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Abraham Michelson
About | Practice Areas
The Michelson Law Office
203 North Lasalle Street Suite 2100 Chicago, IL 60601Â» view map
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800-824-6431
1. Abraham Michelson Chicago, IL
  Attorney at Law - Illinois, 2013
  Thomas Cooley, JD, 2004
2. AboutAbraham Michelson
  Our legal team can advise you on your options for negotiating a solution.
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Includes: Gift Taxation

Scott Summers

Business & Trade, Estate Planning, Wills & Probate

Status: In Good Standing Licensed: 39 Years

CONTACT

Harvard, IL 60033

Frances Hanlon

Divorce & Family Law, Adoption, Civil Rights, Estate Planning

Status: In Good Standing Licensed: 44 Years

CONTACT

14212 Washington St, Woodstock, IL 60098

Adrian Michael Gosch

Civil Rights, Estate Planning, Transactions, Criminal

Status: In Good Standing Licensed: 24 Years

CONTACT

101 S Benton St, Woodstock, IL 60098

Adrian Gosch

Divorce & Family Law, Criminal, Civil Rights, Estate Planning

Status: In Good Standing Licensed: 24 Years

CONTACT

101 S Benton St, Woodstock, IL 60098

Steven Jay Cuda

Estate Planning, Family Law, Divorce, Transactions

Status: In Good Standing Licensed: 46 Years

CONTACT

101 Van Buren St, Crystal Lake, IL 60098

Steven Cuda

Estate Planning, Family Law, Divorce, Transactions

Status: In Good Standing Licensed: 46 Years

CONTACT

101 Van Buren St, Crystal Lake, IL 60098

Patricia Cronin Kraft

Estate Planning, Transactions, Commercial Real Estate

Status: In Good Standing Licensed: 40 Years

CONTACT

131 East Calhoun Street, Woodstock, IL 60098

Patricia Kraft

Dispute Resolution, Estate Planning, Child Support, Transactions

Status: In Good Standing Licensed: 40 Years

CONTACT

666 Russel Court, Crystal Lake, IL 60098

Francis Xavier Gosser

Litigation, Estate Planning, Divorce, Collection

Status: In Good Standing Licensed: 47 Years

CONTACT

105 Van Buren Ave, Crystal Lake, IL 60098

Francis Gosser

Litigation, Estate Planning, Divorce, Collection

Status: In Good Standing Licensed: 47 Years

CONTACT

105 Van Buren Ave, Crystal Lake, IL 60098

800-923-0641

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LEGAL TERMS

TRUST MERGER

Under a trust, the situation that occurs when the sole trustee and the sole beneficiary are the same person or institution. Then, there's no longer the separati... (more...)

Under a trust, the situation that occurs when the sole trustee and the sole beneficiary are the same person or institution. Then, there's no longer the separation between the trustee's legal ownership of trust property from the beneficiary's interest. The trust 'merges' and ceases to exist.

RESIDUARY BENEFICIARY

A person who receives any property by a will or trust that is not specifically left to another designated beneficiary. For example, if Antonio makes a will leav... (more...)

A person who receives any property by a will or trust that is not specifically left to another designated beneficiary. For example, if Antonio makes a will leaving his home to Edwina and the remainder of his property to Elmo, then Elmo is the residuary beneficiary.

CREDIT SHELTER TRUST

See AB trust.

PER CAPITA

Under a will, the most common method of determining what share of property each beneficiary gets when one of the beneficiaries dies before the willmaker, leavin... (more...)

Under a will, the most common method of determining what share of property each beneficiary gets when one of the beneficiaries dies before the willmaker, leaving children of his or her own. For example, Fred leaves his house jointly to his son Alan and his daughter Julie. But Alan dies before Fred, leaving two young children. If Fred's will states that heirs of a deceased beneficiary are to receive the property per capita, Julie and the two grandchildren will each take a third. If, on the other hand, Fred's will states that heirs of a deceased beneficiary are to receive the property per stirpes, Julie will receive one-half of the property, and Alan's two children will share his half in equal shares (through Alan by right of representation).

BEQUEATH

A legal term sometimes used in wills that means 'leave' -- for example, 'I bequeath my garden tools to my brother-in-law, Buster Jenkins.'

EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA)

A federal law passed to protect pension rights. ERISA: sets minimum standards for pension plans, guaranteeing that pension rights cannot be unfairly denied to o... (more...)

A federal law passed to protect pension rights. ERISA: sets minimum standards for pension plans, guaranteeing that pension rights cannot be unfairly denied to or taken from a worker provides some protection for workers in the event certain types of pension plans cannot pay the benefits to which workers are entitled, and requires that employers provide full and clear information about employees' pension rights, including the way pension benefits accumulate, how the company invests pension funds, and when and how pension benefits can be collected.

KINDRED

Under some state's probate codes, all relatives of a deceased person.

FAILURE OF ISSUE

A situation in which a person dies without children who could have inherited her property.

INHERITANCE TAXES

Taxes some states impose on people or organizations who inherit property from a deceased person's estate. The taxes are based on the value of the inherited prop... (more...)

Taxes some states impose on people or organizations who inherit property from a deceased person's estate. The taxes are based on the value of the inherited property.

SAMPLE LEGAL CASES

Dunn v. Patterson

... for them. The circuit court of Will County entered judgment on the pleadings, finding, as a matter of law, that provisions in certain estate planning documents prepared by defendant were contrary to public policy and void. The ...

Fitch v. McDermott, Will and Emery, LLP

... Around the same time, defendants Joseph Dietrich and John Dietrich (hereafter the Dietrichs), both certified public accountants, provided financial and accounting services for estate planning purposes to Victoria and her husband, plaintiff Thomas Fitch. ...

In re Estate of Henry

... Accordingly, the estate petitioned the court to allow the estate to execute estate planning documents for Henry which, it contended, were consistent with his known wishes and which would be "free from the taint of the undue influence and fraud which was assembled upon the ...

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Harvard Estate Planning Lawyer, Illinois

Sponsored Law Firm

The Michelson Law Office

SPONSORED LAWYERS

Scott Summers

Frances Hanlon

Adrian Michael Gosch

Adrian Gosch

Steven Jay Cuda

Steven Cuda

Patricia Cronin Kraft

Patricia Kraft

Francis Xavier Gosser

Francis Gosser

TIPS

LEGAL TERMS

TRUST MERGER

RESIDUARY BENEFICIARY

CREDIT SHELTER TRUST

PER CAPITA

BEQUEATH

EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA)

KINDRED

FAILURE OF ISSUE

INHERITANCE TAXES

SAMPLE LEGAL CASES

Dunn v. Patterson

Fitch v. McDermott, Will and Emery, LLP

In re Estate of Henry

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