Background
Margolin, Stephen M. was born on December 23, 1935 in Chicago, Illinois, United States. Son of Albert and Mae Dorothy (Kaufman) Margolin.
Margolin, Stephen M. was born on December 23, 1935 in Chicago, Illinois, United States. Son of Albert and Mae Dorothy (Kaufman) Margolin.
University of Illinois (Bachelor of Science, 1957). John Marshall Law School (Juris Doctor, 1964).
Worked at Chuhak & Tecson, Professional Corporation (Chicago, Illinois) specializing in Family Wealth and Estate Planning, Employee Benefits, Taxation, Corporate Law. Admitted to the bar, 1964, Illinois and United States. District Court, Northern District of Illinois.
Author: "That Crummey Feeling & Exclusive Relief," NAPFA News, 1994.
"Feeling Crummey? Try the Annual Exclusion," Life Association News, 1993. "Employee Stock Ownership Plan -- Number Fable, lieutenant"s Fabulous," NAPFA News, 1993.
"How to Avoid Estate Taxes on Residence Transfers," Life Association News, 1993. "Yanking Taxes From the Estates," Life Association News, 1993.
"Use GRATs to Reduce South Corporation Taxes," Life Association News, 1992.
"GRATs Avoid Estate Taxes on South-Corporation Transfers," Lifeline, 1992. "How Life Insurance Can Protect Benefits From Creditors," The National Association of Life Underwriters, 1988. "ESOPs: A Businessman"s Perspective," 1986.
"Salary Reduction Plans: Code Section 401 (k)," 1985.
"Tax Viability of an Educational Benefit Trust," Journal of Pension Planning and Compliance, 1983. "Pension Plans: Still the Ultimate Tax Shelter," Life Association News, 1982 and 1983.
"Pension Plans: Opportunities After The Tax Equity Acting," 1982. "Voluntary Employees" Beneficiary Associations: Practical Aspects of Self-Funded Plans," Life Association News, 1982.
"Pension Plans: The Ultimate Tax Shelter," 1982.
"Voluntary Employees Beneficiary Associations: A New Enhanced Business Market Technique," Life Association News, 1982. "Voluntary Employees" Beneficiary Associations Offers Substantial Benefits to Business," Taxes - The Tax Magazine, 1982. "The Not So Irrevocable Trust," The Insurance Law Journal, 1973.
"The United States Tax Characteristics of Foreign Limited Liability Companies," Taxes Magazine, 1968.
"Big Savings on Taxes: Western Hemisphere Trading Corporations," Business Abroad, 1967. "Liquidation-Reincorporation: Reorganization?" Taxes Magazine, 1964.
Former Internal Revenue Agent. Member: Estate and Gift Taxes Committee of the American Bar Association Section of Taxation.
Employee Benefit Section of the Illinois State Bar Association, Federal Taxation Section of the Illinois State Bar Association.
Midwest Pension Conference. American Society of Pension Actuaries. Estate Planning Council.
Military: First lieutenant, United States.
Served to First lieutenant United States Army, 1958. Member American Bar Association (employee benefit committee, taxation committee), Illinois State Bar Association (employee benefit section), Midwest Pension Conference, Chicago Association Commerce and Industry (employee benefit sub-committee since 1981). Clubs: League American Wheelmen, Wheeling Wheelmen.
Married Hedy L. Freed, October 27, 1966. Children: Jocelyn, Holly, Jonathan.