Thomas W. Abendroth

Partner

Thomas W. Abendroth concentrates his practice in the fields of estate planning, federal transfer taxation, and estate and trust administration. His practice encompasses all phases of wealth preservation and transmittal, ranging from the preparation of wills and trusts to the implementation of multi-faceted transactions that reorganize business holdings in order to minimize transfer taxes.

Mr. Abendroth also advises banks and trust companies on fiduciary law and charitable issues. He has extensive trust and estate litigation experience, representing both beneficiaries and fiduciaries.

Mr. Abendroth has authored and co-authored numerous articles for industry publications, including Trusts & Estates and ABA Trust & Investments.

Experience

After assuming representation of one of the executors of the estate of George S. Halas Sr. (founder of the Chicago Bears Football Club) in 1988, Mr. Abendroth successfully resolved several longstanding disputes with claimants and beneficiaries and closed the estate.

Publications

"The Doctor Is In, School Is In Session," (Co-Author) ABA Trust & Investments (May/June 2008)

"Ticking Time Bombs in Irrevocable Life Insurance Trusts," (Co-Author) ABA Trust & Investments (March/April 2008)

"Competency Issues With Elderly Clients," (Co-Author) ABA Trust & Investments (September/October 2007)

"Rethinking Marital Deduction Planning," ABA Trust & Investments (May/June 2007)

"Outright Does Not Always Mean Outright," (Co-Author) ACTEC Journal (Spring 2007)

"International Estate Planning for Trust Professionals," (Co-Author) ABA Trust & Investments (March/April 2007, January/February 2007

Estate Planning Strategies After Estate Tax Reform: Insights and Analysis, (Co-Editor) CCH (2001)

Illinois Estate Planning, Will Drafting and Estate Administration Forms — Practice (two-volume treatise, supplemented annually), Lexis Law Publishing, 3d ed. (1999)

Three study guides published by the American Bankers Association for the Certified Trust and Financial Advisor (CTFA) examination:

Fiduciary Law and Trust Activities Guide
Glossary of Fiduciary Terms
Tax Law Guide

Estate and Personal Financial Planning, chapter on sophisticated tax planning techniques, Thomson/West (1988)

Speeches and Presentations

"American Bankers Association's 2008 Trust and Estate Planning Telephone Briefing Series"

Recent Developments in Estate Planning (December 4, 2008)
Fiduciary Issues in Using Open Architecture and Affiliates (November 6, 2008)
Selected Fiduciary Income Tax Issues (October 2, 2008)
Administration of Dynasty or Perpetuities Trusts: Tax and Non-tax Considerations (September 4, 2008)
What Fiduciaries Need to Know About S Corporations (June 5, 2008)
The Duty of Fiduciaries to Disclose Information to Beneficiaries and Privacy Information Security (May 1, 2008)
Valuation and Liquidity Issues in Administering Closely Held Business Interests in Estates (April 3, 2008)
What Trust Professionals Need to Know about the Uniform Trust Code (March 6, 2008)
Investment Responsibilities (February 7, 2008)

"American Bankers Association's 2007 Trust and Estate Planning Telephone Briefing Series"

Recent Developments In Estate Planning (December 6, 2007)
Trust Investments and Trustee Self-Dealing (November 1, 2007)
Retirement Plan Distributions Revisited (October 4, 2007)
The Annual Exclusion and Other Tax-Free Transfers (September 6, 2007)
Domestic Asset Protection Trusts: Up Close and Personal (June 7, 2007)
Understanding Gift Acronyms: QPRTs, GRATs, IDGTs and SCINs (May 3, 2007)
Case Studies in Discretionary Distributions (April 5, 2007)
The Applicable Exclusion Amount: Use It or Lose It (March 1, 2007)
Developments in Charitable Planning (February 1, 2007)

"Recent Developments of Importance to Fiduciaries," American Bankers Association, Forum For Fiduciaries (June 24, 2008)

"Ticking GST Tax Time Bombs in ILITs," Midwest Estate, Tax and Business Planning Institute (June 20, 2008)

"Business Succession Planning," Fiduciary Education Foundation (May 20, 2008)

"The Annual Exclusion and other Tax Free Transfers," Fiduciary Education Foundation (May 20, 2008)

"Applicable Exclusion Amount - Use it or Loose It," Fiduciary Education Foundation (May 20, 2008)

"Selected Estate Planning Case Studies," Star Wealth Management CLE Seminar (May 13, 2008)

"Revisiting Common Issues in Planning with Retirement Benefits," Star Wealth Management CLE Seminar (May 13, 2008)

"Business Succession Planning," Star Wealth Management CLE Seminar (May 13, 2008)

"Planning for the Terminally Ill or Elderly Client," Illinois Institute Continuing Legal Education, Estate Planning Short Course (May 2, 2008)

"Advanced Planning for the Generation-Skipping Tax," American Bankers Association Trust School (April 30, 2008)

"Estate Planning for the Medium Estate," American Bankers Association Trust School (April 30, 2008)

"Selected Estate Planning Case Studies," Midwest Trust and Wealth Management Conference (October 17, 2007)

"New Charitable Rules Under the Pension Protection Act," Midwest Trust and Wealth Management Conference (October 17, 2007)

"Business Succession Planning," Midwest Trust and Wealth Management Conference (October 17, 2007)

"Planning for Elderly and Terminal Clients," Notre Dame Tax and Estate Planning Institute (October 11, 2007)

"Case Studies in Discretionary Distributions," Notre Dame Tax and Estate Planning Institute (October 11, 2007)

"Recent Developments," American Bankers Association (August 21, 2007)

"Selected Estate Planning Case Studies," Fiduciary Education Foundation (May 22, 2007 and May 23, 2007)

"Revisiting Common Issues with Retirement Benefits," Fiduciary Education Foundation (May 22, 2007 and May 23, 2007)

"New Charitable Rules Under The Pension Protection Act," Fiduciary Education Foundation (May 22, 2007 and May 23, 2007)

"Advanced Generation-Skipping Tax," American Bankers Association Trust School (May 1, 2007 and May 2, 2007)

"Estate Planning for the Medium Estate," American Bankers Association Trust School (May 1, 2007 and May 2, 2007)

"Planning for the Closely Held Business Owner," Red River Valley Estate Planning Council (April 24, 2007)

Awards and Honors

Fellow, American College of Trust and Estate Counsel

Illinois Super Lawyers, Estate Planning and Probate; Trusts

Leading Lawyer — Trust, Will and Estate Planning Law, Illinois Leading Lawyers Network

AV Peer Review Rated, Martindale-Hubbell

Best Lawyers in America, Trusts and Estates

APEX 2007 Award for Publication Excellence

Top 100 Attorneys — Worth Magazine (2007)

Education

Northwestern University School of Law (J.D., magna cum laude, 1984)

Ripon College (B.A., summa cum laude, 1981)

Teaching Appointments

Faculty, American Bankers Association National Graduate Trust School (1990-present)