Background
Horn, Jerold I. was born on January 25, 1941.
Horn, Jerold I. was born on January 25, 1941.
Princeton University (Bachelor of Arts, summa cum laude, 1963). Yale University (Juris Doctor, 1966). Phi Beta Kappa.
Admitted to the bar, 1966, Pennsylvania. 1970, Illinois and United States. Supreme Court.
Phi Beta Kappa.
Author: "Limited Partnerships: Some Thoughts and Theories About Key Issues," 23 ACTEC Notes 36, Summer, 1997.
"The Withdrawable-Percentage (Give-Maine-Five) Unitrust: A New Solution for an Old Situation," 21 ACTEC Notes 219, Winter, 1995. "The Prudent Investor Rule - Impact on Drafting and Administration of Trusts," 20 ACTEC Notes 26, Summer, 1994.
"Section 2703 and Buy-Sell Agreements: Modifying Grandfathered Agreements and Drafting New Agreements (with Form)," 1 American Language Institute -American Bar Association Estate Planning Course Materials Journal 19, June, 1995. "Planning and Drafting for the Generation-Skipping Transfer Tax," American Language Institute -American Bar Association, 2d educated
1994; "Setting and Deducting Fees in an Estate Practice," 24 University of Miami Institute on Estate Planning, 1990.
"Transferring Family Wealth by Giving Different Interests and Powers but Equal Values to Different Children," Estates, Gifts and Trusts Journal, March-April, 1991. "Using Insurance Proceeds Not included in Insured"s Gross Estate to Provide Liquidity," Chartered Life Underwriter Journal, October 1979. "Lifetime Giving Under the Unified Transfer Tax System," Notre Dame Estate Planning Institute, 1980.
"Planning and Drafting for Disclaimers," Legal Notes & Viewpoints, November 1982.
"Using Gifts to Exclude Life Insurance from Donor"s Taxable Gifts and Insured"s Gross Estate," Life Insurance in Estate and Business Planning, Illinois Institute for Continuing legal education, 1985. "Whom Do You Trust: Planning, Drafting and Administering Self and Beneficiary - Trusteed Trusts," 20 University of Miami Institute on Estate Planning, 1986.
"Drafting for Flexibility," 13 Probate Notes, Fall, 1987. Company-Author: "Funding Education and Support with Pre-Tax Dollars," Probate Notes, Fall 1982.
"Drafting Wills and Trust Agreements," Illinois Institute for Continuing legal education, 1990.
Visiting Adjunct Professor, University of Miami Law School, 1984-1986. Associated with Reed Smith Shaw & McClay, Pittsburgh, Pennsylvania, 1966-1970. Member: International Academy of Estate and Trust Law.
American Law Institute.
Fellow, Regent and President, American College of Trust and Estate Counsel, 1997-1998. Fellow, American College of Tax Counsel.
Jerold I. Horn serves clients nationwide with a focus in Central Illinois.
"Planning Flexible Trusts for Nonprofessional Trustees," Estate Planning, March 1977. "Using Insurance Proceeds Not included in Insured’s Gross Estate to Provide Liquidity," CLU Journal, October 1979. "Lifetime Giving Under the Unified Transfer Tax System," Notre Dame Estate Planning Institute, 1980.
"Marital Deduction Planning and Drafting after ERTA," Estates, Gifts and Trusts Journal, January-February 1982. "Planning and Drafting for Disclaimers," Legal Notes & Viewpoints, November 1982. "Structuring By - Pass and Other Trusts with Surviving Spouse or Other Beneficiary as Trustee," Notre Dame Estate Planning Institute, 1982.
"Using Gifts to Exclude Life Insurance from Donor’s Taxable Gifts and Insured’s Gross Estate," Life Insurance in Estate and Business Planning, Illinois Institute for Continuing legal education, 1985. "Whom Do You Trust: Planning, Drafting and Administering Self and Beneficiary - Trusteed Trusts," 20 University of Miami Institute on Estate Planning, 1986. "Drafting for Flexibility," 13 Probate Notes, Fall, 1987.
"Planning and Drafting for the Generation-Shipping Tax," 40 Major Tax Plan, 1988. "Systems of Drafting for the Generation-Skipping Tax," 14 Probate Notes, Winter, 1988. "The Lifetime QTIP: Underused Not Understood," Estates, Gifts and Trusts Journal, November-December, 1989.
Co-Author: "Funding Education and Support with Pre-Tax Dollars," Probate Notes, Fall 1982. "Drafting Wills and Trust Agreements," Illinois Institute for Continuing legal education, 1987. Visiting Adjunct Professor, University of Miami Law School, 1984-1986.
Associated with Reed Smith Shaw & McClay, Pittsburgh, Pennsylvania, 1966-1970.
Member: International Academy of Estate and Trust Law. American Law Institute. Fellow, Regent and President, American College of Trust and Estate Counsel, 1997-1998.
Fellow, American College of Tax Counsel.
Fellow, Regent and President, American College of Trust and Estate Counsel, 1997-1998. Fellow, American College of Tax Counsel.