Section Newsletters

Articles From Justin J. Karubas

Legislative Committee report By Justin J. Karubas Trusts and Estates, December 2015 What does the Legislation Committee of the Trusts & Estates Section Council do?
Legislative update By Justin J. Karubas Trusts and Estates, August 2015 Legislation of interest to trusts & estates practitioners.
Legislation Committee Report—99th General Assembly By Justin J. Karubas Trusts and Estates, February 2015 A list of the bills the Trusts & Estates Section's Legislation Committee is monitoring during this session of the Illinois General Assembly.
Legislation Committee report By Justin J. Karubas Trusts and Estates, October 2014 A summary of recent statutory changes in Illinois law of interest to trusts and estates practitioners.
Legislation Committee report—July 2014 By Justin J. Karubas Trusts and Estates, July 2014 The report from the Trusts & Estates Section's Legislation Committee.
Is an Illinois resident’s inherited IRA protected from bankruptcy creditors? By David F. Rolewick & Justin J. Karubas Trusts and Estates, July 2013 There is a split in the circuits regarding whether or not inherited IRAs are protected from bankruptcy creditors. The Fifth Circuit has held that a Texas resident’s inherited IRA is protected from bankruptcy creditors. The Seventh Circuit has held that a Wisconsin resident’s inherited IRA is not protected from bankruptcy creditors. Both Wisconsin and Texas have not opted out of the bankruptcy exemptions. Therefore, federal bankruptcy exemptions apply.
A season for giving: Organ donation in Illinois By Justin J. Karubas Trusts and Estates, December 2006 There is a need for greater awareness about organ donation. People die waiting for donations and people die without donating.
Revenue Ruling 2004-64 provides guidance on the grantor’s payment of income taxes for irrevocable trust By Justin J. Karubas Trusts and Estates, October 2004 On July 6, 2004, the Service issued Revenue Ruling 200464 providing that for gift tax purposes, there will be no gift when grantor pays income taxes, but depending on how those payments are reimbursed there may be estate tax inclusion.
Case comments By Michael J. Weicher & Justin J. Karubas Business and Securities Law, April 2004 The Board of Trustees of Community College District 508 v. Coopers & Lybrand

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