Jennifer C. Waryjas

Jennifer C. Waryjas

Reed Smith

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Appellate Court Limits Illinois Power to Impose 'Permanent' Tax Residency on Inter Vivos Trusts

Under the Illinois Income Tax Act (“IITA”), an Illinois resident taxpayer is taxable on 100 percent of its income and a non-resident taxpayer is taxable only on Illinois source income. Until December 2013, whether a taxpayer...more

1/3/2014 - Estate Planning Estate Tax Income Taxes Inter Vivos Trust Trusts

Illinois Appellate Court Respects Characterization of Captive Insurance Company

In Wendy’s International, Inc. v. Brian Hamer, decided earlier this week, the Illinois Appellate Court found that Taxpayer had met its burden and proved that its subsidiary insurance company was a bona fide insurance company...more

10/14/2013 - Captive Insurance Company Income Taxes Insurers Wendy's

Illinois Tax Developments - A Reed Smith Quarterly Update (1st Quarter 2013)

Welcome to the first of a new series of quarterly updates from Reed Smith on state tax developments in Illinois. Every three months we will be giving you updates on the key cases and administrative releases, as well as...more

5/8/2013 - Audits Department of Revenue Income Taxes Proposed Legislation

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