SALT & Pepper

  • Which Will?

    That is, in Illinois, when someone dies leaving what appears to be multiple documents purporting to be the will of the decedent, which one do you file with the Clerk of the Circuit Court of the proper county pursuant to 755 ILCS 5/6-1?
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  • Israel's New Wealth and Death Taxes

    Israel is in the first generation of a huge boom in new wealth. Included among the beneficiaries of this boom are many Americans who invested in Israeli companies or real estate over the last 10 or 20 years. Many of these Americans are also dual US and Israeli residents or citizens. What are the Israeli tax consequences for these individuals upon their death?
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  • A New Tool in the Revenue Collection Arsenal

    Individuals, businesses, not-for-profit organizations, and governments alike are all finding it difficult to increase revenues and cut costs. Wait, did I just say governments? Can’t they just print more money? Yes, I said governments and, no, they can’t just print more money. So, you ask, what are governments doing to increase revenues in these tough economic times?
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About HMB Law

Welcome to HMB's SALT & Pepper blog. As the title suggests, this blog tracks important and emerging issues, trends and developments that affect our clients not only in State and Local Tax (SALT) but also in other disciplines and industries. This blog is designed to be a helpful resource. We hope our readers will find it practical, insightful and valuable.


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