Alan Pearlman

Since 1974 Alan Pearlman, Ltd. has been helping the people of Chicagoland and Lake County with their family law problems, as well as Criminal Law and Complex DUI and Traffic Law matters. From that time to the present Mr. Pearlman has focused on these issues, to resolve disputes and thereby avoid costly consequences for his clients.

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Many married couples file joint tax returns to take advantage of certain benefits offered by this filing status. This may result in the unfortunate and unintended consequence of one spouse being held responsible for the underreporting of income by the other spouse. Even when there is a divorce decree stating that one spouse will be solely responsible for any amounts due on prior tax returns, the IRS may withhold a tax refund of the other…
A QDOT is a specific type of marital deduction trust that is designed to ensure that non-citizen spouses will eventually pay any taxes that may be due upon distribution of the principal from the trust, even if the surviving spouse resides outside of the United States. Without a QDOT, an estate would be immediately taxable. More specifically, the marital deduction typically allows the assets of an estate to be passed to a spouse without tax…
Prior to filing for divorce, various federal tax considerations should be reviewed due to their potentially profound implications. Among the major issues commonly covered in a divorce decree or agreement are: alimony, sometimes referred to as “spousal” or “separate maintenance” support; division of property; and child support. Each has its own tax treatment and implications. Division of Property Most divorces involve a division of the property owned by the couple. Such a division of property…
Three major issues commonly resolved in a divorce decree or agreement are: alimony, or spousal support; division of property; and child support. Each has its own tax treatment and implications. In general, for federal income tax purposes, alimony is “deductible” from the income of the spouse paying it and considered taxable income to the spouse receiving it. If the payor spouse has a significantly higher income, there is an incentive to maximize the amount of…
In a rare 8-0 decision, the Supreme Court recently overturned a ruling by the highest court of Arizona regarding the division of military retirement pay under a divorce decree. Howell v. Howell, decided May 15, held that any waived portion of military retirement pay cannot be treated as divisible community property in the case of divorce (197 L. Ed. 2d 781). The ruling reaffirmed the Court’s decision in Mansell v. Mansell, clarifying that waived pay is…
 In most states, the age of majority (when a person is recognized by law as an adult), is 18 years of age or older. A “minor” is a person who is under the age of 18. When a minor breaks the law or causes damage or injury to another person, an animal or property, the minor’s parents may bear the liability. Many state statutes authorize courts to hold parents financially responsible for the damages caused…
 Several states refer to children who are born or adopted after the execution of a parent’s will and omitted from the provisions of the testamentary instrument as “omitted” or “pretermitted” children. In the interest of fairness, states that recognize the inheritance rights of posthumously born or adopted children have traditionally allowed “omitted” children to inherit under intestate succession (i.e., taking a share equal in value to what the child would have received if the testator…
  Prior to filing for divorce, various federal tax considerations should be reviewed due to their potentially profound implications. Among the major issues commonly covered in a divorce decree or agreement are: alimony, sometimes referred to as “spousal” or “separate maintenance” support; division of property; and child support. Each has its own tax treatment and implications. Division of Property Most divorces involve a division of the property owned by the couple. Such a division of…
 Although “loss of consortium” damages are traditionally associated with spousal relationships, modern cases have extended the right to recover them to parent-child relationships. Referred to as “filial consortium damages,” these awards are intended to compensate the parent for the loss of affection, love and companionship that results from a child’s injury or death. Wrongful Death Actions Distinguished In cases where parents sue for the wrongful death of their child, most jurisdictions permit parents to recover…
  Keep it Simple.  Be realistic about your holiday commitments.  If you are over-extended, something will give…usually your temper.  Know your party (and alcohol) tolerance.  Have a party plan that works for you. RSVP to the ones you can enjoy and, when possible, avoid the ones you won’t.  Arrive late, leave early, and bow out when you are not enjoying yourself.   Avoid Unnecessary Conflicts. There will be conflicts, some necessary, some not.  Put your energy into…