Articles & Publications

Articles &
Publications


Members of Spain, Spain & Varnet P.C. have either written or been quoted in numerous articles related to estate planning. Richard Spain has written articles in several journals, including one published in The Practical Lawyer titled “Estate Planning for a Disabled Beneficiary.” Theresa Varnet has also written several articles for journals and magazines, including a column that was regularly published in Exceptional Parent magazine. Listed below are links to several recent articles in which firm members have been quoted.



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Articles

Illinois Tax Law Changes Effective January 2009

Abstract Articles

In 2003, Illinois enacted estate tax rules which, beginning January 1, 2009, do not parallel the federal fules for decedents dying after December 31, 2008. On January 1, 2009, the federal estate tax exclusion amount increases to $3.5 million. As part of the same legislation, Congress phased out the credit that had been allowed for state estate taxes (sometimes referred to as “death” taxes)….For more, click link:

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2009 ESTATE TAX CHANGES

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Divorce and Special Needs Planning

Abstract Articles

Persons who are disabled, as well as parents of children with disabilities, have special planning needs which need to be addressed if the parties are in the midst of a divorce.

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Divorce and Special Needs Planning

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Providing for a Person With Special Needs

Abstract Articles

An irrevocable special-needs trust is the best way to provide for a disabled or mentally retarded adult or child who needs to retain government benefits. Done properly, such a trust can ensure that the beneficiary will have the things that enrich his or her life now and after you are gone and still qualify for essential government benefits such as Social Security and health care.

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Kiplinger’s Retirement Report, November 2000 archived article OR check with your public library

How to plan a secure future for children with mental handicaps

Abstract Articles

Looking serious under her thick fringe of bangs, Susannah Eversman talks about her big plans for the future. Maybe she’ll attend college in California, she volunteers, or perhaps tour with a rock band. But Susannah, 20, is also pretty happy with the present. Born with Down syndrome, she lives with her family in a substantial brick house in Naperville, Ill., has a serious boyfriend, and works part-time at a job she loves, busing tables at a local restaurant.

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Kiplinger’s Personal Finance, April 1, 2000 archived article OR check with your public library

When Your Kids Will Always Be Dependent

Abstract Articles

How to assure care for disabled children

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Creating Housing Choices for Disabled Beneficiaries by the Use of Supplemental Needs Trusts

Abstract Articles

Article written by Theresa Varnet for the Summer 2002 issue of the NAELA Quarterly.

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Creating Housing Choices….

Caring for Those in Need: Make sure your disabled heirs get the treatment they deserve

Abstract Articles

August 2002 Town & Country article in which Theresa Varnet comments on estate planning for families with a member with a disability.

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Caring for those in need…