by Craig D. Hasenbalg and Michael Castaldo III Whenever a taxpayer sells business or investment property at a price that is higher than the taxpayer’s basis in the property, capital gain tax must be paid on the difference. However, Section 1031 of the Internal Revenue Code (“IRC”) provides an exception to this rule and allows a taxpayer to postpone paying …
by Ericka J. Thomas The Americans with Disabilities Act (42 U.S.C.A. §§ 12101 et seq.) protects the rights of individuals with disabilities with respect to public accommodations and facilities. Title III of the ADA, which applies to places of public accommodation, prohibits discrimination against individuals “on the basis of disability in the full and equal enjoyment of the goods, services, …
by James G. Wargo The Illinois Appellate Court recently upheld the constitutionality of the term-limits provision of the Illinois Municipal Code as applied to a 2016 referendum approved by the voters of the Village of Broadview, limiting the number of terms a person may serve as village president. In Buchanan v. Jones, 2012 IL App (1st) 210169, the court was …
by Maureen A. Lemon Recent amendments to the Illinois Human Rights Act limit the ability of most Illinois employers to use an individual’s criminal conviction record as a disqualifying reason to deny employment to that applicant. As explained below, Illinois school districts may continue to deny employment to individuals who have been convicted of specific crimes. However, school districts must …
by John E. Motylinski In 2019, the Illinois General Assembly passed Public Act 101-0610, which required downstate police and firefighter local pension funds’ assets to be consolidated into statewide funds for investment purposes. Since then, the Firefighters Pension Investment Fund (FPIF) and the Illinois Police Officers’ Pension Investment Fund (IPOPIF) have geared up to receive those investment funds and go …
by Shawn P. Flaherty On May 11, 2021, the Illinois Appellate Court for the First District issued an opinion on the issue of the interplay of benefits for persons who are eligible for health insurance benefits from Medicare and from an employer under the provisions of the Public Safety Employee Benefits Act (PSEBA) in McCaffrey v. Village of Hoffman Estates, …
by Maureen A. Lemon Last Friday, June 25, 2021, Governor Pritzker extended the option for Illinois public bodies to meet remotely or in a hybrid model for one more month, until July 24, 2021. Now that Illinois has entered Phase 5 of the State’s Restore Illinois Plan, the ability of public boards to convene a meeting without a quorum being …
by Ryan R. Morton Among the many advantages of forming a 501(c)(3) not-for-profit organization is the freedom to collect income without paying federal or state taxes. That tax-exempt status is not guaranteed, however. Not-for-Profits (NFPs) must be wary of certain activities that could result in losing that financially beneficial status. Private Benefit Since the 501(c)(3) designation often attaches to churches, …
by Michael Castaldo, Jr. and Megan Lamb The massive Police Reform Bill (P.A. 101-0652) that was adopted in the waning hours of the last legislative session involves numerous changes to the way policing is handled in Illinois. One of the most significant provisions is the mandatory use of body cameras by all law enforcement officers. That change could become a …
by Maureen A. Lemon and Megan Lamb In the waning days of the Trump administration, the Department of Education’s Office of Civil Rights (OCR) issued a memo stating that Title IX anti-discrimination protections do not apply to gender identity or LGBTQ status. President Biden immediately reversed course, issuing an executive order requiring government agencies to apply all anti-sex discrimination laws …
