Archive for the ‘New 2011-2012 Estate Tax Laws’ Category

*The New Federal and Illinois Estate Tax Laws

Legal Article: “The New Federal & Illinois Estate Tax Laws”
Publication: Lake County Bar Association, The Docket: March 2011
Author: Robert J. Kolasa, J.D, C.P.A., LL.M. (Tax)

An analysis of the estate tax provisions contained in the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. Until 2013, this Act generally freezes the federal estate and gift tax exclusions at $5 million and adopts the convention of estate tax portability.

2010 Tax Act Article.robert J. Kolasa March 2011.With Attached Table

*The 2010 Tax Act Has (GULP!) Arrived

Seminar Outline: “The 2010 Tax Act has (GULP!) Arrived”
Audience: Lake County Estate Planning Council – January 13, 2011
Speaker: Robert J. Kolasa, J.D, C.P.A., LL.M. (Tax)

The 2010 Tax Act Has (GULP!) Arrived

This is the PowerPoint outline used in my seminar before a local bar association on the estate planning challenges wrought by the Tax, Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. Until 2013, this Act generally freezes the federal estate and gift tax exclusions at $5 million and adopts the convention of estate tax portability.

*2009 Estate Tax Law Changes?

Legal Article: “Estate Tax Law Changes Under the Obama Administration”
Publication: Lake County Bar Association, The Docket, February 2009
Author: Robert J. Kolasa, J.D, C.P.A., LL.M. (Tax)

“Estate Tax Law Changes Under the Obama Administration”

This is an article describing upcoming anticipated changes to the estate tax laws and the probability of estate tax repeal. The article was based on my November 21, 2008 seminar before the Lake County Bar Association (Wills, Trust & Probate Commitee) on the same topic.