With Chicago’s festival season in full swing, proper summer healthcare remains a hot topic across the city.

To educate Chicago residents about staying healthy this summer, Advocate Illinois Masonic Medical Center recently hosted a breakfast discussion as part of its Wellness Wake-Up Series. Chuhak & Tecson, P.C. sponsored the June 28 event, with associate Kimberly Boike moderating the panel discussion.

Boike, an attorney in the firm’s healthcare group, is a member of Illinois Masonic’s charitable council. She moderated a panel composed of Patricia Lee, MD and chair of the hospital’s department of emergency medicine, and David Alameda, Jr., DPM. The panel covered a variety of healthcare topics, including preventing common summer sports injuries, staying hydrated, eating properly and making good shoe choices.

Twenty-five people attended the event, which was the last in a series of quarterly Wellness Wake-Ups hosted by Illinois Masonic. The hospital has not yet announced dates for its next Wellness Wake-Up series.

Attorney Mark Broaddus, a principal at Chuhak & Tecson, P.C., has been appointed to the board of directors for Spectrios Institute for Low Vision, a Wheaton-based non-profit organization.

Broaddus joins the board alongside B. J. Armstrong, point guard for the 1990s Chicago Bulls; Ed Farmer, play-by-play radio announcer for the Chicago White Sox, and Bob Wahlgren, co-founder and former chairman of Bridge Communities, an organization that provides housing and mentoring for the homeless.

They will serve three-year terms with Spectrios Institute, which specializes in preventive and rehabilitation services for the blind and low vision community. The agency offers hope through a comprehensive approach that includes low vision evaluations, counseling, training in independent living skills, and assistive and adaptive technology.

"Spectrios Institute is a fantastic organization that offers a wide variety of services to help persons of low vision succeed and enjoy life to the fullest,” Broaddus said.

Since earning his law degree from the University of Louisville School of Law in Kentucky, Broaddus has built up a thriving practice in estate and trust administration and litigation at Chuhak & Tecson. He speaks frequently about estate administration issues for Illinois Institute for Continuing Legal Education (IICLE) seminars.

He also sits on the board of directors for the National Accreditation Council for Blind and Low Vision Services.

The accrediting council and Spectrios Institute are organizations near and dear to Broaddus’ heart. As a person with low vision himself, he has longstanding affiliations with Spectrios and its executive director, Dr. R. Tracy Williams, and has often pitched in to volunteer.

“It’s an honor to be selected to join the dedicated professionals in this nationally recognized agency,” Broaddus said. “I hope to bring the unique perspective of a professional with a visual impairment and serve as a role model to the blind and low vision community—showing that they can achieve their life goals even with vision loss.”

Broaddus already does make an excellent role model, Williams said.

“Mark is the kind of person that a lot of the people I’ve worked with who have vision loss would like to get to know,” he said. “He’s independent, he’s successful in his field, and he knows how to play and have fun. He gets out there and puts it all on the line.”

In addition to his family and his law practice, Broaddus’ passion is scuba diving, and he travels to reefs all over the world to get close-up views under the sea. The amiable Southerner attacks much of life with gusto, including his charitable activities.

“I’m looking forward to rolling up my sleeves at Spectrios and getting directly involved in its projects and initiatives,” he said.

Helping with projects, sharing wisdom and ideas, and facilitating fundraising are expected of Spectrios board members, and Williams said Broaddus is a great fit for this position.

“He’s walked the walk, he knows about everything, he’s got a lot to share, and he really engages,” Williams said. “You would never know that Mark has a vision loss, because of his tremendous abilities as a professional, his caring nature to help others, and his total independence.

“He is not defined by his eyes,” Williams said. “He is defined by his head and heart.”

Teen mothers whose only wealth in all the world is in their children will get a boost from Women Helping Women (WHW) when the service-oriented networking group gathers Thursday, May 5, for its Spring Mix-and-Mingle at Lloyd’s Chicago.

Along with Cinco de Mayo-themed cocktails and hors d’oeuvres, WHW will hold a baby shower to benefit New Moms Inc., a Chicago charity that opens its arms to at-risk young mothers and their children. Guests are invited to bring unwrapped gifts that every new mom or child needs.

Hosted by the women attorneys of Chuhak & Tecson, P.C., Women Helping Women gives women entrepreneurs and decision makers the opportunity to network with potential strategic partners, develop business and serve the community. By accomplishing all three at the same event, time commitments are minimized.

Service projects that benefit women and their children are a hallmark of WHW, and a different nonprofit organization is highlighted at each biannual event.

“I’m excited that our firm will be supporting New Moms,” said Phyllis Franklin, a principal at Chuhak & Tecson. “It is an excellent organization, helping young women from challenging backgrounds prepare themselves for parenthood.”

Mary Griffith, New Moms’ director of resource development, said the young women who come for help are 13 to 24 years old and often are victims of intergenerational poverty, homelessness and abuse.

“We work to able, empower and equip adolescent parents and their children,” Griffith said. “When they come to us, whether they come pregnant or parenting, they really are feeling hopeless. They’ve encountered so many obstacles.

“We empower them to be able to break through all the obstacles and roadblocks with the tools that they learn here, and we provide intensive support on that journey.”

Lisa Rothstein, another principal who was on the committee that selected New Moms for the WHW event, said she was impressed by the breadth of programs designed to help in crisis and beyond.

“New Moms offers a range of services to women in need,” Rothstein said. “They are there not just for immediate support in crisis. They also provide an opportunity for young mothers to tap into resources and to learn, which will help them develop important skills and expand their future options.”

Among the agency’s five outreaches is a program that teaches new moms about the stages of child development and how to care for their kids and play with them. Another offers food, shelter and safety, and participants can also gain job skills, life skills and more—including an expanded vision for their futures.

“Our moms, when they come, find out they can have a dream and a goal,” Griffith said, “and then they start looking at opportunities.”

The charity’s Academy of Professional Development is an important piece in getting participants ready for a career and job opportunities. Griffith will be at the Mix-and-Mingle to talk about the academy and its internship program.

Suggested baby shower gifts for that evening include baby shampoo, body wash, baby wipes, diaper cream, diapers in all sizes (especially sizes 4 and 5), baby bottles, onesies and other children’s clothes (sizes newborn to 5T), and $10 gift cards to local stores such as Target, Wal-Mart and Jewel. For the new moms themselves, potential gifts include deodorant, body wash, body lotion and hair care products.

The Mix and Mingle will be held from 5 to 7 p.m. at Lloyd’s Chicago, 1 S. Wacker Drive. If you have questions or would like to receive an invitation, please contact Katie Walsh at 312-201-3447 or kwalsh@chuhak.com. The registration deadline is 3 p.m. Friday, April 29.

Case 1
Decedent died on December 12, 2002 and filed an estate tax return reflecting a taxable estate plus adjusted gifts of $4,972,781. The Internal Revenue Service issued a notice of deficiency increasing the taxable estate plus adjusted gifts by $2,678,022 to $7,650,803 and increasing the estate tax by $1,113,731.

Decedent sold a limited partnership interest to her grantor trust prior to death. However, the transaction was improperly implemented as decedent retained control over the grantor trust. The primary issue in the case was discounts available to the limited partnership interest.

The parties have reached a settlement whereby the estate has a deficiency of only $200,000 before deductions for attorney and other administration fees. Thus the deficiency was reduced over 82 percent.

Case 2
IRS issued a notice of deficiency for 2002 having adjustments to income of $854,779 and increasing tax of $94,519 and assessing penalties of $18,903.80. Also as a result of increasing income, taxpayer’s net operating loss carryback was disallowed.

The primary issues were whether losses from taxpayer’s business were subject to the passive activity loss rules, whether the cost to repair a helicopter engine was deductible or should be capitalized and whether shareholder loans were to be considered income.

The parties have reached a settlement whereby the IRS conceded adjustments of at least $750,248. Many other adjustments will also be reversed because they resulted from automatic mathematical calculations. Also, no penalties will be assessed.

Case 3-A
The IRS issued a notice of deficiency for 2003 adjusting income by $251,729 and increasing tax by $88,106 and assessing penalties of $17,621.20.

The primary issue was substantiation of business expenses. Taxpayer refused to provide names and contact information of business contacts in China to substantiate her travel expenses. Thus, IRS conceded all business expenses incurred in the United States, but denied all business expenses incurred in China.

A decision document will be entered that taxpayer has a tax liability of $23,043 and all penalties will be abated.

Case 3-B
The IRS issued a notice of deficiency for 2004 adjusting income by $139,203 and increasing tax by $44,327 and assessing penalties of $8,865.40.

The issues were substantiation of business expenses and constructive receipt of income. Taxpayer refused to provide names and contact information of business contacts in China to substantiate her travel expenses. Thus, IRS conceded all business expenses incurred in the United States, but denied all business expenses incurred in China.

A decision document will be entered that taxpayer has a tax liability of $37,284 and all penalties will be abated.

Case 4
At issue is whether the corporation can deduct payments to a Voluntary Employees’ Beneficiary Association (VEBA) to fund death benefits for employees and whether a loan from the VEBA constitutes income. The IRS has asserted that the transaction is a tax shelter under IRS Notice 2003-24 and is a sham transaction.

In another Tax Court case involving similar facts, the IRS conceded that the transaction was not a sham transaction. We filed a motion for partial summary judgment that the IRS should be barred under the doctrine of judicial estoppel from claiming that the taxpayer’s transaction was a sham transaction. A hearing was held and we are awaiting a ruling by the Judge.

Mark E. Broaddus, shareholder with the Chicago Loop law firm of Chuhak & Tecson, P.C., has been elected to a two-year term on the board of directors for the National Accreditation Council for Agencies Serving People With Blindness or Visual Impairment (NAC). NAC is the standard-setting and accrediting body that works with agencies and schools that provide services and programs to people who are blind.

In this role, Broaddus is one of over 20 directors responsible for developing standards that promote effective and publicly accountable programs of service; ensuring through the accreditation process that standards are met by those seeking accreditation; and giving public recognition to agencies and schools in compliance with the standards of accreditation.

Broaddus, an attorney for 18 years, concentrates his practice in estate and trust administration, with an emphasis on litigation. He assists families and institutions in planning and resolving issues related to death, dying and disability. Broaddus received his undergraduate degree from University of Kentucky, Lexington, and his juris doctor degree from University of Louisville School of Law.

Daniel J. Fumagalli, a partner with the Chicago Loop law firm of Chuhak & Tecson, P.C., is a recipient of the 2007 Pro Bono Service Award from the U.S. District Court, Northern District of Illinois. The award was presented to Fumagalli at the eighth annual Awards for Excellence in Pro Bono and Public Interest Service for his work on behalf of a client who could not afford legal services.

In 2005, Fumagalli began representing Jacqueline Green for her race discrimination in employment case, settling successfully in 2006. U.S. District Court Judge John W. Darrah nominated Fumagalli because his work on behalf of Green merited special consideration.

"At all times in discharging his pro bono obligations, on behalf of the client that he was appointed to represent, Mr. Fumagalli was prompt, prepared and an aggressive advocate, and above all, courteous and respectful to the court, to his client and to his adversary," said Darrah.

Fumagalli concentrates his legal practice in complex commercial litigation, employment and probate and has been a member of the Federal Trial Bar since 1989. He received his undergraduate degree from College of the Holy Cross, Worcester, MA, and his Juris Doctorate from Cornell Law School, Ithaca, NY, in 1982. He worked as a solo practitioner for several years before co-founding the firm of Fumagalli & Tecson in 1991. In 2002, Fumagalli and his partners joined Chuhak & Tecson.

"I was very surprised and gratified by the nomination and the award," said Fumagalli. "I take the same dedicated approach to every case and every client. In this case, I am especially pleased that we could help a very deserving client."

"Dan is a very bright, insightful and caring attorney," said Andrew P. Tecson, president of Chuhak & Tecson. "He is a strong advocate for his clients, yet he maintains a collegial and friendly attitude with his opponents. Dan achieves a balance that is difficult in the world of litigation."