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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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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The Aspiring Lateral: Money Talks

We’ve been conditioned to believe that lateral moves are all about money. Popular thinking — which may not be far from the truth — holds that law firms, held in collective thrall by the American Lawyer’s profit-per-partner…more

Career Development

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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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Spring Arrival - EEOC Releases Final ADAAA Implementing Regulations

In the spirit of spring, the implementing regulations for the ADA Amendments Act (ADAAA) are somewhat sunnier than the proposed regulations initially presented by the EEOC in the fall of 2009…more

ADA, ADAAA, Disability, Disability Discrimination, Discrimination

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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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Five Steps To Mitigate The Expense And Risk Associated With E-Discovery

In 2006, the Federal Courts implemented the amended Code of Civil Procedure (the “amended Code”), which explicitly addressed electronically stored information (“ESI”) and instructed litigants that ESI must be preserved and must…more

Electronically Stored Information

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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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FSA And HRA Amendment Alert

Last year's Health Reform Act prohibited tax-free reimbursement of over-the-counter medicines obtained without a prescription (other than insulin) by health care flexible spending accounts (FSA) and health care reimbursement…more

Flexible Spending Accounts, Healthcare Reform, HSA, Medical Reimbursement Plans, Pensions

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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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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

See All Updates »

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

See All Updates »

“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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