Publications

• Estate planning for same-sex couples in light of Obergefell, Chicago Daily Law BulletinOn June 26, 2015, the US Supreme Court announced its decision in Obergefell v. Hodges, granting same-sex couples throughout the country the right to marry.  Lindsey Markus outlines considerations for same-sex couples in estate planning.  (October, 2015)

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• Annual gifts: An effective way to transfer wealth, Chicago Daily Law Bulletin – Lindsey Markus examines the benefits of making annual gift exclusions and how the use of gift trusts (children’s trusts and spousal access trusts) can be very beneficial to maximize the transfer of wealth and provide asset protection for beneficiaries. In this article, Lindsey also explains the benefits of structuring the gift trust as an intentionally defective grantor trust. (September, 2015)

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New Law Aims to Stop Financial Elder Abuse from Caregivers, Chicago Daily Law Bulletin – Illinois enacted the Presumptively Void Transfers to Caregiver Act to provide family members a means to challenge transfers made to caregivers.  Lindsey Markus outlines this new act, what types of transfers are covered, and considerations in leaving assets to caregivers.  (July, 2015)

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The Evolving Same-Sex Marriage Landscape, Chicago Daily Law BulletinPrior to Obergefell, only 37 jurisdictions recognized same-sex marriage.  Lindsey Markus examines the landscape for marriage and divorce across the country.  (April, 2015)

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• Funding the future: Grandparents Have Many Ways to Help Loved Ones, Chicago Daily Law Bulletin – Lindsey Markus examines tools that grandparents (or aunts, uncles, and parents) can utilize to help loved ones in their families. (March, 2015)

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• Important Reasons and Tips to Update an Estate Plan, Chicago Daily Law Bulletin – Everyone knows it is important to update their estate plan from time to time. Lindsey Markus summarizes key developments in the tax laws and case laws that can have material impacts on outdated estate plans. Learn how updating your plan can help you save or defer more than $407,000 in estate taxes! (February, 2015)

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• Updates to Power of Attorney for Health-care Issues in Effect January 1st, Chicago Daily Law Bulletin – Lindsey Markus outlines key changes to the Illinois health-care power of attorney form and why it is important for everyone over the age of 18 to have one in place. (January, 2015)

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• The Three Principles of Estate Planning, Attorney at Law Magazine: Chicago Loop Edition – Lindsey Markus outlines the four documents that everyone should have as the foundation of their estate plan. Learn how a revocable living trust helps to minimize estate tax implications, avoid probate, and provide asset protection to beneficiaries. (January, 2014)

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• Updates to Power of Attorney for Health-Care Issues in Effect Jan. 1, Chicago Daily Law Bulletin – Lindsey Markus outlines the changes that have taken place in the new Illinois statutory Power of Attorney for Healthcare form. This is a critical document for anyone and everyone over age eighteen to have in place. (November, 2014)

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• The POLST Form: Helping Spell Out the Details of Quality End-of-Life Care, Chicago Daily Law Bulletin – Lindsey Markus explains when the POLST form (Physician Orders for Life-Sustaining Treatment) should be utilized and the benefits of having such an advanced directive to help ensure quality end-of-life care. (October, 2014)

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• Getting 501(c)(3) tax-exempt status gets EZ-er, Chicago Daily Law Bulletin - The IRS released a new Form 1023-EZ for nonprofit organizations to apply for tax exempt status in a more efficient manner. Lindsey Markus outlines the application requirements under the Form 1023-EZ and those organizations eligible. (September, 2014)

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• Peace of mind - Buddhism and estate plans, Chicago Daily Law Bulletin - From her lessons with Carl Jerome of the North Shore Meditation and Dharma Center, Lindsey Markus examines the similarities between Buddhist philosophy and estate planning. Namely, the importance of having a plan in place to achieve peace of mind. (July, 2014)

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• Not all LLCs are created equal, so make sure yours matches your needs, Chicago Daily Law Bulletin - Recent court decisions in Illinois and Florida provide guidance on how limited liability companies ("LLCs") should be structured to maximize asset protection. Lindsey Markus discusses nuances in forming LLCs. (June, 2014)

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• A Lurking Federal Tax Law Minefield, Chicago Daily Law Bulletin – Lindsey Markus examines how increased estate tax exemptions and increased income taxes have dramatically changed the focus of estate planning from estate tax minimization to income tax minimization. And, how estate planning documents should be updated to help minimize potential income tax consequences. (May, 2014)

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• Save Millions with Estate Tax Return, Chicago Daily Law Bulletin – In order to take advantage of portability of estate tax exemptions, a timely estate tax return must be filed. Revenue Procedure 2014-18 provides an extension to file under certain circumstances. Lindsey Markus identifies how filing an estate tax return can translate into millions of dollars of tax savings. (April, 2014)

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• Assisted Reproductive Technology Poses New Estate-Planning Questions, Chicago Daily Law Bulletin - Lindsey Markus addresses the estate planning implications associated with assisted reproductive technology. Specifically, what happens to genetic material upon death? And, who stands to inherit? (February, 2014)

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• Options for Transferring Real Estate Properties at Death, Chicago Daily Law Bulletin – Owning property is full of challenges. In some instances, where a decedent owns property in multiple states, a probate estate or ancillary estate must be opened in several states, draining resources and causing tremendous frustration. Lindsey Markus examines options for transferring real estate properties at death, including the following: revocable living trust, certain forms of legal ownership, land trusts, bond in lieu of probate, or transfer on death instrument. (February, 2014)

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• Estate Tax Relief, Income Tax Headache: Estate Planning and the American Taxpayer Relief Act, Illinois State Bar Journal - Lindsey Markus and co-author, Stephen Margolin examines the estate tax and income tax under the American Taxpayer Relief Act of 2012 (“ATRA”). At first glance, ATRA appeared taxpayer friendly. But upon closer examination, a minefield came into view – not of potential estate tax, but rather of income tax. The article explains how customized funding formulas in estate planning documents for married couples can help minimize income tax consequences and maximize wealth transfer. (February, 2014)

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• 2014 Rising Star, Super Lawyers Magazine - As published in Super Lawyers Magazine and Chicago Magazine, Lindsey was named in the 2014 Rising Stars list, among 2.5 percent of the lawyers in Illinois. Lindsey was also selected as a Super Lawyers Rising Star in 2010, 2011, 2012, and 2013. Super Lawyers magazine names attorneys in each state who received the highest point totals, as chosen by their peers and through independent research. Rising Stars names the state's top up-and-coming attorneys. (January, 2014)

• Women in Law 2013: Your Guide to Women in the Legal Profession, Law Bulletin Publishing Company - Lindsey Markus was honored to be selected as one of seventeen women attorneys who have made and continue to make a unique impact on the profession. (December, 2013)

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• Same Sex Marriage and Estate Planning, Chicago Daily Law Bulletin - Lindsey Markus analyzes how the Illinois same-sex marriage legislation provides more than 1,000 tangible benefits. In addition, the article highlights nuances of income tax and estate planning for same sex partners. (December, 2013)

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• Death, Taxes and Divorce – Why Every Ex-Spouse Needs a New Estate Plan, Chicago Daily Law Bulletin - Lindsey Markus explains why everyone who survives a divorce needs a new estate plan to avoid probate, provide asset protection for beneficiaries, and to make sure the money doesn’t inadvertently flow back to your former spouse! She also addresses which estate planning tools that can be implemented during the pending divorce. (November, 2013)

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• Policy Frees Up Snowbirds to Give Charitably, Chicago Daily Law Bulletin - Like Florida, New York, Massachusetts, and Connecticut, the Illinois Department of Revenue has adopted new regulations which ensure that out of state donors will not be penalized for continuing to donate to their favorite local charities. Lindsey Markus explains that the department will no longer consider a taxpayer’s charitable contribution to a not-for-profit 501(c)(3) organization in determining residency. (September, 2013)

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• Life Insurance Lessons from a ‘Sopranos’ Star, Chicago Daily Law Bulletin - Lindsey Markus examines lessons learned from James Gandolfini’s estate on life insurance. Effective August, 2012, Illinois now provides increased creditor protection for life insurance policies where the beneficiary is trust for the benefit of a child, spouse, or dependent. Beneficiary designations on life insurance policies are critical to providing asset protection for beneficiaries and ensuring maximum estate tax planning. (August, 2013)

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• Estate Planning Implications After DOMA Decision From High Court, Chicago Daily Law Bulletin - Lindsey Markus discusses how same-sex couples are impacted by the new U.S. Supreme Court ruling that struck down the 1996 Defense of Marriage Act (DOMA) and DOMA’s implications for estate planning. In specific, she outlines the different actions couples in a Civil Union must take for estate planning in states, like Illinois, that do not currently allow same-sex marriage. (July, 2013)

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• Do Inherited IRAs Protect Assets Well?, Chicago Daily Law Bulletin - Lindsey Markus examines whether IRAs are asset protected – during your life and at death. Lindsey also explains how to make sure an inherited IRA is asset protected. (July, 2013)

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• Automatic Reporting from European Governments Required in FATCA, Chicago Daily Law Bulletin - Lindsey Markus reviews the new FATCA reporting requirements for clients with bank accounts overseas. (June, 2013)

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• Much to Consider When Estate Plans Involve Individuals with Special Needs, Chicago Daily Law Bulletin - Lindsey Markus examines the additional issues that must be considered when a beneficiary of an estate has special needs and explains nuances in special needs trusts that will protect you and your family. (April, 2013)

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• How to Up FDIC Coverage of a Trust Account, Chicago Daily Law Bulletin - Lindsey Markus discusses how Revocable and Irrevocable trusts can qualify for greater FDIC coverage. (March, 2013)

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• New Law Will Help Retool Outdated Trusts, Chicago Daily Law Bulletin - Lindsey Markus investigates an amendment to the Illinois Trust and Trustee’s Act to include “Decanting” and grant a trustee the authority to pour assets of an old trust into a new trust.  (February, 2013)

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• Collaborative Law Practice Involves Training, but Empowers Participants, Chicago Daily Law Bulletin - Lindsey Markus is honored to be quoted in family law attorney, Beth Fawver McCormack’s, article on Collaborative Law.  (February, 2013)

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• 2013 Rising Star, Super Lawyers Magazine - As published in Super Lawyers Magazine and Chicago Magazine, Lindsey was named in the 2013 Rising Stars list, among 2.5 percent of the lawyers in Illinois. Lindsey was also selected as a Super Lawyers Rising Star in 2010, 2011, and 2012. Super Lawyers magazine names attorneys in each state who received the highest point totals, as chosen by their peers and through independent research. Rising Stars names the state's top up-and-coming attorneys.  (February, 2013)

• Several Tax Cuts Now Become Permanent, Chicago Daily Law Bulletin - Lindsey Markus examines the American Taxpayer Relief Act of 2012 and its implications on estate taxes.  This article provides a nice summary of the 2013 federal estate tax legislation and 2013 Illinois estate tax legislation.  (January, 2013)

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• Ethical Concerns May Exist for Lawyers Who Use Social Media, Chicago Daily Law Bulletin - Lindsey Markus summarizes ethical issues that arise for attorneys with the rising use of social media.  (December, 2012)

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• QPRTs Act as Smart Wealth-Transfer Tool, Chicago Daily Law Bulletin - Lindsey Markus reviews the Qualified Personal Residence Trust (QPRT) as an effective wealth transfer tool for a primary or secondary residence. (November, 2012)

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• Changes Come to Powers of Attorney, Chicago Daily Law Bulletin - Lindsey Markus discusses recent changes to the powers of attorney for health care and powers of attorney for property under both Illinois and Florida law.  (October, 2012)

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• 40 Under Forty, Law Bulletin Publishing Company - Lindsey Paige Markus was named to the 2012 roster of 40 Illinois Attorneys Under Forty to Watch, a highly selective honor sponsored by Law Bulletin Publishing Company to recognize talented young attorneys from across the state.  (October, 2012)

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• Process to Become Florida Resident Involves Variety of Steps, Reminders, Chicago Daily Law Bulletin - Lindsey Markus, attorney licensed to practice law in both Illinois and Florida, discusses the benefits and steps to become a Florida resident.  (September, 2012)

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• Creative Transfers of Wealth May Disappear by End of Calendar Year, Chicago Daily Law Bulletin - Lindsey Markus discusses opportunities for wealth transfer in 2012 and popular tools for clients, including Grantor Retained Annuity Trusts (“GRATs”) and Spousal Access Trusts.  (August, 2012)

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• Mediation Encourages Attorneys to Step Out of Their “Zone of Control,” Chicago Daily Law Bulletin - Lindsey Markus explores how both attorneys and their clients can benefit from alternative dispute resolution, including mediation training.  (August, 2012)

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• Student Debt Not Just for the Young, Chicago Tribune - Lindsey Markus is quoted in an article focused on student loan debt. Markus, an estate planning & asset protection attorney, weighed in on the ramifications of private student loans versus federal student loans in the event of the borrower’s death.  (July, 2012)

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• Double Chai in the Chi - Chicago’s first ever Jewish 36 under 36 list, presented by the Jewish United Fund Young Leadership Division and Oy!Chicago.  (July, 2012)

• Law Clerks Add Value, Need Mentors Too, Chicago Daily Law Bulletin - Lindsey Markus reflects on the value law clerks add to law firms. She encourages her peers to actively mentor clerks, which results in noticeable benefits for both clerks and attorneys in a firm setting.  (July, 2012)

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• TBE Ownership Becomes More Powerful Tool, Chicago Daily Law Bulletin - Lindsey Markus discusses the estate planning and asset protection benefits for married couples in Illinois to own their primary residence as “tenants by the entirety” (“TBE”).  (June, 2012).

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• Pet Estate Planning: It's Easier than Ever to Include Your Pets in Your Estate Plan, Miami Herald – Lindsey Paige Markus referenced in article on estate planning for pets.  (May, 2012)

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• Leaving Behind Care for Pets, Chicago Tribune – Lindsey Paige Markus referenced in article on estate planning for pets.  (May, 2012)

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• The Shoemaker’s Shoes – Certain principles guide a person during estate planning, Chicago Daily Law Bulletin - Lindsey Markus encourages everyone to care for their loved ones by having the appropriate documents in place to minimize taxes, avoid probate and provide asset protection.  (April, 2012)

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• Planned Giving Permits Larger Donations, Chicago Daily Law Bulletin - Lindsey Markus discusses the tax and asset protection benefits of planned charitable giving in her first column for Chicago Daily Law Bulletin. (March, 2012)

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• In The Spolight - Lindsey Paige Markus, Chicago Daily Law Bulletin - Read more to learn about Lindsey's involvement with Between Friends, a not-for-profit organization dedicated to breaking the cycle of domestic violence. (March, 2012)

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• 2012 Rising Star, Super Lawyers Magazine - As published in Super Lawyers Magazine and Chicago Magazine, Lindsey was named in the 2012 Rising Stars list, among 2.5 percent of the lawyers in Illinois. Lindsey was also selected as a Super Lawyers Rising Star in 2010 and 2011. Super Lawyers magazine names attorneys in each state who received the highest point totals, as chosen by their peers and through the independent research. Rising Stars names the state's top up-and-coming attorneys. (February, 2012)

Press Release

The Legal Balance, Today's Chicago Women (May, 2011)

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• Law Day Live Webinar, Chicago Bar Association - Hosted by Chuhak & Tecson attorney Harvey Shifrin with guest Lindsey Markus. Titled "Law Day Live," the webcast series is a unique way for Chicago attorneys to share their knowledge and expertise with the general public. Markus, who will appear as a guest on Shifrin's webcast, assists business owners and families in planning their estates, protecting assets, transferring wealth and minimizing taxation. She frequently speaks and publishes articles focused on estate planning and asset protection. (April, 2011)

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• Chicago Metropolitan Battered Women’s Network Benefits from Networking by Two City Businesses  (March 31, 2011)

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• 2011 Rising Star, Super Lawyers Magazine - As published in Super Lawyers Magazine and Chicago Magazine, Lindsey was named in the 2011 Rising Stars list, among 2.5 percent of the lawyers in Illinois. Super Lawyers magazine names attorneys in each state who received the highest point totals, as chosen by their peers and through the independent research. Rising Stars names the state's top up-and-coming attorneys. (February, 2011)

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• PERL Podcast / Estate Planning
In today’s economy, people often overlook financial and estate planning – but many will say that there’s no better time than the present to begin a relationship with a long-term estate planner. Lindsey Markus, an attorney concentrating in estate planning and asset protection at Chuhak and Tecson, P.C. joins Alex Margulis, Mortgage Advisor with PERL Mortgage.  (July, 2010)

Download Podcast (mp3
format)

• 2010 Rising Star, Super Lawyers Magazine - As published in Super Lawyers Magazine and Chicago Magazine, Lindsey was named in the 2010 Rising Stars list, among 2.5 percent of the lawyers in Illinois. Super Lawyers magazine names attorneys in each state who received the highest point totals, as chosen by their peers and through the independent research. Rising Stars names the state's top up-and-coming attorneys.  (January, 2010)

• Pet Trust Checklist: Issues to Consider When Creating a Pet Trust and Providing Instructions for the Care of Your Furry Friends, Tails, Inc*. (August, 2009)

*Article available in the Online Only edition of Tails, Inc.

• Pet Trusts: Long term planning for your animal companion, Tails, Inc. (August, 2009)

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• Chicago 2016 Reception - Attorney Lindsey Markus  (March, 2009)

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The Road Trip, Self Published - A parable about where to lead, when to follow, and how to get out of the way.  (2008)*

• Attorney-Client Relationships: Neuroscience to the Rescue  (September, 2007)

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• Trust Laws Offer Pet Guardians Peace of Mind, Tails, Inc.  (March, 2007)

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• Why Smart People Do Dumb Things, Chief Learning Officer Magazine  (December, 2006)

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•Balancing the Legal Mind, American Bar Association  (June, 2004)

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• Retrain Your Business Brain: Outsmart the Corporate Competition, Dearborn Press (2003)*   *To purchase a copy of The Road Trip or Retrain
Your Business Brain: Outsmart the Corporate Competition
,
please visit https://www.designsforstrongminds.com/books.html