ARTICLES

So, You Want to Run for Office?
Meeting the Basic Eligibility Requirements is the First Step
By Annette K. Corrigan June 5, 2026
Before you print a single petition or launch a campaign website, the first and most important question is this: Am I eligible to run for this office? In Illinois, failing to meet the basic eligibility requirements can disqualify a candidate before the race even begins. Understand the rules upfront.
A Guide to Preparing and Completing the Dreaded Financial Affidavit  in Illinois Divorce Cases
By Annette K. Corrigan May 22, 2026
Anyone going through a divorce in Illinois is required to complete a financial affidavit as part of the legal process. Each spouse completes their own financial affidavit, utilizing all financial records and information available to them. Follow this step-by-step guide to streamline the process and avoid costly errors.
How to Run as a Write-In Candidate in Illinois
By Annette K. Corrigan May 21, 2026
Write-in candidates are a unique feature of Illinois elections. They allow qualified individuals to run for office without appearing on the printed ballot. While this option provides flexibility, it comes with strict procedural requirements under the Illinois Election Code.
Important Update for Auto Dealers: FTC Cracks Down on Advertising Practices.
By Sarah J. Reusché May 15, 2026
On March 13, 2026, the Federal Trade Commission sent warning letters to 97 dealerships nationwide concerning their advertising practices. This article addresses the practical implications of the FTC’s stance on dealer advertising and what dealers need to know to remain in compliance.
IRS Announces New Option for Taxpayers to Request More Time After ERC Claim Disallowance
By Timothy M. Hughes May 10, 2026
The Internal Revenue Service recently announced a new, streamlined way for taxpayers to extend the period of time for the IRS and the IRS Independent Office of Appeals to review a taxpayer’s response to a disallowance of an Employee Retention Credit (“ERC”) claim to avoid refund litigation.
Consolidated Omnibus Budget Reconciliation Act (COBRA)
By James P. Berg April 27, 2026
Losing a job or experiencing a change in employment status can be stressful, particularly when it impacts health insurance coverage. The Consolidated Omnibus Budget Reconciliation Act (“COBRA”) provides a critical safety net by allowing employees and their families to continue employer-sponsored health coverage.
Major life events, shifts in financial status, and changes in the law can affect your estate plan.
By Heather A. McCollum and Gabriel P. Kokoszka April 14, 2026
Major life events, shifts in financial status, and changes in the applicable law can all affect your estate plan, and those changes may require you to make some edits to your documents. So, this spring, dust off your estate plan and consider the following 8 circumstances that signal an update is needed.
IRS Announces Filing Season is Progressing Smoothly
By Timothy M. Hughes April 10, 2026
The Internal Revenue Service recently announced that it is seeing the 2026 filing season have a rise in tax refunds. With the April 15th deadline approaching, the IRS stated that there is a smooth pace at which taxpayers are getting their refunds, with the high use of electronic filing.
Lessons from the Chance the Rapper Manager Dispute
By Anthony V. Letto March 19, 2026
A lawsuit involving Chance the Rapper and his former manager, Pat Corcoran, highlights a costly lesson for businesses, creatives, and entrepreneurs alike: handshake deals can lead to million-dollar disputes.
IRS Announces its Dirty Dozen Tax Scams for 2026
By Timothy M. Hughes March 10, 2026
The IRS announced its annual Dirty Dozen list of tax scams for 2026 that threaten the tax and financial information of taxpayers, businesses, and tax professionals. The Dirty Dozen is part of a broader campaign conducted by the IRS to educate taxpayers about identity theft schemes and other forms of fraud.
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