Electing out of the Application of the 2010 Federal Estate Tax

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, P.L. 111-312 passed on December 16, 2010 and enacted into law on December 17, 2010 retroactively reinstated the federal Estate tax for ..

Worker Adjustment and Retraining Notification Act

The Federal Worker Adjustment and Retraining Notification Act (“WARN Act”) (29 U.S.C. §2101 et seq.) and the Illinois Worker Adjustment and Retraining Notification Act (820 ILCS 65/ et seq.) govern permanent layoffs caused by plant closings and reductions in the workforce.