards.
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Jay P. Tarshis
Jay P. Tarshis
Jay P. Tarshis is a Partner at Arnstein & Lehr LLP in Chicago, where he concentrates his practice on estate planning and administration, taxation, and general corporate law. Mr. Tarshis has been selected a Leading Lawyer and frequently speaks on tax, estate planning, asset protection, family wealth planning, and related issues. He is admitted to the bars of the State of Illinois, U.S. District Court for the Northern District of Illinois, and the U.S. Tax Court. Mr. Tarshis received his B.S. from Northwestern University and his J.D., cum laude, from the University of Illinois College of Law.
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Ryan A. Walsh
Ryan A. Walsh
Ryan A. Walsh is a Partner at Hamilton Thies & Lorch LLP, in Chicago, where he concentrates his practice on estate planning and trust and estate administration. Mr. Walsh is a member of the Chicago Estate Planning Council, the American Bar Association (Section of Taxation, Section of Real Property, Trust and Estate Law, Estate and Gift Tax Committee Vice-Chair), the Illinois State Bar Association (Federal Taxation Section Council and Trusts and Estates Section), the Chicago Bar Association (Trust Law Executive Committee), and the American Cancer Society Planned Giving Sub-Committee. He was named an Illinois Super Lawyer Rising Star in 2012, 2013, and 2014. He received his B.S. from the University of Notre Dame and his J.D. magna cum laude from Loyola University Chicago School of Law, where he was a staff editor of the Loyola University Chicago Consumer Law Review.
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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. Mr. Weinstein is active with the Northwestern Memorial Foundation Professional Council for Philanthropy, the Art Institute of Chicago Gift Planning Advisory Committee, and the Chicago Estate Planning Council. 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 is a member of the American Bar Association, the CFA Institute, and the Financial Planning Association. 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.
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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 and succession planning. Ms. Wilson is a member of the Chciago Estate Planning Council and has been chosen 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 graduated from Brown University and received her law degree from the University of Denver Law School, where she was a member of the Law Review and the Order of St. Ives.
Estate Planning for Retirement Benefits 2015 Edition
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