ARTICLES & SEMINAR MATERIALS
CAVEAT: While the articles and seminar outlines were current at the time of their publication or presentation, such materials have not been updated and thus may not accurately reflect current law.
Written Materials by Robert J. Kolasa
Estate Planning Articles
"Creditor General Powers of Appointment" Trusts and Estates, February 2020
"Wrapping Your Head Around the Illinois Estate Tax" Illinois Bar Journal, July 2019
"Formula General Powers of Appointment to the Rescue" Trusts and Estates, May 2019
"Problems in Springing the Delaware Tax Trap" Trust and Estates, April 2018
"Projected Post-Election Changes to Income and Estate Tax Laws" The Docket, Lake County Bar Association, January 2017
"Stepped-up Basis for Credit Shelter Trusts Using PEG Powers under Illinois Law" Illinois State Bar Association, Trusts & Estates Newsletter, April 2016
“Avoiding malpractice under the new estate tax portability rules” Illinois State Bar Association, Trusts & Estates Newsletter, July 2014 (also published in The Docket, Lake County Bar Association, August 2014)
“Making Constitutional Challenges to the Illinois Tax on Trust Income” Illinois Bar Journal, November 2013
“Making Gifts can Reduce Illinois Estate Taxes” Illinois Bar Journal, December 2012
“The New Federal & Illinois Estate Tax Laws” The Docket, Lake County Bar Association, March 2011
“George Steinbrenner’s Estate Tax Home Run” Illinois State Bar Association, Trusts & Estates Newsletter, October 2010 (also published in The Docket, Lake County Bar Association, September 2010)
“The Illinois QTIP Election to the Rescue” Illinois Bar Journal, December, 2009
“How to Use Gifts to Reduce Illinois Estate Taxes” Illinois Bar Journal, November 2008, March 2009
"Federal and Illinois Estate Tax Laws under the Obama Administration" The Docket, Lake County Bar Association, February 2009
“Charitable IRA Rollovers Are (Sort Of) Here!!!" The Docket, Lake County Bar Association, October 2006
“What To Say If Your Clients Ask: “Since The Death Tax Has Been Repealed, Why Do I Need Estate Planning?”; The Docket, Lake County Bar Association September 2001
“Advise Your Clients on How They Can Increase Their Incomes, Avoid Capital Gains Taxes, Reduce Estate Taxes and Become a Saint” The Docket, Lake County Bar Association, August 1995
Asset Protection Articles
"Drafting Trusts for Asset Protection" The Docket, Lake County Bar Association, May 2006
“Asset Protection Changes by the New Bankruptcy Act” The Docket, Lake County Bar Association, August 2005
“Hello 13, Goodbye 7 - The Bankruptcy Abuse and Consumer Protection Act of 2005" The Docket, Lake County Bar Association, July 2005
Seminar & Class Outlines
“Tax Cuts and Jobs Act” Lake County Bar Association, May 19, 2018
“Obtaining Stepped-Up Basis for Credit Shelter Trusts” Lake County Bar Association, November 13, 2015
“The Illinois Estate Tax & Lifetime Gifts”
Lake County Bar Association, September 20, 2012
“How to Control Your Wealth after Death (if you want to),” Estate Planning Seminar, Gurnee, IL, February 25, 2015
“Income Taxation of Trusts"
The Chicago Financial Planning Group July 23, 2014
“Fun with Estate Tax Portability”
Lake County Bar Association, October 17, 2013
“The Illinois Estate Tax & Lifetime Gifts”
Lake County Bar Association, September 20, 2012
“Reducing Illinois Estate Taxes Through Lifetime Gifts” Illinois Institute of Continuing Legal Education, Advanced Issues in Estate Planning Seminar, February 10, 2012
“Planning for the Illinois QTIP Election”
Illinois Institute of Continuing Legal Education, Advanced Issues in Estate Planning Seminar, February 10, 2012
“How to Keep Money in the Family” Estate Planning Seminar, February 2012
“The 2010 Tax Act has (GULP!) Arrived”
Lake County Estate Planning Council, January 13, 2010
Seminar & Class Outlines Cont.
“Recent Changes to the Estate and Income Tax Laws Will Affect You!!!" Abbott Men’s Retirement Club, November 4, 2009
“Status of the Estate and Gift Tax Laws under the New Administration” Lake County Bar Association, November 11, 2008
“Estate Planning” Class Outline
Highland Park Adult Education Class, 2008
“Asset Protection” - Power Point presentation, College of Lake County, Adult Education Class, October 2005
"Asset Protection" - Class Outline, College of Lake County, Adult Education Class, October 2005
“Estate Planning After Death Tax Repeal”
Lake County Bar Association, November 16, 2001
"Funding Trusts" Lake County Bar Association Estate Planning Seminar, November 21, 2003 (also presented to the North Suburban Bar Association, Estate Planning Seminar, March 20, 1997)
“The Attorney Planning for Probate”
Chicago Bar Association, Basic Probate Primer: Decedents’ Estates, March 2, 1998; January 15, 1997
“Tax Allocations and Apportionment”
Lake County Bar Association Estate Planning Seminar, February 16, 1998
“Disclaimers and Disclaimer Trusts"
Lake County Bar Association Estate Planning Seminar, November 1995
Waukegan Public Library Seminar, October 29, 1994
Legacy Articles
"The Expanded Scope of Section 189" The Journal of Real Estate Taxation (Summer 1985); based on Mr Kolasa's Georgetown (LL.M. Tax) thesis
"Michigan Commercial Property Tax Assessments After CAF Investment" The Michigan Assessor (April 1982); reprinted from the Michigan Tax Law Journal, Volume Eight, Number Three