CONSIDER FILING A GIFT TAX RETURN TO
AVOID WASTING YOU GENERATION-SKIPPING TAX EXEMPTION
In general, for gifts made during the year 2002, a federal gift tax return is not required if the total annual gifts (by a donor to a particular donee) total $11,000 or less and such gifts qualify as gifts...

DLE ATTORNEYS PREVAIL ON APPEAL OF ENVIRONMENTAL LAWSUIT
On January 13, 2003, DLE attorneys, Phil Zisook, Brian Saucier and Karen Mack prevailed in the Appellate Court of Illinois, Second District, where, as Special Assistant Attorneys Generals, they...

529 COLLEGE PLANS
Over the past ten years, the cost of a college education has grown dramatically and there is little sign of that trend slowing over the next ten years. There are several opportunities to assist in saving...

CASE BY CASE

Long-Arm Jurisdiction Falls Short
Robert found just the excavator he wanted advertised on an Internet auction site. Before making the successful bid, he contacted the seller through e-mail and received...

Liability for Independent Contractors
In another case, a manufacturing company contracted with a security firm to provide a security guard. The guard shot and killed an individual who was trespassing, but not for criminal...

ADA AND SMALL BUSINESSES
The Americans with Disabilities Act (ADA) prohibits disability discrimination in employment for employers with 15 or more employees. The prohibition is far-reaching and covers hiring,...

SOLO 401(K) RETIREMENT PLANS
As a result of recent tax law changes, a new retirement savings account is now available for “owner-only businesses.” An “owner-only business” is either a business that employs only the owner...

CREDIT REPORTING AGENCY HELD ACCOUNTABLE FOR ERRORS
Judy discovered that her credit report from a large credit reporting agency erroneously included about a dozen accounts for a different person, also named Judith. The report identified Judy as using...

ONLINE BANKING
Banks that rely on the Internet and other low-cost ways to provide service, as opposed to “bricks and mortar” branch offices, can save on expenses and pass the savings along to customers...