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HMB’s John Wiktor and Christin Handa are Published in Family Foundation Advisor’s Jan/Feb 2017 IssueFebruary 1, 2017

Family Foundation Advisor is a publication of the Civic Research Institute, offering guidance for effective foundation management, development and grant-making. Family Foundation Advisor is devoted exclusively to helping family foundation administrators and their professional advisors. In How to Connect With the Next Generation of Philanthropists, John and Christin discuss the changing landscape of philanthropy with respect to millennials joining the…

The Challenges of Leasing Mobile PropertyJanuary 12, 2017

David Machemer provides an overview of some of the technical tax issues that may be encountered when leasing vehicles used to transport persons or property in interstate commerce. Click here to read the full article…

IL Shipping and Handling Regs Part 130.410 and 130.415 Second NoticeJanuary 22, 2016

SECOND NOTICE OF PROPOSED RULEMAKING 1)         Agency:  Illinois Department of Revenue 2)         Title and Ill. Adm. Code Citation of Proposed Rulemaking:  Retailers' Occupation Tax, 86 Ill. Adm. Code 130.410, 130.415 3)         Date, Issue, and page number of the Illinois Register in which the First Notice was published:  August 25, 2015, Issue 35, 39 Ill. Reg. 11865. 4)         Text and Location of any Changes Made…

Illinois Appellate Court Holds Entities Must Be Represented By an Attorney At Administrative HearingsApril 25, 2014

Illinois Appellate Court Holds Entities Must Be Represented By an Attorney At Administrative Hearings A recent decision by the Illinois Appellate Court held that corporations may not represent themselves at administrative hearings, but instead must be represented by an attorney. In Stone Street Partners, LLC v. The City of Chicago Department of Administrative Hearings, Case No. 12 M1 450026, Stone…

Commercial Lending and Equity Deal Terms for Middle Market Businesses, Spring 2014March 5, 2014

Spring 2014 The winter months were unusually cool in late 2013 and early 2014, and most middle market borrowers and lenders will likely concede that lending activity during those months was equally cool.  The optimism for robust deal flow in 2013 never materialized into actual results, even though most middle market lenders remained quite optimistic until the bitter end.  Spring,…

Commercial Lending and Equity Deal Terms for Middle Market Businesses, Fall 2013October 14, 2013

FALL 2013 Although the first half of 2013 was marred by stagnant activity within the middle market lending environment, senior lenders across the middle market seem quite optimistic about finishing the year with a bang.  While it is difficult for senior lenders to pinpoint the exact cause for their optimism, the recurring talking point has been that these senior lenders…

Mortgage Foreclosure Alert – Alternative Means to Sell Property Under Illinois Mortgage Foreclosure ActMarch 28, 2013

For many foreclosure sales, the typical sale process - selling the property at a court-ordered auction - is sufficient.  The result of most such sales is the bank "credit bidding" against its debt.  In certain cases, however, a traditional judicial auction may not be appropriate.  For example, the bank may not want to take title to the property or the…

Why and When a Sweetheart Will (or No Will at All) is Not EnoughAugust 31, 2012

Why and When a Sweetheart Will (or No Will at All) is Not Enough Young couples at the stage where they are having children and purchasing their first home may not realize that they need estate planning.   The assets a couple is likely to acquire in the early stages of building wealth, such as a home, retirement accounts and life…

Lessons That Planners Can Learn From Celebrity Estate BattlesOctober 1, 2008

Author: JASON S. ORNDUFF AND LAUREN J. WOLVEN, ATTORNEYS JASON S. ORNDUFF is a partner in the Private Client practice group at the law firm of Thompson Coburn Fagel Haber in Chicago. His practice focuses on the legal aspects of wealth transfer to the next generation, including estate planning, estate and trust administration, and transfer taxes. LAUREN J. WOLVEN is…

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