Section Newsletters

Articles From Emily R. Vivian

Cook County: Changes to Provisions Regarding the Senior Citizens Homestead Exemption By Emily R. Vivian Real Estate Law, February 2020 Attorneys representing homeowners in Cook County should be familiar with the provisions of Public Act 101-453, which amend provisions of the Illinois Property Tax Code regarding the senior citizens homestead exemption.
1 comment (Most recent February 12, 2020)
Unincorporated associations must follow statutory requirements: A review of 1150 MP Road LLC v. Teamsters Local Union No. 700 By Emily R. Vivian Real Estate Law, June 2019 In 1550 MP Road LLC v. Teamsters Local Union No. 700, the Illinois Supreme Court held that a lease and purchase agreement was void ab initio as the statutory requirements for an unincorporated association to enter into a real estate contract were not fulfilled.
Does the term “sidewalk” encompass a private walkway? By Emily R. Vivian Real Estate Law, January 2019 A summary of Hussey v. Chase Manor Condominium Ass’n, which addresses whether an informal pathway behind a condominium building is considered a “sidewalk” under the immunity provisions of the Snow and Ice Removal Act.
Are public sector unions in Illinois on the brink of extinction? By Emily R. Vivian Government Lawyers, September 2018 In June, the U.S. Supreme Court ruled that requiring nonmembers of public unions to pay fees to the union is a violation of free speech in Janus v. AFSCME.
New Illinois MCLE requirements By Emily R. Vivian Government Lawyers, September 2017 Based on a recommendation from the Illinois Supreme Court Commission on Professionalism, the Illinois Supreme Court has amended Supreme Court Rule 794(d) to require that, as part of their 6-hours of professional responsibility, lawyers must complete one hour in diversity and inclusion and one hour in mental health and substance abuse.
A means to avoid probate when real estate is involved? By Emily R. Vivian Real Estate Law, April 2011 An explanation of the Transfer on Death Instrument (TODI) and the ISBA's proposed Illinois Residential Real Property Transfer on Death Instrument Act.
Is there a new tax imposed on the sale of real estate under the 2010 Health Care Reconciliation Act? Not directly. By Emily R. Vivian Real Estate Law, December 2010 The Health Care and Education Reconciliation Act of 2010 does not directly impose a new tax on real estate sales. However, for certain individuals, it imposes a new 3.8 percent Medicare tax on “net investment income,” which might result from a real estate sale.
Update regarding First-Time Homebuyer Tax Credit By Emily R. Vivian Real Estate Law, April 2009 As part of the American Recovery and Reinvestment Act of 2009, the first-time homebuyer credit is extended to principal residences purchased before December 1, 2009.
Tax law changes pursuant to the Housing Assistance Tax Act of 2008 By Emily R. Vivian Real Estate Law, October 2008 On July 30, 2008, President Bush signed the Housing Assistance Tax Act of 2008 (the “Housing Act”) which provides several important tax law changes, including, in part, a temporary tax credit for first-time homebuyers, a new property tax deduction for people who do not itemize, and a new restriction on the ability of homeowners to exclude from their income the capital gain on the sale of their principal residence.
Final regs concerning funds used during § 1031 Exchanges of Like-Kind Property By Emily R. Vivian Real Estate Law, August 2008 After issuing several proposed regulations, the IRS has now issued final regulations concerning the treatment of income earned on like-kind exchange funds before the transaction has closed.

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