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Estate Planning

Determining Paternity After Death in Illinois: How to Prove Paternity After the Father Dies

DNA Testing for Paternity After Death

In this article we will explain how to prove paternity after the alleged father’s death in Illinois. We will explain DNA testing for paternity after death and DNA testing for paternity through immediate relatives.

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GRITs, GRATs and GRUTs Explained | Illinois Estate Tax Planning

What are GRITs, GRATs and GRUTs?

In this article we will explain Grantor Retained Income Trusts, Grantor Retained Annuity Trusts, and Grantor Retained Unitrusts (“GRITS, GRATs and GRUTs”) for estate tax planning, including: “what are GRITs, GRATs and GRUTs?,” and “how do GRITS, GRATs and GRUTs work with respect estate tax and gift tax?”

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Irrevocable Life Insurance Trusts Explained | Illinois ILITs for Estate Tax Planning

What is anI LIT?

In this article, we will explain Irrevocable Life Insurance Trusts (“ILITs”) for Illinois Estate Tax Planning. We will answer the questions: “what is an ILIT?,” “are life insurance proceeds subject to estate tax?,” “what are ‘incidents of ownership’ of a life insurance policy?,” and “should I transfer an existing life insurance policy to an ILIT?” We will also explain how to reduce estate tax with an ILIT, ILITs and gift tax, ILITs as leveraged gifts, Irrevocable Life Insurance Trusts and the three year rule, and Second to Die Insurance in the context of irrevocable trusts.

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