Income Taxation of Trusts and Estates. Tax Planning for Trusts and Estates Seminar sponsored by National Business Institute in Chicago, Illinois (September 19, 2012).
A Primer on the Income Taxation of Trusts. Spring 2012 Tax Law and Employee Benefits Lunch & Learn Series sponsored by The John Marshall Law School in Chicago, Illinois (March 21, 2012).
Sophisticated Insurance and Retirement Funds Planning. Cutting-Edge Asset Protection Skills and Techniques seminar sponsored by National Business Institute in Chicago, Illinois (March 19, 2012).
Ethical Issues for Trust and Estate Practitioners panel discussion providing an overview of the Circular 230 regulations governing practice before the Internal Revenue Service and how these regulations specifically impact trust and estate practitioners and addressing the most frequent ethical issues that arise in everyday tax practice, including due diligence, competence, tax opinion standards, and conflicts of interest. ABA Section of Taxation 2012 February Meeting in San Diego, California (February 18, 2012).
A Panel Discussion on Ethical Issues In Estate Planning (Panelist) and the Recent Developments/Tax Reform Project Update session discussing recent developments affecting the income taxation of trusts and estates at the ABA Section of Taxation and Trust & Estate Division of Real Property Trust & Estate Law 2011 Joint Fall CLE Meeting, Denver, Colorado (October 20-22, 2011).
Complex Assets: The Most Overlooked Charitable Donations (Panelist) at the Fidelity Charitable Conference, Chicago, Illinois (October 12, 2011).
Fiduciary Responsibility. Focused on Your Future Conference sponsored by National Automobile Dealers Association Retirement Trust (NADART), Itasca, Illinois (July 22, 2011).
Focus on Estate Planning Structures: APTs, GRATs, IDGTs, FLLEs. Family Office Forum, Chicago, Illinois (June 1, 2011).
Ethical Warning Signs - Avoiding and Dealing with Difficult Clients. American Bar Association, Tax Practice Management Committee, Washington, D.C. (May 7, 2011).
Roth IRA Conversions: What the Estate Planning Attorney Needs to Know. ALI-ABA national teleconference (December 2010).
Navigating the Changing Landscape of Estate Planning. Illinois State Bar Association, Chicago, Illinois (December 2010).
Legislative Outlook for 2011. Northwest Suburban Bar Association, Palatine, Illinois (November 2010).
Roth IRA Conversions: What the Estate Planning Attorney Needs to Know. ALI-ABA national teleconference (September 2010).
Risks and Benefits of Roth Conversions. American Bar Association, Employee Benefits Executive Compensation Committee, Toronto, Canada (September 2010).
Roth Conversions - Recharacterizations. American Bar Association, Employee Benefits Distributions Committee, Washington, D.C. (May 2010).
Roth Conversions: Issues and Opportunities. Knowledge Conference national webcast (April 2010).
Risks and Opportunities for Private Trust Companies and Family Offices from State and Federal (Non-Tax) Legislative Developments and Proposals. American Bar Association, Fiduciary Income Tax Committee, San Antonio, Texas (January 2010).
Roth IRA Conversions: What the Estate Planning Attorney Needs to Know. ALI-ABA national teleconference (December 2009).
Legislative and Case Law Update. Chicago Bar Association, Chicago, Illinois (November 2009).
Legislative Outlook for 2009 and Ethical Developments. Northwest Suburban Bar Association, Palatine, Illinois (October 2009).
Distinguished Speaker Series - Working with Wealth Families. Financial Planning Association of Illinois, Chicago, Illinois (September 2009).
Roth Conversions and Other Aspects Dealing with Retirement Assets in the Estate Plan. Illinois Institute for Continuing Legal Education, Springfield, Illinois (May 2009).
Roth Conversions and Other Aspects Dealing with Retirement Assets in the Estate Plan. Illinois Institute for Continuing Legal Education, Springfield, Illinois (April 2009).
DePaul University
• Adjunct Professor, Master of Science in Taxation (and in coordination with
McGladrey, Inc. National Tax Training)
• Tax Research, 2006-Present
• Estate, Gift and GST Taxation, 2007-Present
• Federal Income Taxation of Decedents, Estates and Trusts, 2008-
Present
• Estate Planning and Drafting, 2009-Present
• President, Ledger & Quill, the alumni support organization of the DePaul University School of Accountancy and Management Information Systems, 2006-2007
• Board Member, DePaul University Athletic Advisory Council, Men's Soccer
John Marshall Law School
• Adjunct Professor, Graduate Tax Program
• Advanced Federal Income Tax, 2007-Present
• Tax and Employee Benefits Research, 2001-2008
• Graduate Tax Seminar: Review of Recent Estate Planning Topics
Related to Income, Estate, Gift & GST Tax Law, 2007-2008
• Advanced Estate Planning, 2008
• Graduate Tax Seminar: Planning for Distributions from Qualified Plans, IRAs and Non-Qualified Plans, 2009
BDO Seidman LLP National Tax Training Program
• Instructor, Tax and Employee Benefit Research, 2005-2007
• Instructor, Gifts, Trusts & Estates, 2005-2009
Baker Tilley Virchow Krause, LLP National Tax Training Program
• Instructor, Federal Tax Research, 2008-2009
• Leading Income Tax Lawyers, Chicago Lawyer, 2012
• Leading Lawyers (IL) - Trust, Will & Estate Planning Law, 2012
• Leading Lawyers (IL) - Tax Law: Individual, 2012
• AV® Preeminent™ 5.0 out of 5 peer review rating by Martindale-Hubbell for both legal abilities and ethical standards
• John S. Nolan Tax Law Fellow, American Bar Association, Section of Taxation 2002-2003
John Marshall Law School
• Dale Wesley Phillips Scholar in Tax and Employee Benefits Law
• Staff Editor, John Marshall Law Review
• Repeat Quarter Finalist, National Tax Moot Court Competition
David A. Berek, "Estate Planning for 2012: Looming Lower Gift Tax Exclusion Limits." Illinois Bar Journal, Vol. 100. February (2012).
David Berek, "Death and Taxes," Modern Metals Magazine, May (2011).
David Berek, Editor, "Illinois Estate Planning, Will Drafting and Estate Administration Forms," LexisNexus 3rd ed. (2009, 2010, 2011).
David Berek, "Waiver of Minimum Required Distributions for 2009 and Other Developments," Illinois Bar Journal, February (2009).
David Berek, "Engagement Letters, Fees and the Dowling Case," Illinois Bar Journal, May (2008).
David Berek, "Prepare Yourself: New Preparer Standards for Estate and Gift Tax Returns," Illinois Bar Journal, February (2008).
David Berek and Ray J. Koenig, Co-Editors, "Circuit Court Probate Division," Chapter 7, Chicago Lawyers Handbook (2007).
David Berek, "Year-End Planning for Trust-and-Estate Clients," Illinois Bar Journal, November (2007).
David Berek, "What's Great about GRATs," Illinois Bar Journal, August (2007).
David Berek, "Fees for Investment Management: What Percentage is Deductible by Estates and Trusts?" The Journal of Taxation, May (2007).
David Berek, "Are Investment Advisory Fees 100 Percent Deductible?" Illinois Bar Journal, February (2007).
David Berek, "New Pension Protection Act a Boon to Charitable Giving," Illinois Bar Journal, November (2006).
David Berek, "Private Trust Companies: A New Trend with Family Offices," The Portfolio Journal, Vol. 3 (2006).
David Berek, "Estate Planning with the Increasing Exclusion Amount," Illinois Bar Journal, August (2006).
David Berek, "Legislation Would Reduce Confusion for Health Care, Property POA Agents," Illinois Bar Journal, May (2006).
David Berek, "Higher Exclusion Limit Presents New Planning Opportunities for Gifts to Minors," Illinois Bar Journal, February (2006).
David Berek, "Three New Illinois Law Affect Estate Planning Practice," Illinois Bar Journal, November (2005).
David Berek interviewed for "Finding Common Flaws in Estate Plans" by Nancy Opiela, Journal of Financial Planning, October (2005).
David Berek, "Strangi IV Fails the 'Bona Fide' Sale Exception Under Code Sec. 2036 for Want of Substantial Business and Other Non-Tax Purpose," Journal of Practical Estate Planning, August/September (2005) (reprinted in the Journal of Retirement Planning, September/October (2005)).
David Berek, "Taxes and Marital QTIP Trusts: The Impact of an Anti-Apportionment Clause," Illinois Bar Journal, August (2005).
David Berek, "Illinois Modifies Illinois Estate Tax to Apportion the State Death Tax redit Amount Among Other States with Tax Situs Real Estate," ISBA Trusts & Estates Newsletter, July (2005).
David Berek, "Strangi Strikes Again - The Fifth Circuit Finds in Favor of Service, Assets Transferred to Family Limited Partnership Included in Decedent's Estate," ISBA Trusts & Estates Newsletter, July (2005).
David Berek, "The Section 2036 and Retained Interests Trifecta: Bongard, Bigelow and Ehmann," ISBA Trusts & Estates Newsletter, July (2005).
David Berek, "Estate Administration Alternative for Financing the Payment of the Estate Tax: The Use of a Graegin Note and Section 2053," ISBA Trusts & Estates Newsletter, July (2005).
David Berek, "Is the Family LLC Still a Good Asset Protection Device?" Illinois Bar Journal, May (2005).
David Berek, "Business Succession Planning and Buy-Sell Agreements: Lessons from True, Blount and Smith," Illinois Bar Journal, February (2005).
David Berek, "Recent Decisions Indicate a Review of Tax Apportionment Clauses," Estate Planning, January (2005).
David Berek, "New Small Estate, Anti-Lapse, Health POA Provisions," Illinois Bar Journal, November (2004).
David Berek and Bret R. Klemetson,"Blount and Smith Provide Guidance on Buy Sell Agreements: Restrictions Disregarded Under Section 2703 for Valuation Purposes When Safe Harbor Requriements are Not Met," ISBA Trusts & Estates Newsletter, December (2004).
David Berek and Christopher M. Tietz, "Interstate Transfer Does Not Satisfy 'Otherwise Given' for Purposes of Stock Purchase Agreement," ISBA Trusts & Estates Newsletter, December (2004).
David Berek, "Annual Report: Important Developments During the Year in Estate and Gift Tax," The Tax Lawyer, Summer (2004).
David Berek and Jennifer Schooley Stringer, "Recent Developments in Estate Planning and Administration," Journal of Taxation of Investments, Summer (2004).
David Berek, "Illinois' New Estate-Tax Law," Illinois Bar Journal, September (2003).
David Berek, "Illinois Amends the Estate Tax to Offset EGTRRA Reductions in the State Death Tax Credit," ISBA Trusts & Estates Newsletter, August (2003).
David Berek, "Educational Expenses in Illinois: An Analysis of Section 529 Plans in Illinois after EGTRRA," ISBA Trusts & Estates Newsletter, December (2001).
David Berek, "Recent Developments Regarding Property Powers of Attorney in Illinois," CBA Record, May (2001).
David Berek, "The Nuts and Bolts of Health Care Powers of Attorney," CBA Record, May (2000).
David Berek, "Estate, Gift and GST Tax Reform: The Tax Refund and Relief Act of 1999," ISBA Trusts & Estates Newsletter, September (1999).
David Berek, "Assets or Stock on the Block: Negotiating Between the Parties Can Minimize Tax Impact," ABA Journal, July (1999).
David Berek, "ERISA Preemption of Welfare Plan Designations: Now is the Time for Legislation to Aid the Family Lawyer with a New Welfare Plan QDRO," Family Law Quarterly, Fall (1998).
David Berek, "Tax Rulings Underscore Role of Time Records," Chicago Daily Law Bulletin, July (1998).
Member, American Bar Association
• Member, ABA Section of Taxation
• John S. Nolan Tax Law Fellow, 2002-2003
• Chairman, Tax Practice Management, 2006-2008
• Vice-Chairman, Tax Practice Management, 2004-2006
• Co-Chair, Estate & Gift Tax, Important Developments, 2003-2006
Member, Illinois State Bar Association
• Member, Trust & Estates Section Council
• Chairman, 2007-2008
• Vice-Chairman, 2006-2007
• Secretary, 2005-2006
• Co-Editor, Trust & Estates Newsletter, 2004-2005
• Appointed to Section Counsel, 2001-2009, 2011
Member, Chicago Bar Association
• Member, Young Lawyers Section
• Board of Directors, 2000
• Co-Chairman, Estate Planning Committee, 1999-2000
DePaul University
• President, Delta Sigma Pi Business Fraternity
• Member, Men’s Soccer Team
