Levenfeld Pearlstein

2 North LaSalle Street Suite 1300
Chicago, Illinois 60602, United States

  • 312.346.8380
  • 312.346.8434

Frank Aragona Trust: A Taxpayer Win

In a case of first impression, Frank Aragona Trust v. Commissioner, 142 T.C. No. 9 (Mar. 27, 2014), the Tax Court held that a trust could materially participate in a trade or business based upon the activities of the trustees…more

Investment Management, IRC, IRS, LLC, Materiality

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EPA Approves New Assessment Standards For CERCLA Bona Fide Prospective Purchaser Defense

On December 30, 2013, the United States Environmental Protection Agency (EPA) issued a final rule relating to the bona fide prospective purchaser defense to CERCLA. EPA has authorized prospective purchasers of real estate to use…more

ASTM, CERCLA, Environmental Assessments, Environmental Policies, EPA

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Who's Packing? (and does it matter?) Schools, hospitals and government buildings ban firearms. Why don't more communities do the same?

An otherwise peaceful and playful day this past summer at a southern Illinois homeowners association pool turned ugly when a resident with a history of behavioral problems became offended at a perceived slight. In retaliation,…more

Community Associations, Firearms, Gun Laws

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2015 Labor and Employment Law Checklist

Each year, LP’s Labor & Employment Practice Group is pleased to provide a short checklist of steps that all companies should consider taking to measure their readiness for the coming year. We hope that you find this 2015 Labor…more

Ban the Box, Best Management Practices, Bring Your Own Device, Criminal Background Checks, Discrimination

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A Supreme Court Doubleheader

On Tuesday, April 29, the US Supreme Court handed down two unanimous decisions that could have far-reaching consequences for parties in patent litigation. The cases both deal with fee-shifting, which is when a prevailing party…more

Attorney's Fees, Highmark v. Allcare, Octane Fitness v. ICON, Patent Assertion Entities, Patent Infringement

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2015 Labor and Employment Law Checklist

Each year, LP’s Labor & Employment Practice Group is pleased to provide a short checklist of steps that all companies should consider taking to measure their readiness for the coming year. We hope that you find this 2015 Labor…more

Ban the Box, Best Management Practices, Bring Your Own Device, Criminal Background Checks, Discrimination

See All Updates »

The Post-Industrial World Of Chapter 11

Post-Industrial: Of or relating to a society or economy marked by a lessened importance of manufacturing and an increase of services, information, and research; "post- industrial countries." The year was 1967. The Beatles…more

Chapter 11, Patents, Trademarks

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10 Development Due Diligence Considerations

New development projects are on the rise again. Here is a quick checklist of 10 issues to consider before getting started on any development project..…more

Construction Contracts, Construction Disputes, Construction Workers, Contractors, Due Diligence

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The Courts Continue to Debate Restrictive Covenant Enforcement in Illinois

Courts in Illinois are in the midst of a significant legal debate relative to whether a post-employment restrictive covenant involving an at-will employee can be enforced if the employee has less than two years of continued…more

At-Will Employment, Non-Compete Agreements, Restrictive Covenants

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Illinois Enacts Legislation Fundamentally Changing Taxation Of Car Leases

Governor Quinn recently signed Public Act 98-0628 into law which subjects motor vehicle leases of more than one year to Illinois Retailers’ Occupation (Sales) Tax on each lease payment…more

Automotive Industry, Finance Lease Contract, New Legislation, Sales & Use Tax

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2015 Labor and Employment Law Checklist

Each year, LP’s Labor & Employment Practice Group is pleased to provide a short checklist of steps that all companies should consider taking to measure their readiness for the coming year. We hope that you find this 2015 Labor…more

Ban the Box, Best Management Practices, Bring Your Own Device, Criminal Background Checks, Discrimination

See All Updates »

What The Feds Giveth, Illinois Taketh Away

Last month President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Jobs Creation Act of 2010…more

Bush-Era Tax Cuts, Estate Tax, Generation-Skipping Transfer, Gift Tax, Tax Relief Act of 2010

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Illinois Case Law and Legislation Update

Effective January 1, 2015, Section 18.4 of the ICPA was amended to permit a condominium Board of Directors to adopt and amend its rules and regulations to allow for electronic delivery of notices and other communications…more

Board of Directors, Condominium Associations, Condominiums, Foreclosure, Mortgages

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Can a Condominium Association Ban Smoking in an Individual Unit?

States, cities and businesses are banning smoking in more and more places. Can condominium associations do the same by prohibiting residents from lighting up in their own homes? Many American smokers may think that’s…more

Condominium Associations, Condominiums, Private Property Rights, Property Owners, Smoking Bans

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“Willful Blindness” – New Standard For Induced Infringement

The Supreme Court recently affirmed the Federal Circuit’s decision that Pentalpha Enterprises, Ltd. (wholly owned subsidiary of Global-Tech Appliances, Inc.) induced infringement of SEB SA’s deep fryer patent. Global-Tech…more

Contributory Infringement, False Marking, Induced Infringement, Patent Infringement, Patents

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What The Feds Giveth, Illinois Taketh Away

Last month President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Jobs Creation Act of 2010…more

Bush-Era Tax Cuts, Estate Tax, Generation-Skipping Transfer, Gift Tax, Tax Relief Act of 2010

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The Revolutionary, Common-Sense Approach to Managing Partner Compensation

There may have been a point in our history when professional service firms nearly ran themselves. They were small entities, with most of the partners’ names on the door. Clients were institutional—they used the firm because they…more

Compensation & Benefits, Executive Compensation, Partnerships, Professional Services Companies

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Managing Professional Liability Litigation Against Accounting Firms (Part 3)

This is Part 3 of a three-part series discussing the basic components of a professional liability lawsuit brought against an accounting firm and its partners and factors a firm’s managing partner should consider before and…more

Accounting, Professional Liability

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Why Architecture And Engineering Firms Make Great ESOP Candidates

Originally published in SRR, on October 1, 2011. Government statistics estimate that approximately every eight seconds another individual born during the baby-boomer generation passes the age of 55 – one step closer to…more

Architects, Buyouts, Engineering, ESOP, Stock Purchase Agreement

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The Other Kind Of Corporate Tax Inversion

Tax inversions have been much in the news lately. What is reported in the popular press is a trend to reincorporating a US company abroad for lower effective rates of tax on non-US source income. In the middle market, such tax…more

Choice of Entity, Conversion, Corporate Taxes, Inversion, Tax Rates

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Here's How Young Associates Actually Impress Law Firm Partners

How might a young associate make a positive impression on partners in their new law firm? What to do to make a meaningful impact and stand out in ways that matter? For a perspective on this oft-asked question, we turned…more

Career Development, Firm Leadership, Young Lawyers

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A Supreme Court Doubleheader

On Tuesday, April 29, the US Supreme Court handed down two unanimous decisions that could have far-reaching consequences for parties in patent litigation. The cases both deal with fee-shifting, which is when a prevailing party…more

Attorney's Fees, Highmark v. Allcare, Octane Fitness v. ICON, Patent Assertion Entities, Patent Infringement

See All Updates »

What The Feds Giveth, Illinois Taketh Away

Last month President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Jobs Creation Act of 2010…more

Bush-Era Tax Cuts, Estate Tax, Generation-Skipping Transfer, Gift Tax, Tax Relief Act of 2010

See All Updates »

Areas of Practice
  • Antitrust & Trade Regulation
  • Art, Entertainment, & Sports Law
  • Bankruptcy
  • Business Torts
  • Class Action
  • Commercial Law & Contracts
  • Construction Law
  • Criminal Law
  • Debtor/Creditor
  • Environmental Law
  • Finance & Banking
  • Insurance
  • Intellectual Property
  • International Law & Trade
  • Labor & Employment Law
  • Litigation
  • Mergers & Acquisitions
  • Products Liability
  • Professional Malpractice
  • Real Estate
  • Securities Law
  • Taxation
  • Toxic Torts
  • Wills, Trusts, & Estate Planning
  • Zoning, Planning & Land Use
See more
Locations
Other U.S. Locations
  • Illinois
Number of Attorneys

50-100 Attorneys

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