Stephen M. Margolin

Stephen M. Margolin, J.D., is a partner in Chuhak & Tecson, P.C., a Chicago law firm. He has written numerous articles and lectured throughout the country on wealth transfer, estate planning, asset protection planning, taxation, pension planning and the like. He has extensive experience in multiple generational trust work, sophisticated estate plans, GRATs, QPRTs, charitable trusts, private foundations, and family limited partnerships. He is a former field agent, instructor and lecturer on advanced tax theory in the Internal Revenue Service, and is licensed in Illinois and Wisconsin.

Legal Authorships

• Contingent Beneficiaries and Crummey Powers: The Battle Lines are Drawn, July, 1997 - Journal of the American Society of CLU & ChFC
• Not So Irrevocable Trust Revisited, June, 1996 - NAPFA News
• The Flexible Irrevocable Trust, January, 1996 - Journal of the American Society of CLU & ChFC
• The Gift Tax Annual Exclusion: The Code, The Commissioner and The Courts, July/August, 1994 - Lifeline
• That Crummey Feeling & Exclusive Relief, March, 1994 - NAPFA News
• Feeling Crummey? Try the Annual Exclusion, November, 1993 - Life Association News
• ESOP -- No Fable, It's Fabulous, August, 1993 - NAPFA News
• GRATs Avoid Estate Taxes on S Corp Transfers, May, 1993 - NAPFA News
• How to Avoid Estate Taxes on Residence Transfers, May, 1993 - Life Association News
• Yanking Taxes From the Estates, January, 1993 - Life Association News
• Use GRATs to Reduce S Corp Taxes, October, 1992 - Life Association News
• Protecting Life Savings From Creditors, August, 1992 - Lifeline
• ESOPs: A Businessman's Perspective, November, 1986 - Private Memorandum
• Salary Reduction Plans: Code Section 401(k), June, 1985 - Private Memorandum
• Tax Viability of an Educational Benefit Trust, December, 1983 - Journal of Pension Planning and Compliance
• Pension Plans: Still the Ultimate Tax Shelter, December, 1982 and January, 1983 - Life Association News
• Pension Plans: Opportunities After The Tax Equity Act, September, 1982 - Private Memorandum
• Voluntary Employees' Beneficiary Associations: Practical Aspects of Self-Funded Plans, October, 1982 - Life Association News
• Pension Plans: The Ultimate Tax Shelter, June, 1982 - Private Memorandum
• Voluntary Employees Beneficiary Associations: A New Enhanced Business Market Technique, April, 1982 - Life Association News
• Voluntary Employees' Beneficiary Associations Offers Substantial Benefits to Business, November, 1982 - Taxes - The Tax Magazine
• The Not So Irrevocable Trust, June, 1973 - The Insurance Law Journal
• Big Savings on Taxes: Western Hemisphere Trading Corporations, September, 1967, - Business Abroad
• Liquidation-Reincorporation: Reorganization? 1964 - Taxes Magazine
• The United States Tax Characteristics of Foreign Limited Liability Companies, 1968 - Taxes Magazine
• How Life Insurance Can Protect Benefits From Creditors, August, 1988 - The National Association of Life Underwriters

Memberships and Offices in Bar Associations, Sections and Committees

• Who's Who in American Law
• Trusts and Estates Section Council of the Illinois State Bar Association
• Estate and Gift Taxes Committee of the Section of Taxation of ABA
• Chicago Estate Planning Council
• Taxation Committee of the American Bar Association
• Employee Benefit Section of the Illinois State Bar Association
• Federal Taxation Section of the Illinois State Bar Association
• Employee Benefit Committee of the American Bar Association

Memberships and Offices in Bar Associations, Sections and Committees

• Who's Who in American Law
• Trusts and Estates Section Council of the Illinois State Bar Association
• Estate and Gift Taxes Committee of the Section of Taxation of ABA
• Chicago Estate Planning Council
• Taxation Committee of the American Bar Association
• Employee Benefit Section of the Illinois State Bar Association
• Federal Taxation Section of the Illinois State Bar Association
• Employee Benefit Committee of the American Bar Association

Licensed:

• State of Illinois
• State of Wisconsin

Academic:

• University of Illinois -- B.S.
• John Marshall Law School -- J.D.

Military:

• Officer in the Armored Division of the U.S. Army

Position and Experience:

• Partner in Chuhak & Tecson Law Firm
• Formerly senior partner in Margolin, Brandwein & Aronson Law Firm

To Contact Steve Margolin, Please Click Here

Chuhak & Tecson Law Firm
225 West Washington, 13th floor
Chicago, IL. 60606

Steven H. Peck

Steven H. Peck is a native of Boston, Massachusetts and is married with three daughters.

Mr. Peck graduated cum laude with a Bachelor of Arts degree in Economics from Harvard College. He received his Juris Doctor degree from Boston College Law School.

Mr. Peck is licensed to practice law in Illinois, New York, Massachusetts, Florida and six federal Jurisdictions, including the United States Supreme Court and the United States Tax Court.

Peck has been involved in the estate and tax planning field for 15 years and is devoted full time to the practice of estate planning. He is a member of the National Network of Estate Planning Attorneys, a nationwide group of attorneys committed to bringing their clients the finest estate planning advice and documentation possible.

Mr. Peck has presented several hundred seminars on the topic of estate planning for the public and various private organizations across the country and has been interviewed in trade periodicals on the topic.

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Steven Peck, Attorney At Law
300 Saunders Road, Suite 100
Riverwoods, IL. 60015

Michael Foltz

The Firm

Since 1984, Dinverno & Foltz has provided quality legal services to individuals, businesses and their owners. Our clients can expect quality legal advice from attorneys who have substantial business law and estate planning experience. Our Firm engages in a high level of continuing legal education, employs the latest computer research technology and an excellent support staff for the purpose of providing quality and innovative advice to clients on a cost-effective basis.

The Firm was formed in 1984 by Michael C. Foltz and Armond A. Dinverno. Prior to forming their firm, the partners were employed in the tax department of Price Waterhouse.

Estate Planning

We offer comprehensive estate planning services to individuals that are provided in a professional manner. Our services are offered to those who desire appropriate strategies for transferring wealth with the lowest tax and probate transfer costs. In addition, we have worked extensively with more sophisticated estate planning devices such as irrevocable trusts, family limited partnerships and asset protection strategies for individuals, executives and business owners. We offer innovative legal solutions and experience at rates that are attractive to clients. Our fees are set on a fixed-fee basis whenever possible.

Business Transactions

Our Firm offers services in all types of business transactions. Our attorneys, former practicing CPAs with a Big Six accounting firm, can offer a uniquely different perspective on business legal transactions. We are extensively involved in the formation of all types of business entities, including corporations, partnerships, real estate and leasing partnerships and limited liability companies. Our Firm designs and drafts all types of basic and sophisticated employment, shareholders', stock option and business sale/purchase contracts.

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Dinverno & Foltz
1301 West 22 Street, Suite # 602
Oakbrook, IL. 60523-2059

Patrick J. Crotty

Patrick J. Crotty, CPA, JD, is an attorney and has practiced law since 1978. He is admitted to the Illinois Bar and the U.S. Tax Court, the U.S. Court of Appeals, Seventh Circuit, the U.S. District Court, N.D. Illinois Trial Bar.

Mr. Crotty is devoted to keeping abreast of constantly changing tax laws, as they pertain to estate planning and the structure of closely held family businesses.

He combines a technically superior background with an enthusiasm for keeping hard earned money in the family and the community, to create a powerful plan for succession to the next generation and generations to follow. He is also committed to Christian and family values.

In 1978, Patrick Crotty graduated from the University of Notre Dame Law School with a Juris Doctor degree. In 1977 and 1978 he was the Managing Editor of the Notre Dame Lawyer. Prior to law school Pat graduated from the University of Notre Dame with a B.B.A., with high honors.

From June, 1978 to November, 1980 Pat was an associate in the Tax Department at McDermott, Will & Emery involved in planning relating to individual, corporate and exempt organization tax matters. From December, 1980 to February, 1991 he was a Principal and Attorney with Carroll, Hartigan & McCauley, Ltd., in general business practice with emphasis on estate planning, taxation, corporate transactions and business planning. From March, 1991 to October, 1998, Pat concentrated his practice to estate planning, taxation, corporate and business planning and bankruptcy in his own firm. Effective November 1, 1998, Pat Crotty and Jim Smyth formed Crotty & Smyth.

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Crotty & Smyth
340 W. Butterfield Rd., Suite LLA
Elmhurst, IL. 60126