Changing Residency From IL for Business Owners, Executives and Retirees
Date: Wednesday, March 13, 2019
Time: 12:00pm - 1:30pm
Location: The Standard Club, 320 S. Plymouth Ct., 5th floor Ballroom, Chicago, IL
Speaker: Tim Halleron and Mary Kay Martire, McDermott Will & Emery
ONLINE REGISTRATION IS CLOSED.
Please join us on Wednesday, March 13th when L. Timothy Halleron and Mary Kay Martire both with McDermott Will & Emery will provide provide an update on current income tax issues faced by individuals and fiduciaries of trusts and estates, and a review of constitutional issues related to trust residency, including The Kimberley Rice Kaestner 1992 Family Trust v. North Carolina Department of Revenue (now pending before the U.S. Supreme Court). This presentation also will cover factors that individuals and trustees should consider in planning for a change in residency or domicile, the application of the Illinois estate tax provisions, and procedural matters related to tax disputes.
