Publications
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
Abstract Articles
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Divorce and Special Needs Planning
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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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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How to assure care for disabled children
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Article written by Theresa Varnet for the Summer 2002 issue of the NAELA Quarterly.
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Creating Housing Choices….
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…