Attorney-Practice concentrated in:

(a) estate planning and strategies: gift and estate tax law including charitable giving,

(b) general income tax planning and strategies (individual, partnership and corporate), and

(c) general business matters: planning and strategies.

Administer probate estates (with or without a Will) and trusts (revocable and irrevocable); plan, research and compliance regarding federal and state death and other tax laws and the transfer of wealth; draft business documents, including contracts and operating documents (i.e. board of director and shareholder minutes, operating agreements, buy-sell agreements, etc.) for corporations, partnerships, limited liability companies, tax exempt organizations and other entities. Clients include owners and executives of large, medium and small businesses. Advise on business and transactional matters such as the purchase and sale, formation, maintenance and dissolution of business entities; like-kind exchanges, condemnations and use of foreign corporations and limited liability companies in owning real property; choice of domicile and residency (as between states as well as foreign), etc.

Prepare, update and advise on powers of attorney (health care or property), wills and trusts in estate planning: including qualified domestic trusts, grantor retained interest trusts, lifetime QTIP trusts, qualified personal residence trusts, irrevocable life insurance trusts, gifts in trusts (such as trusts for minors, for disabled persons (special needs trusts), etc.), living wills, disclaimers, charitable remainder and other charitable trusts; planning for and research in federal and state death tax laws, including generation-skipping, gifts to charities, tax apportionment, non-resident and resident aliens (non-citizens), family limited partnerships, special use and alternate valuation, sales between related parties, grantor trusts, and installment tax payments. Business planning including formation, taxation and operation of corporations, partnerships, limited liability companies, tax exempt organizations (such as public charities, private foundations, clubs, chambers, etc.) and other entities (such as 401(k), pension and profit sharing plans, etc.).

Experience in estate, income and gift tax audits, planning for income in respect of a decedent, preparation of estate (forms 706 & 706NA) , gift (form 709) and fiduciary (form 1041) tax returns, filings for charitable and other tax exempt organizations, and the creation and operation of individual retirement accounts (IRAs) (rollovers, beneficiary designation forms, minimum required distributions, unrelated business taxable income and prohibited transactions). Advise executors, trustees and successor trustees and executors. Advise beneficiaries of trusts and estates, including surviving spouses.

Free one-half hour review in office of existing wills or trusts.

Prior to opening my office in Wheaton in 2022, I practiced in Elmhurst and previously practiced with a firm in Wheaton and Glen Ellyn, Illinois.

Educational Record:

The John Marshall Law School November, 1977 to January, 1982

Juris Doctor    

Loyola University of Chicago November, 1975 to June, 1977

Master of Business Administration in Finance    

University of Illinois at Chicago September, 1971 to June, 1975

Bachelor of Science in Accounting

American Bar Association, Illinois State Bar Association, Dupage and Cook County (member of Trust Committee) Bar Associations, Illinois Society of Certified Public Accountants (CPA).