That Little Iphone Could Have a Big Impact in Court

February 2013

Dedicated to improving the quality of life in ourN communityewsbriefs by inspiring excellence in the practice of law That Little iPhone Could Have a Big Impact in Court

How are legal cases affected by today’s increasingly wired, increasingly connected world? What risks are associated with popular mobile devices, such as smart phones and iPads? How can those risks be reduced? How can attorneys obtain and use evidence procured from these same devices, and from social networking sites such as Facebook and Insta- gram? Those topics and more were addressed at the NWSBA’s Winter Dinner Meeting held Jan. 24 at the Ram Restaurant and Brewery in Wheeling. Jeffrey L. Hartman, CEO of 4Discovery, a firm that provides electronic discovery and computer forensics services to the legal community, tackled the topics of “Mobile Phone Forensics.:Tiffany Ferguson, a partner at Pugh, Keynote speakers Tiffany Ferguson with Pugh, Jones Jones & Johnson discussed “Social Media Discov- and Johnson; and Jeffrey L. Hartman, CEO of eDiscov- ery.” eryLabs. Mobile Phone Forensics discoverable and can change the course of the entire litigation investigation. The U.S. Supreme Court has Mobile devices are everywhere, and Their held previously in Ontario, CA vs. Quon that there’s usage is increasing, There’s also an increase in bad no expectation of privacy with company-issued de- behavior. Sometimes people do dumb things with vices. handheld devices, leaving a digital trail, Mr Hartman In addition, companies are grappling with the highlighted a few high-profile cases, including that of trend of employees bringing personal devices into New York Rep. Anthony Weiner, who sent to a vast the workplace. Many employers don’t know how to audience what he thought was a private photo; Then handle the issue, As an example Mr. Hartman related there was former Detroit Mayor Kwame Kilpatrick, that an employee could be sitting in his backyard whose text messages led to corruption charges and with an I pad or a mobile phone to access and send a his removal from office. “Just because you’re holding company file, by logging into the company network. this little thing in your hand and can send information Mobile devices being ever-present, the “opportunity to the universe to engage in behavior that tends to be incriminating doesn’t mean you goes up.” Issue Features: should,” Hartman And handheld devices can contain a vast array emphasized. of information, much of it sensitive. Mr. Hartman Mobile device called company e-mail, webmail and texts “the Holy President’s Page 3 use has exploded, Grail. We probably find 80 percent of the valuable and text messag- Table of Contents 5 stuff there.” There’s also geographical location infor- ing has overtaken mation and history, call logs and contacts, calendar e-mail as the Board Meeting 24 entries, photos and videos, documents and files and “new communi- text messages. Highlights cation of choice,” Hartman said. Bulletin Board 27 That’s an issue See Page 15 For More Photos. for attorneys and Calendar 28 business executive and owners, because data on Continued on Page 6 mobile devices is Newsbriefs - 2 Newsbriefs - 3 President’s Page by: Neil H. Good mu • tu • al [myoo’choo el] adj. - 1 held in common 2 for each other 3 shared The remaining portion of my presidency will be spent on hopefully launching two additional features on the NWSBA website. As most members know, I have been on the Committee that has spearheaded the re- birth of the website over the past couple of years. I feel that the website is the best place to give our members additional benefits. The first additional feature that we are working on is an online referral service so that the public can choose an attorney online. Our current referral service is via telephone only. The second addition to the website is mini-websites for our members that feature a way to find an attorney, indicate the area of practice and It’s our relationship with you. for the attorney to put documents on line so that the public can review the work of an attorney before choos- ing an attorney. We are hopeful that this will be similar to what the public sees when people visit a hospital ISBA Mutual - More Than A Definition Professional website. Hopefully, these min-websites will include a picture of each member and basic information about the Liability Insurance Held In Common - ISBA Mutual Insurance is structured without attorney in areas of his or her practice. We are also looking to have the mini-sites linked to the attorneys own shareholders and is entirely owned and governed by its policyholders. Newly Licensed websites. For Each Other - By serving our owners and leadership, we serve our Attorney Program On February 21, 2013, the NWSBA will host one of the annual events that I look forward to all year. clients. The client’s best interest is in our best interest because we are That is the Mock Trial Competition that the NWSBA sponsors and holds at the Third Municipal District one and the same. Risk Management Courthouse. The first year that the NWSBA became involved in this Competition, I was standing on the sec- Shared - Every insurance company shares risk with its insured, but we Surety Bonds share our policyholders’ goals and have returned over $11.3 million in ond floor of the Courthouse, overlooking the entrance as fourteen bus loads of young adults pulled up, two at a dividends to our policyholder ownership since 2000. time, and unloaded the competitors. Prior to that year, the Mock Trial Competition was held by Maine South Rated “A” Excellent by A.M. Best in classrooms. It was the foresight of our then President, Dennis Favaro, that entrusted myself and Lee De- Wald to undertake the Mock Trial Competition and make it the finest in the State. ISBA Mutual Insurance has been exclusively serving Endorsed by Illinois State Illinois lawyers and law firms since 1988. Bar Association As I watched those young men and women enter the Courthouse, I thought to myself that the NWSBA

ISBA Mutual was formed twenty-three years ago through the efforts of Over $11.3 Million in was molding the future of their lives with this event. Every year that the NWSBA puts on this event, the event Illinois lawyers banding together to help one another by establishing our Policyholder Dividends brings new challenges. This year’s challenge was moving the Competition from a Saturday to a Thursday. own insurance company. Our company has grown to be one of the most Since 2000 significant providers of malpractice insurance for lawyers in Illinois. This was made necessary because the Third Municipal District Courthouse is now closed on the weekends. The majority of the problem solving was handled by Presiding Judge William O. Maki. Without his help, we We specialize in professional liability insurance written specifically and exclusively for the needs of Illinois attorneys. It’s our only business. could have never been able to go through the myriad logistics necessary to put on this event on a Thursday night. I want to thank Judge William O. Maki for his support and his effort in this matter. I also want to ISBA Mutual Insurance Company thank all the members of the Bar and the Judiciary who have volunteered their time to stay late on a Thursday 223 West Ohio Street Chicago, IL 60654 night to judge the Competition. (800) 473-4722 I particularly want to thank the present Chairs of the Mock Trial Competition, Jay Andrew and Rich- Strength | Commitment | Dedication www.isbamutual.com ard Karwaczka, for their continuing efforts to make this one of the NWSBA’s signature events. I also want to remind all mock trial scoring judge volunteers and the Judiciary that the NWSBA is sponsoring cocktails and appetizers at Jimmy D’s after the event as our way of saying “thank you”. Newsbriefs - 4 Newsbriefs - 5 Newsbriefs THANK YOU! Table of Contents Published by: NWSBA The NWSBA would like to thank all its members who Attorneys who volunteer for the Pro Bono Desk assist Title Page volunteered to work the Pro Bono Desk and as Court pro se litigants by answering general questions regard- Production Editor: Julie Barth Facilitator in January at the Third District Circuit ing small claims, landlord/tenant and divorce cases. Winter Dinner Meeting Recap 1 Deadline to submit: Court. Your time and effort is very much appreciated. The desk is open on Friday afternoons from 1:00 pm President’s Page 3 15th of the month Advertising Rates: Pro Bono Attorneys: to 3:00 pm or until the last court call is done. Volunteer Thank You! 4 Charles Harth Call 847-221-2601 Ronald Wittmeyer Notice: Call for Mock Trial Volunteers 4 Brad Chelin The Court Facilitator Program benefits the attorneys Northwest Suburban Bar Association William Knee as well as the Judges who preside over Domestic Re- Business Succession Planning CLE Registration 7 Executive Committee President: Neil H. Good lations cases. In addition to assisting pro se litigants, Paternity Facilitators: Matrimonial Law Update 8 Executive VP: Michael A. Meschino Anthony Calzaretta attorneys who volunteer for this program are there First VP: William F. Kelley Matrimonial Law CLE Registration 9 Angela Peters to help settle all pending Domestic Relations cases. Second VP: Ronald F. Wittmeyer Sandra Coscino Treasurer: Nichole M. Waltz This program takes place on Thursdays from 9:00 am “2013 Benefits Increase Among Lowest Since 1975“ 10 Eileen Neugebauer Secretary: Jay A. Andrew Steven Polachek - 12:00 pm. We also need facilitators to assist the pa- Spring Dinner Meeting Registration 11 Executive Director: Julie Barth ternity call on Thursdays from 9:00 am - 12:00 pm. Court Facilitator Attorneys: “Options for Homeowners Who Can No Longer Afford 12 Board of Governors Kenneth C. Apicella Mimi Cooper Their Home” Rafi R. Arbel Sarah Nolan Do your part! Sign up for these important pro- Foreclosure CLE Registration 13 Anna Markley Bush Patti Levinson grams and help give back to the community! For Miriam E. Cooper Charles Harth more information contact Connie Appier at the During This Month 14 Allen S. Gabe Terry Slaw NWSBA office, 847-221-2601 or cappier@nwsba. Colin Gilbert Daniel Robin org. “IRS Practice and Procedures” 16 Andrew Haber Margaret Zuleger Michael Lightfoot Patricia Cartwright Restaurant Review 19 Gary Newland Brian Heise Maxwell Petersen Matrimonial Law Recent Decisions 20 Joel Weiner Nicholas Richardson Corporate Business Law CLE Registration 22 Michael Rothmann Legal Self Help Center Jeanette Danicki Judges Night 23 Immediate Past President: December Board Meeting Highlights 24 Donald J. Cosley CALL FOR VOLUNTEERS: 2013 Mock Trial Invitational Association Attorney: John Zelenka THURSDAY, FEBRUARY 21, 2013 Members in the News 25 Pub Trawlers Page 26 Parliamentarian: Robert Irsuto Please note that this year’s competition is being held on a THURSDAY afternoon/early evening due to the closing of the Cook County Courthouses on the weekends. Bulletin Board 27 ASSOCIATE EDITORS: Calendar 28 School Registration and Judge Sign In: 3:30 PM Sami Azhari Attorney Sign In: 3:15 PM with a Mandatory Scoring Meeting at 3:30 PM Maria Jensen Susan Kamman Competition Begins: 4:00 PM Need Help? Michelle Burbach Awards Presentation: 7:30 PM Call Tina Serio POST EVENT RECEPTION FOR ALL VOLUNTEERS: 8:00 PM at Jimmy D’s District 1-800-LAP-1233 Please call the Association office to volunteer: 847-221-2601 Lawyers Assistance Program Newsbriefs - 6 Newsbriefs - 7 Continued From Page 1 dants had sought photos or videos posted on Face- book or MySpace, plus copies (electronic or hard) The metadata behind much of that content is a rich of various online communications. The court found N ORTHWEST S UBURBAN BAR A SSOCIATION source of information; for example, timelines and social-networking site content is not shielded from 3 MCLE geo-positioning can make a case. Moreover, forensics discovery simply because it is locked or private and Credits software and tools are catching up with mobile device that such content “must be produced when it is rel- technology. evant to a claim or defense in the case.” He recommended people and companies do She outlined some of the basics of social me- Business Succession the following: dia discovery: • Have really good, basic security on hand-held • Start with the name and obvious nicknames and devices, including the ability to wipe the informa- use a search engine. tion, remotely, from the phone should it be lost or Planning • Search the names in combination with keywords stolen. “If most people did just that, it would solve learned from the complaint or early information Presented by 90 percent of the headaches associated with that obtained in discovery, such as family member Mark R. Raymond phone,” he said. names. Meltzer, Purtill & Stelle LLC • Encrypt devices, including easily stolen laptops. • Search at every step of the way in the case, At a price of less than $70 his company can pro- before, during and after a deposition. “Everything Estate and Income Tax Update Focusing on Business vide encryption so that a stolen laptop becomes a changes,” she said. “Sometimes litigation lasts February 13, 2013 high-priced doorstop rather than an invitation to a long time. ... Check and re-check.” Remember 5:45 pm - 9:00 pm Owner and Succession Planning Issues. your banking, emails and other sensitive data. that even if the plaintiff doesn’t use social media, Key provisions of the American Taxpayer Relief Act of 2012 • Capturing and using the data from a device someone they know does and has published infor- Forest View Education Center Current estate and income tax planning with historical examples that can be used to build a case can be “no-tech,” 2121 S. Goebbert Road Life Insurance and the future of irrevocable life insurance trusts and mation on them online. Arlington Heights “high-tech” and “in between.” The approach de- • Request the plaintiff’s user names and social related opportunities pends on the importance of your case, where you media use information in discovery $50 members / $100 non- Business succession examples involving decedent owners believe relevant ESI (electronically stored infor- She offered a few “don’ts” as well. mation) will be found and the value of the dispute. members Tools, Documents and Devices Used by Lawyers in • Don’t seek to “friend” a plaintiff or defendant. After February 6, 2013: “Is your collection approach defensible?” “That’s communication,” she said. “It’s new $60 members/$110 non-members Business Succession Planning And of course, as people become aware of the technology, but the same old rules.”Don’t use an Shareholder and other buy-sell agreements - key provisions and defi- treasure trove of data on phones and other devices, investigator to ‘friend’ a party. That comes back to Seminar will include a light nitions. more steps are underway to protect that data. For the attorney. dinner and materials Brief discussion of ESOP’s and their use. example, Facebook is now “scraping the metadata” • Don’t forget the user can also retrieve his or her Golden Handcuff Arrangements (Deferred Bonuses, Phantom Stock, from photos uploaded to that site. The seminar will begin promptly own information. at 5:45 pm. To receive full credit Options, Confidentiality and Non Compete Agreements). Getting information won’t necessarily all be Social Media Research and Discovery attendees MUST be Valuation & Accounting Issues. easy. Know “Facebook will fight you all the way” for checked in by 5:45 pm. Coordinating with other “trusted advisors”. information, Ferguson said. “I have to retain counsel Social media, said Tiffany Ferguson, “is how in California. I have to weigh what I think I’ll find This program is appropriate for Case Analysis you get the juicy information. and whether it’s worth it.” ALL LEVELS Discussion of recent projects tying course information together “Social media information can be super useful She also went over sample interrogatories, in- Provide case facts for class discussion in family law and criminal defense practices,” she cluding identifying all e-mail addresses ever used by RSVP by February 6, 2013 said. Attorneys searching on social media sites “get to avoid late registration fees. Q & A a subject; all account, profile, user and log-in names; . oodles of free information. This is stuff you used to and identifying all social networking sites and instant have to hire a PI for. People are posting this informa- messaging sites ever used in the five years preceding tion. You just have to find it. It’s using new tools, but the occurrence to the date of trial. N ORTHWEST S UBURBAN the same old strategy.” Business Suc. 21313 “You want everything,” she said, adding that B AR A SSOCIATION She detailed some of her firm’s successes an attorney who is successful at ferreting out infor- from using social media, including one in which the mation “will uncover what (the subjects) wanted the ______photo-sharing site Flickr helped her catch someone in 800 E. Northwest Highway Name ARDC # world to know -- and some of what they didn’t.” Suite 502 ______a lie that helped her attack that person’s credibility. Palatine, IL 60074 Information frequently can be obtained with- Telephone Email out needing posters’ passwords, she said, advising Phone: 847-221-2601 Method of Payment: ___ Visa ___ MasterCard ___Check participants to find out what they can early in the Fax: 847-221-2844 ______case, before posters perhaps reset their information to (Please see the main NWSBA website for an update Email: [email protected] Credit Card # Expiration Date 3-digit Code “private.”Most young people have revealing photos Website: www.nwsba.org ______on these topics. One includes a decision from the Billing Address on Card and statements on their Public Facebook page. That 11th Circuit Court of Appeals, which ruled that a changes when the case gets filed or shortly thereafter. ______person under investigation for child pornography is Signature As for case law, she said she loves the 2010 not required to unlock his computer’s hard drives for case of EEOC vs. Simply Storage Mgmt.. Defen- federal investigators.) Newsbriefs - 8 Newsbriefs - 9 Matrimonial Law Update 4 MCLE By: Anna Bush Credits* N ORTHWEST S UBURBAN B AR A SSOCIATION COME TO THE We will also have Manish Bhatia who has just MATRIMONIAL LAW COMMITTEE CLE opened his own firm and who is an estate planning specialist. Manish will talk about estate planning On February 11, 2013 at the Wojcik Center Matrimonial Law CLE and how it is impacted by divorce. He will also talk at Harper College in Palatine, the Mat Law Commit- about special needs trusts in divorce cases. These are tee will host its annual Continuing Legal Education important areas for our clients and we, as divorce at- February 11, 2013 School Law and Divorce Event. We have a group of great speakers ready to torneys, need a good understanding of same. 12:30 pm - 4:30 pm Miriam Cooper, Law Offices of Miriam Cooper entertain and inform you, combined with great food Wojcik Conference Center and a wonderful environment. Rather than do our Last, but surely not least, Howard Bernstein Harper College

CLE at the old Forest View high school site, we find will give us a case law update. We always feature 1200 E. Algonquin Rd FAFSA Forms in Divorce Cases willing “partners” or sponsor to help us fund our Howard because he distills the cases and tells us Palatine, IL Harper College Financial Aid Department wonderful location. We will have a great buffet lunch which are the most important. It saves a lot of read- $100 –Members and then embark upon several hours of meaningful Estate Planning and Special Needs Trusts in Divorce ing and Howard always reduces the cases to their $175 –Non-Members and informative talks. essence, which I always appreciate. It is easy to get After February 4, 2013 Cases $110 Members & $185 Non-Members Manish Bhatia, Law Offices of Manish Bhatia mired in the minutia and lose the larger concepts. It is always a challenge to come up with use- RSVP by 2/4/13 ful topics and interesting speakers and this year we’ve As ususal, we have a wonderful group of To avoid late registration fees Case Law Update hit the mark with both. Our own Miriam Cooper sponsors this year. They are Alexandra Goddard, Seminar will include Howard Bernstein, Partner, Schwartz, Wolf & Bernstein, LLP will be talking to us about school law and divorce. Nick Richardson and Sandra Coscino, Anderson & materials and lunch.

Mimi is a former teacher and has been a school board Associates, Miriam Cooper, Polachek & Polachek, To receive full credit, attendees MUST arrive Sponsored by: Alexandra Goddard, Nick Richardson and Sandra Coscino, member for many years. She brings not only her John Buczyna, Michael Meschino, Michael Min- by 12:30 pm. Anderson & Associates, Miriam Cooper, Polachek & Polachek, John knowledge about divorce but her practical experience ton, Mitchell Asher, Calzaretta, Gabe, & Associates, Level: Intermediate Buczyna, Michael Meschino, Michael Minton, Mitchell Asher, Calzaretta, as both a board member and a former teacher. She is Manassa & Neugebauer, Hunter & Roth and Bush NWSBA Matrimonial Law Gabe, & Associates, Manassa & Neugebauer, Hunter & Roth and Bush & an expert in this field and has always been my “go to” & Heise. These fine individuals and firms make it Committee Co-Chairs: Heise. Anna Markley Bush person for advice about kids in divorce and schools. possible to have this event at Harper College and we Anthony Calzaretta To access the Wojcik Conference Center, enter Harper College from Roselle Eileen Neugebauer Mimi has been a Cook County Child Representative/ sincerely thank them for their contribution. Rebecca Zeilenga Road. Parking is available in Lots 12 and 13. A Google Map is also provided GAL for many years and has a wealth of experience on the NWSBA website on the Mat Law Registration Page. and knowledge to share with us. MAT 021113 The flyer in Newsbriefs has the time and cost. N ORTHWEST SUBURBAN ______B AR ASSOCIATION Hope to see you there. Bring your appetite for lunch Name ARDC # Northwest Suburban Bar Association Our next speaker is as yet un-named but we and the law. 800 E. Northwest Highway ______PAYMENT: MC/VISA/CHECK expect it to be someone from Harper College to tell Suite 502 Palatine, IL 60074 Telephone Circle One us about completing FAFSA forms in divorce cases to Phone: 847-221-2601 ______/______help students obtain financial aid. I often have clients Fax: 847-221-2844 Credit Card # Exp. Date Security Code Email: [email protected] call me about how to complete the forms both during Billing Address of Credit Card:______and after the divorce. We know that Harper will send ______us a knowledgeable speaker on this subject. Signature Email address Newsbriefs - 10 Newsbriefs - 11 2013 Benefits Increase is Among the Lowest Since 1975 Northwest Suburban Bar Association By: Neil H. Good The 1.7 percent Social Security benefits in- The COLA was zero for 2010 and 2011. Ac- crease that took effect in January is among the lowest cording to published reports, the annual COLA has Spring Dinner Meeting hikes since the United States began making annual been below 2 percent a mere five times, including Thursday March 7, 2013 adjustments in 1975. 2010 and ’11, when it was zero. Michael Rothmann & Kenneth Apicella, Co-Chairs The 2012 increase was 3.6 percent, and fol- Another significant change for 2013 is an lowed two years of no cost-of-living adjustments increase in the share of Social Security taxes paid Tax Issues for 2013 (COLA). by workers. For 2011 and 2012, a temporary cut had Joel M. Weiner, Law Offices of Joel Weiner The COLA for the more than 56 million So- reduced that share from 6.2 percent to 4.2 percent, We’re faced with new taxes on unknowns hidden in some of the recently cial Security beneficiaries began with checks received but the cut expired at the end of 2012 and was not passed legislation, including Obamacare. Mr. Weiner will explain how some in January 2013. Increased payments to the more than renewed. of these changes will impact law firms and their clients 8 million Supplemental Security Income beneficiaries began Dec. 31. 2012. Preparing Your Office in Case of Death or Disability The average retired worker is receiving ap- Scott Renfroe, ARDC proximately $21more a month, from $1,240 a month Ethical obligations and practical considerations. to $1,261. The total in benefits is roughly $15,100 a 2 Hour General MCLE Credit year, according to the Social Security Administration. The COLA increase also means a higher earnings ceiling for Social Security payroll taxes for Time: 5:30 PM Cocktails (Cash Bar) workers. For the second straight year, the maximum 6:30 PM Dinner & Presentation amount of earnings subject to the Social Security Place: Chicago Prime Steakhouse tax – the ceiling is known as the taxable maximum 1444 E. Algonquin Rd., Schaumburg, IL – went up, increasing $3,600 to $113,700 from $110,100. The SSA estimates that this increase af- Price: $75 Members and $150 Non-Members fects nearly 10 million workers, of the estimated 163 million people who will pay Social Security taxes in RSVP: By February 28, 2013 2013. After February 28, 2013: $85 Members & $160 Non-Members As an example, someone making $150,000 Name: ______Phone#:______Email: ______a year will pay Social Security taxes on $113,700 of earnings this year, instead of $110,100. That will in- Payment Options: VISA ____ MC ______Check_____ crease the worker’s Social Security taxes an estimated ______$223.20 for the year. Credit Card No. 3 Digit-Security Code

The cost-of-living adjustment is determined ______by the change in the “consumer price index for urban Billing Address for Card Exp. Date wage earners and clerical workers, from the third Mail Check to: NWSBA 800 E. Northwest Highway, Ste. 502 quarter of the previous year (2011, this year) to the Palatine, IL 60074 third quarter of the current year.” The Bureau of La- Fax: 847-221-2844 Phone: 847-221-2601 bor Statistics determines that figure. Newsbriefs - 12 Newsbriefs - 13 Options for Homeowners Who Can No Longer Afford Their Home By: Robin M. Bradley & Gary A. Newland, Newland & Newland, LLP 3 MCLE N ORTHWEST S UBURBAN B AR A SSOCIATION What do you do if you can no longer afford your 7. Chapter 7 Bankruptcy allows a borrower to Credits home? In today’s housing crisis countless homeown- avoid collection on most of their debt, with the excep- ers are faced with this very question. There is no sim- tion of student loans and a few other types, and can ple answer as each homeowner’s situation is unique. also help a borrower be approved for a loan modifica- There are many options available to individuals and tion. families having trouble making their mortgage payments. Some of the more common are listed below. 8. Chapter 13 Bankruptcy can also be a good op- Foreclosure CLE tion as it can allow a borrower to strip a second mort- 1. Sell the house. This is a good option for home- gage from the property and avoid the debt or have an Program Moderator: owners who have equity in the property but can no affordable payment plan established by the courts. longer afford it, especially if housing values continue 9. Renting the home or taking on a roommate who to decline and economists are not clear when the pays rent can help with the expenses. It can also Gary Newland of Newland & Newland, LLP prices will begin to rise. The homeowner can use generate additional income that can be used to make a the proceeds of the sale towards a smaller house or a borrower a better candidate for a loan modification. rental. Tuesday, March 13, 2013 10. Walking away and severing ties with the home is Topics: 2. A loan modification is a great option for many an option, however there are significant risks to con- 5:45 pm - 9:00 pm homeowners. The Federal Government has programs sider if considering this option. Generally people that Commercial Foreclosures in place (such as HAMP) to help homeowners obtain feel they have no rights just walk away upon default Forest View Education Center Mitchell A. Lieberman, Noonan & Lieberman, Ltd., loan modifications. Lenders also have an in-house rather than make a business decision. 2121 S. Goebbert Road modification process for homeowners seeking to Arlington Heights modify that cannot qualify for HAMP. A loan modi- 11. A combination of the above is often the best Advising the Client in Foreclosure: fication can provide a lower interest rate, extend the option. Parking Lot B Entrance #1 located term of the loan and in some circumstances reduce off Goebbert Road Options and Remedies principal, all resulting in a lower monthly payment. A lawyer must understand the impact on credit, Stephen S. Newland, Newland & Newland, LLP, An attorney who has experience in foreclosure de- employment, finances long and short term and what $50 members / $100 non-members fense and loan modification should be hired for the is best overall for the particular circumstance of the After March 6, 2013: loan modification process as there are some nuances individual and family. $60 members/$110 non-members “How to Win at Foreclosure Defense” to the application process. Courts are granting deficiency judgments for owner Seminar will include a light Strategies for working with State and Federal 3. A short sale is another good option for many. occupied properties more and more. Many lawyers A short sale is when the homeowner sells the home dinner and materials are advising clients the bank will not seek a deficien- programs, Chapter 13, HAMP, Loan Modification and pays the proceeds to the lender. Often times that cy judgment. This is clearly malpractice. It depends The seminar will begin promptly Options and the Illinois’ Hardest Hit program. lender will let the homeowner out of the remaining on the bank, the law firm and the judge if a deficiency at 5:45 pm. To receive full credit amount owed, but not always. A short sale must be judgment will be requested. Also mortgage insurance approved by the lender. Some lenders are offering attendees MUST be What is a “win” in foreclosure defense? can proceed against the homeowner if there is a defi- checked in by 5:45 pm. Lorinne Cunningham, Newland & Newland, LLP large financial incentives to short sale. ciency and if there is mortgage insurance.

4. A refinance is an option for some borrowers. As This program is appropriate for with loan modifications, the Government has some As each homeowner’s situation is different, it is ALL LEVELS Foreclosure Defense Strategy in different initiatives in place (such as HARP) to assist home- best to contact an attorney who works in the area of foreclosure defense, bankruptcy and strategic default owners refinance their loan if underwater. For Senior RSVP by March 6, 2013 Counties and how it Changes Citizens a reverse mortgage may be a great idea. to develop the best plan for each individual borrower. Bankruptcy is not usually the first option nor the best to avoid late registration fees. Robin Bradley, Newland & Newland, LLP 5. A deed in lieu of foreclosure is a great option for for people today as there are many weapons in the homeowners who want to walk away from the home. attorney’s arsenal. Foreclosure031313 The bank gets the home and the borrower is usually N ORTHWEST SUBURBAN off the hook for the debt. The foreclosure process is It is not recommended for anyone to use an out of B AR ASSOCIATION ______skipped. Unfortunately, the banks are not always open state service that claims it can help borrowers navi- Name ARDC # 800 E. Northwest Highway ______to this option, but it is definitely worth considering gate through foreclosure or negotiate a loan modifica- Suite 502 for borrowers who want to walk away. tion. Many of these services are scams. Palatine, IL 60074 Telephone Email

6. A consent foreclosure is another good option for Phone: 847-221-2601 Method of Payment: ___ Visa ___ MasterCard ___Check Fax: 847-221-2844 ______borrowers who want to walk away from the home. Email: [email protected] Credit Card # Expiration Date 3-digit Code The homeowners agree not contest the foreclosure A Foreclosure CLE is being offered on Website: www.nwsba.org and the bank takes the property by judgment. The ______March 13, 2013 Billing Address on Card added benefit to a consent foreclosure is that the bank ______waives its right to seek repayment of the loan beyond Signature what it realizes from the sale of the property after Please see the adjoing page for more details. judgment. Often times consent foreclosure is accom- panied by a financial incentive. Newsbriefs - 14 Newsbriefs - 15 During This Month...... By: Joseph C. Morton Professor Emeritus, Northeastern Illinois University (February) in 1704 the French Canadian Governor dren were killed outright in front of their parents, but Vaudeuil sent a war party of some 200-300 Abenaki the remaining five almost miraculously survived the Indians and 50 French-Canadians, led by Hertel de massacre and captivity. This 1704 “Deerfield Mas- Roubille, to attack and destroy the western Massa- sacre” was only the bloodiest attack of many fought chusetts village of Deerfield. During the early morn- along the Canadian-New England border in what is Justice Aurelia Pucinski with Elliot Joel DeGrazia, standing, with Brian The Honorable Judge Hyman Riebman, ing assault, the attackers killed 44 residents (which called in American history Queen Anne’s War. Heidelberger. Heise and Anna Markley Bush. with Barry Silver (center) and Elliot included 9 women and 25 children), captured 109 Heidelberger (right). (approximately 40% of the population of the entire This conflict was the second war fought in America village), and destroyed nearly half of the town’s 41 between England and France in what is commonly re- houses. Somewhat surprisingly, however, over 130 ferred to as the Second Hundred Years’ War. As with inhabitants survived to tell of what has ever since the First Hundred Years’ War, 1337-1453, the Second been referred to as “The Deerfield Massacre”. One Hundred Years’ War, 1689-1815 was a series of con- of the inconsolably dazed captives was the village’s flicts between England and France. The first, King Puritan minister John Williams who later described William’s War, 1689-1697, was followed by Queen in gruesome detail his having to watch the marauding Anne’s War, 1702-1713, then King George’s War, Indians brutally kill two of his children and viciously 1744-1748, then the French and Indian War, 1754- Mike Femal does a little multi-tasking William Beattie and Stephanie Olsson. Simrit Patel, left, with Angel M. Traub. kill his two Black servants. As he was being led off 1763, then the American Revolution, 1775-1783, and prior to the dinner presentation. into captivity, the Pastor saw his house being burned finally the French Revolution and Napoleonic Wars, to the ground. Years later after their release, Pastor 1792-1815. John William (a Harvard graduate who was described as “a man of character and education”) and his son “The Deerfield Massacre” was one of the bloodiest Stephen both wrote graphic accounts of the Massacre and widely reported episodes of Queen Anne’s War itself and their miserable captivity thereafter. The in America. This world-wide conflict ended with the father’s account is particularly informative! Around 1713 Treaty of Utrecht in which England was the 4:00 A.M. on that cold, snowy February 29th morn- clear victor. France ceded to England Hudson Bay, ing, the French-Canadian and Indian attackers had Newfoundland, Acadia (renamed Nova Scotia), and managed, according to John Williams’ somewhat St. Kitts and Nevis islands in the West Indies. The Lance Ziebell and Jennifer Burt. Left to right: Jessica Oefelein, Co- Paul Bach, left, and John Saletta with embellished narrative, to silently (“as a cat stalking French, for their part, retained Cape Breton Island, Chair of the Membership Committee, Fedor Kozlov , right. with Anthony Ferraro and Monica its prey”) scale the wooden palisade and when all several islands at the mouth of the St. Lawrence Gurgiolo. were inside fired a shot and immediately, with “hor- River, and fishing rights off Newfoundland. How- rid shouting and yelling”, the attack began. Men ever, the Treaty of Utrecht was an armistice not a real who resisted were quickly killed whereas many of American peace treaty since it did not decide the is- the women and children were captured, bound, and sue of who would control the American continent. carted off to Canada to be converted to Catholicism or ransomed. So one sided was the surprise assault, the entire battle took only a little more than one hour. Crystal Lake resident Joseph C. Morton is Profes- Luckily Pastor John Williams and his wife lost “only” sor Emeritus at Northeastern Illinois University and two of their eight children. Happily one daughter, on author of The American Revolution and Shapers of Maria Delia, left, with Marie Murphy. Terry Slaw with John Zelenka, right, Tracy Callahan, left, with Stacey Cos- this fateful day, was visiting a friend in nearby Hadley the Great Debate at the Constitutional Convention NWSBA’s Association Attorney. sette. of 1787. [email protected] and therefore escaped harm and capture. Two chil- Newsbriefs - 16 Newsbriefs - 17 Continued From Previous Page taxpayers facing IRS collection Law and Conclusion IRS Practice and Procedures action have is the right to request Law and Conclusion a collection due process (“CDP”) The Internal Revenue Code re- By: Joshua Nesser, Lavelle Law, Ltd. hearing. By requesting such a quires the IRS to issue a Final Abatement of Failure to File payer requested that the IRS abate or her own attorneys’ fees even in Section 7430 of the Internal Rev- hearing, a taxpayer generally can Notice of Intent to Levy prior to Penalty – Ensyc Tecnologies. v. the penalty, but the IRS rejected a successful suit against the IRS enue Code authorizes an award discuss his or her tax liability with actually issuing a levy. Once this C.I.R., T.C. Summ.Op. 2012-55 this request. The taxpayer then unless the court finds that the IRS’s to taxpayers of attorneys’ fees an IRS appeals office and discuss notice is sent, taxpayers have 30 (U.S. Tax Ct. 2012) filed suit with the U.S. Tax Court position was not “substantially jus- and costs assuming they are the alternative resolutions to a levy. days to enter into an agreement to review this determination. tified,” among other requirements. prevailing party in an administra- Often, if the taxpayer is not sat- with the IRS to pay their taxes, or Why This Case is Important: Of This is an example of a case where tive or court proceeding concern- isfied with the appeals officer’s else the IRS will be permitted to all the penalties the IRS assesses Law and Conclusion the IRS did not meet this standard. ing a tax dispute. This award may decision, he or she has the right to issue wage garnishments and bank against Taxpayers, the penalty that include both reasonable costs file a legal petition requesting court levies. In the alternative, taxpayers the IRS is least willing to abate is Section 6699 of the Internal Rev- Facts incurred in connection with an IRS review of such decision. This case may request a CDP hearing - a pro- most likely the failure-to-file pen- enue Code provides that an S cor- administrative proceeding and rea- details the standard under which cess through which taxpayers are alty. According to the IRS, the duty poration that does not timely file In Tarpoff, the taxpayer was the sonable litigation costs incurred in courts will review the outcomes of able to propose resolutions to IRS to file a tax return on time is one its income tax return is liable for a employee of an LLC that failed to connection with a court proceeding CDP hearings. appeals officers. Until such a hear- that taxpayers must strictly adhere penalty equal to $89 per sharehold- pay its employment taxes. When against the IRS. However, unless ing has been held, which generally to. It cannot be delegated to tax er for every month the tax return is an entity fails to pay its employ- a taxpayer can show that special Facts is not for months after a hearing preparers. Therefore, a taxpayer’s late (but not to exceed 12 months). ment taxes, the IRS is permitted to circumstances exist, the attorneys’ is requested, the IRS cannot issue argument that the failure to timely This penalty is not imposed, how- hold certain individuals, generally fees awarded to the taxpayer will In Dalton, the taxpayers, a married levies. When the relief taxpayers file his or her return was inadver- ever, if the failure to timely file the owners and officers of the entity not exceed an amount set forth couple, had a federal tax liability. request at such a hearing is denied, tent or was due to the fault of an return is due to reasonable cause. who were responsible for ensur- in the Internal Revenue Code (in When the IRS sent taxpayers a “Fi- they generally have the right to accountant is rarely successful. A failure is due to reasonable cause ing that the taxes were paid and 2011, this amount was $180 per nal Notice of Intent to Levy,” the file a U.S. Tax Court petition such This case represents an exception if the taxpayer exercised ordinary had authority to see that they were hour. taxpayers responded by exercising denial. In this case, the U.S. Court to the rule. The Court decided to business care and prudence and paid, jointly and severally liable their right to request a CDP hearing of Appeals held that the Tax Court abate the failure-to-file penalty de- was nevertheless unable to file the for a portion of those taxes. In this To qualify for this award, in ad- with an IRS appeals officer. During did in fact review the results of spite the taxpayer presenting what return within the prescribed time. case, the only individual that the dition to prevailing in litigation, a this hearing, the taxpayers stated to the CDP hearing using the wrong seemed like a weak case. Based on the facts that the ac- IRS revenue officer held personally taxpayer must exhaust all adminis- an appeals officer that they did not standard. Rather than applying a de countant sent the taxpayer the 2008 liable for the LLC’s unpaid taxes trative remedies available to them, have sufficient income or assets novo standard and giving the IRS’s Facts return in time for it to be filed, that was the taxpayer. This was despite must not unreasonably protract to pay their liability in full. There- findings no deference, the Tax the taxpayer’s president appar- overwhelming evidence presented the proceeding, and demonstrate fore, they requested that the IRS Court should have used an “abuse In Ensyc, the taxpayer, an S corpo- ently signed the return and retained by the taxpayer that he was not that his or her costs are reason- permit them to settle their liability of discretion” standard, mean- ration, failed to file its 2008 in- a copy of it, thinking it had been responsible for ensuring that the able. Furthermore, his or her net for less than the full amount due ing that the IRS’s findings should come tax return on time despite the filed, and that the taxpayer sent entity’s employment taxes were worth must not exceed$2,000,000. through the offer in compromise only have been overturned if they fact that its accountant provided the required Schedules K–1 to its paid and that another individual Finally, no fees will be awarded program. The IRS determined that were determined to be arbitrary or a completed copy of the return a shareholders, the Court concluded was. The IRS’s decision was based if the IRS can show that its posi- the taxpayers owned real property unreasonable in light of the IRS’s week before its due date. The tax- that the taxpayer exercised ordi- mostly on the taxpayer’s authority tion was substantially justified. In with a value that exceeded their tax records. Using this deferential payer’s records contained a copy of nary business care and prudence to sign checks on the entity’s be- this case, due to the IRS’s failure liability, and, as a result, rejected standard, Court of Appeals agreed that return signed by its president and had reasonable cause for the half; this is just one of the factors to fully investigate the relation- the offer in compromise. The tax- with the IRS’s determination and and dated March 16, 2009, the failure to timely file its return. the IRS is supposed to look at in ship of the taxpayer and other payers, contending that they were upheld its denial of the offer in return’s due date. Almost 6 months Accordingly, despite the fact that holding individuals personally li- individuals to the entity and or to not the owners of the property in compromise. later, the IRS received a return it seems that the taxpayer simply able for unpaid employment taxes. take into account evidence offered question, filed a Tax Court petition that was postmarked September 8, forgot to file the return, the penalty The taxpayer appealed the revenue by the taxpayer and other credible to overrule the appeals officer’s 2009. The return itself was dated was abated. officer’s decision to the IRS ap- individuals, the IRS found that the determination and force the IRS to IRS’s position was not justified. accept their offer in compromise. February 24, 2009. The taxpayer peals office. This appeal was de- The NWSBA Federal Tax Com- contended that this return was Taxpayer Recovery of Attorneys’ nied. In response, the taxpayer filed Therefore, the IRS awarded the The Tax Court reviewed the IRS’s mittee meets the second Wednes- intended to be an amendment to Fees – Tarpoff v. U.S., 2012 WL suit in the United States District taxpayer $23,756.97, which took determination using a “de novo” day of every month, except during the return it claimed to have filed 2344164 (S.D.Ill. 2012) Court. The taxpayer was successful the above-referenced statutory rate standard, meaning that the Court on time, but which the IRS had no in that case and the liability as- into account. reviewed the case with no defer- the summer from 12:15 p.m. to record of receiving. He could not Why This Update is Important: sessed against him was abated. The ence to the IRS’s determination. In 1:15 p.m. at Ritzy’s Cafe, 2765 Court Review of Collection doing so, it found for the taxpay- Algonquin Road, Rolling Mead- explain why it was dated prior to Taxpayer victories against the taxpayer then moved for the Court Due Process Hearings - Dalton the date he supposedly meant to IRS in court are rare. Even rarer to require the IRS to reimburse his ers and ordered the IRS to accept ows, IL 60008. Please feel free to v. C.I.R., 682 F.3d 149 (1st Cir. the offers in compromise. The IRS contact the committee chair Tim file the original return. The IRS is- are cases in which the taxpayer is administrative and legal fees. 2012) sued a penalty against the taxpayer victorious and is able to recover appealed the ruling on the basis Hughes with any questions at for failing to timely file the return its attorneys’ fees from the IRS. that the Tax Court used the wrong 847.705-9698 or thughes@lavel- Why this Case is Important: One lelaw.com. in the amount of $6,408. The tax- A taxpayer is responsible for his Continued on the Next Page of the most important rights that standard of review. Newsbriefs - 18 Newsbriefs - 19 Restaurant Review WHY ATG ? By: Anna Markley Bush brown, included a little side salad and home made

There’s no way to have CAFÉ NORDSTROM croutons. It was divine and filling. It was a hearty a successful real estate practice without lunch. In addition, there is an offering of hearty sal- being a title agent. ATG is our go-to for their system, their staff, and their physical Yes, the restaurant that I am reviewing this ads also. My favorite is the Salmon Nicoise. It has place. Plus, ATG is forward-looking, month is Café Nordstrom. Please don’t think that I baby greens, romaine lettuce, with an herb and Dijon ‘‘always adding products and services to benefit the practice of law. Real estate am crazy but I actually go out of my way to eat there. roasted salmon slice, french green beans, kalamata deals have become quite complicated, but The food is excellent and the service is wonderful. I working with ATG streamlines everything. olives, grape tomatoes, red onion, oven roasted pota- Being able to do so much online is the usually eat at the Nordstrom Café in Chicago at the toes, egg, capers and a Dijon balsamic vinaigrette. It absolute best thing. In addition to the technology, ATG has a knowledgeable Michigan Avenue store or at Woodfield. I have, how- is yummy. I am also fond of the grilled shrimp and staff. There’s nothing they haven’t seen or ever also eaten at the Nordstrom in San Francisco, arugula salad with grilled sweet corn, arugula, wild solved. If we call or email with a question, the response time is always the same day, Palo Alto, Old Orchard and Aventura, Florida. My shrimp, grape tomatoes, warm polenta croutons (the often within the hour. ATG is the only husband was more than once at a seminar at a resort star of the dish), and a Parmesan cheese crisp and a way to go. in Aventura, Florida and wives, if present, were to be creamy garlic vinaigrette. Matthew B. Brotschul J. Ryan Potts invisible. The resort food was a fortune so I never My daughter adores the grilled bruschetta Brotschul Potts, LLC Chicago ate there, but the resort had a bus every day that went pizza or the margherita pizza and my husband likes ATG Members since 2007 every hour on the hour to a lovely upscale mall next the prosciuto and four cheese pizza. ’’ door. I took the bus every day for three days and ate There are pasta offerings also such as chicken at Nordstrom. I was there so often, that the employ- and artichoke pasta and penne Bolognese. The café ees in the restaurant thought that I worked there. I specialities include a gilled skirt steak with chimi- did get to eat lots of the food–and did some shopping, churri, a Tuscan roasted salmon and a Tuscan roasted too. chicken. There are vegetarian offerings also and For those of you who have never been to Café hearty sandwiches. Nordstrom, you go through a line, order your food, Positively not to be missed are the desserts. pay for your food, and take a seat. You get a number The BEST red velvet cupcakes on earth come from ATG: Making good lawyers better. at the register. A wait person then comes to you and there. I have used them for wedding and baby show- retrieves your number and your food is brought to ers as the dessert because they are so good. In addi- 800.252.0402 Contact us for more information: you. There are lots of drink refills offered and they’ll tion, the cookies and macadamia, coconut and choco- Phil Krawiec Business Development Representative WWW.ATGF.COM Direct Phone: 312.752.1219 bring you extra bread and a nice little piece of choco- late chip bars are to die for. Remember, you can get E-mail: [email protected] late at the end. You can wrap a nice lunch or dinner desserts to go which we often do. It is something ATG is an Illinois Accredited offering in 30 minutes or so and have a good meal. Continuing Legal Education Provider. nice to bring home to my husband before the Nordie’s Offices in: Arlington Heights | Belleville | Champaign Now, about the food. The soups are home- bill arrives. Chicago | Frankfort | Libertyville | Lombard Oak Lawn | Skokie | Wheaton | Waukesha, Wisconsin made. The tomato basil is a constant and there are In all, a good place to shop and an unlikely

NLT | Belvidere | Crystal Lake | Rockford seasonal changes. I recently had the chicken pot pie place for good eats. Try it and see. soup. It was wonderful and served with a couple of floating pieces of puff pastry that were golden Newsbriefs - 20 Newsbriefs - 21 Continued From Previous Page Then the husband and debtor-wife tential for larger bonuses and stock Matrimonial Law Committee - Recent Decisions lived together in the Antioch home. options. Husband also filed a pe- By Howard Bernstein SHAM DIVORCE Wife filed for bankruptcy and the tition for the ex-wife to reimburse GRANDPARENT VISITATION appeal, the trial court was affirmed, WARDS - FILING FOR U.S. filed an adversary proceeding him for an over payment on a bonus citing Flynn v. Henkel, 227 Ill. 2nd DIVORCE In Re JOANN C. SCHAUDT, under 11 U.S.C.A. 523(a)(2)(A), he paid her. The trial court reduced IN RE ANAYAR, a minor (MIL- 176. The trial court’s finding that Debtor, U.S.A, Plaintiff, v. fraudulent transfer. The U.S. was husband’s support obligation based IRMO KARBIN, No. 112815 DRED M.) v. VANESSA M.R., the grandmother did not meet her JOANN C. SCHAUDT, Defen- able to show that the debtor-wife upon lower base salary and ordered (Oct. 4, 2012) No. 2012 Il.App.(1st) 121101, burden of proof was not against the dant. U.S. Bankruptcy Court, had consulted with a tax attorney the ex-wife to reimburse her former Aug. 31, 2012 Northern District of Illinois. Not manifest weight of the evidence. This case reverses a long prior to the divorce in order to get spouse for the overpayment in the Published (March 16, 2012) “innocent spouse” recognition as to bonus he gave her. On a motion to The paternal grandmother standing rule (1986) that held a COURT APPOINTED EVALUA- her husband’s tax liens. The bank- reconsider, the court increased hus- filed a petition for visitation. This guardian of a ward cannot initiate TORS-IMMUNITY In the mid 1990’s the IRS ruptcy court found that the divorce band’s support obligation. Husband is the history. The child’s parents the filing for divorce but allowed filed liens against debtor’s husband was a sham designed to defeat the was ordered to pay 50% of his gross were never married to each other. COONEY, et al v. RISSITER, a guardian to respond and file a for back taxes the husband owed IRS claim and that the debtor-wife salary to his former wife plus 50% The paternal grandmother was No. 2012 Il.App.(1st) 102129, counter-petition. IRMO Drews, from the operation of his business and her husband worked together in of his net bonuses. The MSA did active in the child’s life and had a August 10, 2012 115 Il.2d 201. Husband was the in which the debtor had no inter- the transfer of the Northbrook home. not define “net bonuses”. The Ap- close relationship with the child. guardian of his wife who was Plaintiffs filed a class ac- est. Husband set up a trust to oper- “That shared fraud was imputed to pellate Court defined net bonus as The GAL testified that the pater- seriously injured in an auto action civil rights action in federal ate his business to prevent the IRS the debtor- wife and created a debt gross bonus minus Medicare and nal grandmother had a long and cident. Husband became ill and court against defendant, who was from using business assets to satisfy that she owed to the U.S. separate Social Security. Income tax was not quality relationship but was often transferred guardianship of his wife the court appointed custody evalu- the tax lien. In addition, another from ”the husband’s tax debt.” to be deducted because the wife’s overbearing and interfered with to his wife’s daughter by a previ- ator in a custody dispute between trust was set up to own 98% of the share was taxable to her. If husband the relationship between the child ous marriage. Husband filed for plaintiff and her former husband. business trust and debtor owned was allowed to deduct income tax and her mother. The child’s father divorce and the guardian, on behalf UNALLOCATED SPOUSAL The federal district court dismissed 2%. Husband had an interest in a from gross bonus, the wife’s share was deported to Equador and the of the wife, filed a counter-petition SUPPORT the case finding defendant im- Northbrook, Illinois home that was was already reduced and she would paternal grandmother filed a peti- for divorce. Wife’s guardian began mune from any liability. Plaintiffs held in trust. In 2005, Husband and have to pay taxes on her share a section to become the child’s guard- discovery regarding husband’s IRMO FOREST, No. 2012 then filed a suit against defendant debtor were divorced and the agree- ond time. The court did not rule on ian, which was denied. The child’s use of shared assets. Husband Il.App. (1st) 111868-U (June 18, in state court alleging intentional ment, entered into shortly after the stock options because the trial court mother denied all future visits withdrew his petition and argued 2012) Rule 23 infliction of emotional distress. trusts were formed, awarded the did not have as an issue stock op- between the child and the paternal that the guardian must dismiss the The trial court dismissed the case debtor-wife the husband’s interest The MSA in this case tions that had not yet been awarded grandmother. The grandmother al- wife’s petition because a mentally citing cases holding court appoint- in the Northbrook home. The MSA called for husband to pay wife over to husband. leged that denial of visitation with disabled person cannot be the one ed evaluators are immune from required husband to pay debtor-wife $5,000.00 bi-weekly maintenance her granddaughter would harm the seeking the divorce. The trial and prosecution AND the action was $8,000.00 per month even if she re- for unallocated family support plus child. The trial court denied the appellate courts agreed with the barred by res judicata. The par- married. The family trust named 50% of the gross income from his grandmother’s petition citing 750 husband’s argument. The Supreme ties in the state court were identical their children as the sole benefi- base income of $275,000.00 and ILCS 5/607(a-5)(3) that places the Court reversed stating that “it to the parties in the original. The ciaries. After the divorce the par- half of any net bonuses. Husband burden on the petitioner to prove would not allow the law to unfairly issue was previously decided by ties continued to live together in the sold his business and a new job paid that the parent’s actions and deci- treat incompetent spouses, leaving the district court and the issue in Northbrook home. Six months later, less salary. Husband filed a peti- sion regarding visitation are harm- them at the complete mercy of the this case was the same as the is- husband moved into a home in An- tion to reduce his support payments ful to the child’s mental, physical competent spouse without consid- sue in the federal court case. The tioch, Illinois which he purchased based upon the lower base salary. or emotional health. There is a eration of their best interests.” Howard Bernstein is a partner at same immunity applies to all court with a mortgage on the Northbrook Wife responded that the payments Schwartz, Wolf & Bernstein LLP, rebuttable presumption that the appointed attorneys representing house, procured by a false mort- should not be reduced because for- in Buffalo Grove and specializes parent is fit and the denial of visita- in Domestic Relations and Family children. gage application by the debtor-wife. mer husband’s new job had the po- tion is not harmful to the child. On Continued on the Next Page Law, Bankruptcy and Real Estate. Newsbriefs - 22 Newsbriefs - 23

2 Prof. ORTHWEST UBURBAN AR SSOCIATION Credits N S B A

The Northwest Suburban Bar Association cordially invites you to Corporate Business Law CLE

Susan Dawson & Maxwell Petersen, Co-Chairs Judges’ Night 2013

March 19, 2013 Thursday, April 18, 2013 Rosewood Banquets 5:00 PM - 7:15 PM 9421 W. Higgins Road Forest View Education Center Rosemont, IL 2121 S. Goebbert Road Arlington Heights Topic: 6:00 PM Open Bar & Hors D’oeuvres Parking Lot B Entrance #1 located off Goebbert Road Ethical Issues in Business 7:30 PM Dinner

$50 members / $100 non-members Representation The Recipient of the 2013 Public Service Award and After March 7, 2013: The Recipient of the 2012 Honorable Timothy C. Evans Scholarship $60 members/$110 non-members Will be Honored and Seminar will include a light dinner and materials An Analysis on Proper Use RSVP by April 11, 2013 $150 - Members The seminar will begin promptly Of Waivers at 5:00 PM. To receive full credit $200 - Non-members (After April 11th: $170 - Members; $220 - Non-Members) attendees MUST be checked in by 5:00 PM. Judges are guests of the NWSBA This program is appropriate for ALL LEVELS **This course is for 2 hours of Professional Responsibility Credit pending and will be sent individual invitations approval by the IL Commission on Professionalism Judges’ Night Co-Chairs: Thomas Glasgow and Martin Glink

Northwest Suburban Bar Association ______CorpBusLaw031913 800 E. Northwest Hwy. Name N ORTHWEST SUBURBAN Suite 502 ______B AR ASSOCIATION ______Palatine, IL 60074 Telephone Email Name ARDC # 800 E. Northwest Highway Phone: 847-221-2601 Method of Payment: ___ Visa ___ MasterCard ___Check ______Fax: 847-221-2844 Suite 502 [email protected] ______Palatine, IL 60074 Telephone Email www.nwsba.org Credit Card # Exp Date 3-digit code ______Name on Card & Billing Phone: 847-221-2601 Method of Payment: ___ Visa ___ MasterCard ___Check Fax: 847-221-2844 ______Address of Card Email: [email protected] Credit Card # Expiration Date 3-digit Code Website: www.nwsba.org ______ENTREE CHOICE: Circle One: Beef Chicken Salmon Vegetarian Billing Address on Card ______Signature Newsbriefs - 24 Newsbriefs - 25 December Board Meeting Highlights Members in the News By: Jay A. Andrew, NWSBA Secretary IT Committee is seeking additional January 24, 2013 Winter Dinner Congratulations to Elliot Heidelberger on having December 21, 2012. Judge Crandell served as judge The January Board of Directors members if any one is willing to get Meeting, Ram Restaurant & Brew- an article published in a recent issue of LEADING in the DesPlaines and Rolling Meadows courthouses Meeting was held at the Association in on phase one of the project the ery 5:30PM-9:00PM LAWYERS Magazine. The article recognized not and will be remembered fondly by many of our mem- Office in Palatine, Illinois: time to act is now. only the intellectual prowess of Elliot, but also al- bership. February 4, 2013 Matrimonial lowed a glimpse at a decent and distinguished mem- * * * * * President Neil Good discussed the The issue of having the NWSBA Law CLE, Wojcik Conference Cen- ber of the Bar. This Bar Association is proud to have upcoming open Board and Execu- Bar Days at the Third Municipal ter 1:00PM-5:00PM Elliot as one if its members. JUDITH JACOBI GREENBLATT tive Committee positions. There District over booked was discussed. * * * * * will be three (3) Board positions Last year there were 90 members February 13, 2013 Business Suc- Our condolences to The Honorable Judge Joel L. along with the Treasurer and Sec- who signed up for 82 time slots. It cession Planning CLE, Forest View CONDOLENCES Greenblatt and his family on the loss of his wife, retary positions of the Executive was determined that registration for Education Center Judith Jacobi Greenblatt, in January. Committee that will need to be filled 2013-2014 would take place on a 5:45PM-9:00PM THE HONORABLE ROSALAND M. CRANDELL through the Nominating Committee first come-first serve basis upon no- -Condolences to the family of The Honorable Ro- process. Applications for those po- tice from the NWSBA in June. February 21, 2013 Mock Trial In- saland M. Crandell who passed away on Friday, sitions are due in the Board office vitational, 3rd District Courthouse, on January 17, 2013. The applica- The Board discussed the status of 4:00PM-8:00PM. tion will consists of a Resume and the long rumored parking garage IS YOUR CLIENT WORRIED ABOUT Letter of Intent. fees being imposed at the Third Reception following for volunteers THE DEVASTATING COST OF District courthouse. It was deter- at Jimmy D’s District (appetizers NURSING HOME CARE? Michael Lightfoot discussed the mined that there is still no definitive and drinks to be provided) Pre-Planning | Wait & See Planning | Crisis Planning three (3) phased approach that the date upon which the County Board IT Committee is taking toward the will act on this. In the meantime, the upgrade of the NWSBA website, Board intends to contact the Cook www.nwsba.org. The three phases County Commissioners to express are 1) gain control over the con- our members’ strong opposition to tent on the webpage so that its con- this proposal. The Law Offices of trolled by the Association and not Anthony B. Ferraro, LLC the service provider 2) create mini Upcoming social and CLE events Attorneys-CPAs webpages for members that will al- were discussed: The Elder Law, Estate & Trust, and Asset low a choice of paid and non-paid Protection Law Firm Helping Seniors & their families protect against the devastating options for members 3) move the January 17, 2013 Pub Trawlers, financial cost of long-term care. Call for a FREE 15 min. Phone Consultation website into interactive content Westwood Tavern, Schaumburg, Il- 847.292.1220 www.ABFerraroLaw.com with blogs, videos and the like. The linois 5:30PM-8:00PM Columbia Center I ♦ 5600 N. River Rd. ♦ Suite 764 ♦ Rosemont, IL Newsbriefs - 26 Newsbriefs - 27 Bulletin Board NORTHWEST SUBURBAN BAR ASSOCIATION Ads are $20.00 per month and are published as a service to our Members. Call 847-221-2601

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Experienced with Robo Signing and other defenses.Call Gary INVERNESS: Suite of four offices in Williamsburg Village Professional A. Newland 847-797-8000. Office complex in Inverness, IL; owner’s offices are also in this six unit building; lower level space is bright and airy and includes two secre- DON’T WANT TO LEAVE COOK COUNTY? No problem. We Pub Trawlers Event tary areas; two miles north of Interstate 90 at Roselle Rd; rent is $1,650 are open 7 days a week. Mon-Sat 10am to 9pm and Sunday 11-6pm. per month and includes CAM, utilities and real estate taxes; owner is a Located inside the Westfield Fox Valley Shopping Center, Fox Valley licensed Illinois real estate broker; please call (847) 358-5757. Law Center Ltd. is accepting referrals in bankruptcy, criminal, immi- gration, family law and much more. Our bilingual attorneys and staff in February. can assist your clients in Kane, Will, Dupage, Kendall, and Dekalb counties. Call us at 630-236-2222 to schedule a consultation. The $100 consultation fee will be credited towards their retainer. Referrals PROBATE & TRUST ADMINSTRATION—Also, Estate Planning, The Next Scheduled Pub Trawler Event will be on SUPER LAWYER & AV rated Employment Lawyer in Skokie. Laurie J. Estate Tax and preparation of 1040 and 1041 income tax returns, real Wasserman represents clients in statutory claims for discrimination (in- estate transactions. Call Richard P. Miller, 847-981-9190 or email rpm- cluding disability, sex [including sexual harassment, sexual orientation, [email protected]. Thursday, March 21, 2013 and glass ceiling], pregnancy, age, religion, race, and national origin), Family and Medical Leave Act, and Wage and Hour; and drafting/litigation re employment contracts, non-compete agreements, trade secrets agreements, retaliation and whistleblowing. Telephone: (847) 674-7324; Email: [email protected]; Web: www.webemploymentlaw.com Location and Special Guest: WORKERS’ COMPENSATION: Very experienced in work injury claims. Trial, Appeals, Uninsured and all aspects of Work Comp. At Newland & Newland LLP we would like to help your clients and look To Be Announced forward to your referrals. We represent clients in Cook, Lake, McHenry, DuPage, Kane and Will Counties. Call Gary A. Newland 847-797-8000. REAL ESTATE TAX REDUCTION REFERRALS Amari & Locallo, whose practice is confined exclusively to real estate tax assessment process, is accepting referrals of commercial, industrial and multi-unit residential properties (seven units or more) from fellow NWS- BA attorneys. Co-counsel fees provided: Note all properties in the North and Northwestern suburbs are being reassessed in 2013. Amari & Lo- callo has offices in DuPage County to service the real estate tax needs of PUB TRAWLER SPONSORSHIPS: property owners in collar counties: Lake, Will, Kane, McHenry, DuPage, etc. Properties located anywhere in Illinois will be reviewed without cost $275 Per Event (Standard) . $350 Per Event (With Website Banner Advertising) or commitment. Call Katherine Amari O’Dell at (312) 255-8550. DISPUTES re: INSURANCE BENEFITS Experienced attorney (both If you have suggestions for a special guest or are interested in being a sponsor, please contact: Plaintiff and Defense) seeks referrals of disputes with Insurers and Em- ployers of Employee benefit matters, especially of disability cases, as well Colin Gilbert: [email protected] 847-934-6000 as life and health insurance cases. Includes ERISA (employee covered lawsuits) federal actions, as well as Insurance Policy matters. Please call Joseph Vito: [email protected] 847-247-9548 ROBERT H. MILLER at (847) 454-4509 or E-Mail to [email protected]. Jessica Oefelein: [email protected] INCOME TAX DEFENSE AND LITIGATION. Richard M. Colombik & Associates, P.C. focuses on IRS & State tax defense, tax court litigation, asset protection & complex income tax reduction and is available for referrals. Co-counsel fees provided. Extensive experience in all levels of IRS & State Dept of Revenue defense, including admin. review, appellate process, tax court litigation & appellate court work. From audits thru the Supreme Court, we can defend & represent your clients. Call Richard Colombik, JD, 800 E. Northwest Highway CPA, or Judith Gilliland, JD 630-250-5700. Info at www.colombik.com. Suite 502 Palatine, IL 60074 847-221-2601 www.nwsba.org Northwest Suburban Bar Association Non-Profit 800 E. Northwest Highway, Suite 502 Organization Palatine, IL 60074 U.S. Postage Paid Palatine, IL 60095 Phone: 847-221-2601 Fax: 847-221-2844 Permit No. 2522 Attorney Referral: 847-221-2681 www.nwsba.org

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CALENDAR

February 11 Matrimonial Law CLE

February 12 Board of Governors Meeting

February 13 Business Succession Planning CLE

February 21 Mock Trial (Please Note This is a Thursday)

March 7 Spring Dinner Meeting

Marach 12 Board of Governors Meeting

March 13 Foreclosure CLE

March 14 Traffic Law CLE

March 19 Corporate Business Law CLE

March 21 Pub Trawlers