Background
Harrison, Louis S. was born on March 9, 1959 in Evanston, Illinois, United States.
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Louis S. Harrison
Edit ProfileEducation
Colgate University (Bachelor of Arts, magna cum laude, in Mathematics, 1981). Duke University (Juris Doctor, with high honors, 1984).
Career
Worked at Lord, Bissell & Brook. Admitted to the bar, 1984, Illinois. Senior Editor, Duke-Alaska Law Review, 1983-1984.
Adjunct Professor of Law, DePaul University Law School, Estate and Gift Taxation, 1989.
Fiduciary Income Taxation, 1991. Author: "Picking Up the Pieces of Post-Mortem Income Tax Planning: An Examination of traditional Planning Strategies in Light of the Tax Reform Acting of 1986 and Its Aftermath," Estate and Financial Planning Reporter, Commerce Clearing House, 1989.
"Lapse of Crummey Power Need Not Result in Taxable Gift if hanging Power is Used," 17 Estate Planning 140, Warren Gorham & Lamont Incorporated., May/June 1990. "How to Use Grantor Retained Income Trusts to Reduce the Gross Estate," Successful Estate Planning Strategies and Ideas, Prentice-Hall, 1990.
"The Effective Use of GRITs To Reduce the Gross Estate," 68 Taxes - The Tax Magazine 524, Commerce Clearing House, July 1990.
"Internal Revenue Service Rulings Demand More Careful Use of Revocable Trusts to Make Gifts," 17 Estate Planning 332, Warren Gorham & Lamont Incorporated., November/December, 1990. "The Viability of Grantor Retained Interest Trusts to Reduce Transfer Tax Exposure in Light of the revenue Reconciliation Acting of 1990," 8 Boston University Journal of Tax Law 1, 1990. "The Strategic Use of Lifetime Gifting Programs to Reduce Estate Taxes in Light of Recent Congressional and International Revenue Service Antipathy Towards Transfer Tax Reduction Devices," 39 DePaul Law Review 365, 1991.
"Estate and Trusts File the Same Return, But Under Different Rules," 47 Journal of Taxation for Accountants 172, Warren, Gorham & Lamont Incorporated., September, 1991.
Corporate and Partnership Estate Freezes in Light of Chapter 14 and the Proposed Regulations," 18 Estate Planning 259, Warren, Gorham & Lamont Incorporated., September/October, 1991. "Grantor Retained Interest Trusts and Planning Strategies Under Chapter 14 and the Proposed Regulations," 18 Estate Planning 329, Warren, Gorham & Lamont Incorporated., November/December, 1991.
"Towards an Elimination of Internal Revenue Code Abuses: The Real Implications of the New Transfer Tax Valuation Rules: Success or Failure," Tax Lawyer, Summer, 1994. "Using a Multi-Class Corporation to Achieve Estate and Gift Tax Savings: Does lieutenant Work After Chapter 14?" Syracuse Law Review, 1994.
"Reducing the New Transfer Tax Valuation Rules to Their Basics: Can Partnerships be Used for Practical Gift Leveraging?" Journal of Partnership Taxation, Fall, 1994.
Calculating the Potential for Transfer Tax Savings in Personal Residence GRITS," 80 The Journal of Taxation 232, 1994. Protection Afforded Uncompensated Directors and Officers of Illinois Not for Profit Corporations - Fact or Fiction?" 79 Illinois Bar Journal 172, April 1991. "Valuation of Closely Held Stock for Transfer Tax Purposes: The Current Status of Minority Discounts for Intra-Family Transfers in Family Controlled Corporations," 69 Taxes - The Tax Magazine 309, Commerce Clearing House, May, 1991.
Chapter 18, "Probate and Estate Planning," Annual Survey of 1991 Illinois Law, Illinois Institute for Continuing Legal Education, 1991.
"Proposed Regulations Address Adjustments and Lapsing Rights, Estate Planning 3, Warren Gorham & Lamont Incorporated., January/February, 1992. "Maximizing the Use of the State Death Tax Credit in Minimizing the Overall Estate Tax Burden," 19 Estate Planning 104, Warren Gorham & Lamont Incorporated., March/April, 1992.
"A Taxpayer"s Death Triggers Many Filing Requirements," 50 Taxation Foreign Accountants 187, Warren, Gorham & Lamont Incorporated. March, 1993; "Reconciling Post-Mortem Returns and Tax Penalty Exposure: A Guide Through the Maze," 71 Taxes 497, Commerce Clearing House, August, 1993.
"Illinois Estate Tax Practice Pointers," 81 Illinois Bar Journal, 590, 1993.
"The Case for the Retention of the State Death Tax Credit in the Federal Transfer Tax Scheme: Just Say Number to a Deduction," 29.3 Pepperdine Law Review, Summer, 1994. "The Strategic Allocation of Estate Planning Fees to Achieve Tax Savings," 22 Taxation for Lawyers 218, Warren, Gorham & Lamont Incorporated., January 1994. "Personal Liability of Corporate Officers and Directors," Legal Checklists, §7-19.1, 1993.
"Sorting Out Life"s Complexities: What You Really Need to Know About Taxes, Wills, Trusts, Powers of Attorney, Retirement Plans and Health Care Decisions," Simon & Schuster Higher Education Group (1992.
Second Edition 1994). Fellow, American College of Trust and Estate Counsel.
Achievements
Membership
Fellow, American College of Trust and Estate Counsel.
