Welcome to DUGGAN BERTSCH, LLC — A law firm dedicated to thoughtful, innovative and uncompromising legal representation for the Private Client.

The needs of the private client are both pointed and diverse. While you require the advanced skills of a specialist, you also have diverse needs that must be understood and integrated by your lawyer. With its broad base of multi-degreed, multi-disciplinary attorneys, DUGGAN BERTSCH is uniquely positioned in the legal space to best serve the needs of Private Clients.

We look forward to showing you the DUGGAN BERTSCH difference.



Recent U.S. Supreme Court Case Impacts Trust Taxation

The U.S. Supreme Court recently issued its opinion on North Carolina Department of Revenue v. The Kimberley Rice Kaestner 1992 Family Trust, which addressed “….the limits of a State’s power to tax a trust.”  This is the first time in decades the Supreme Court has addressed this issue, and its decision could have significant implications for the private client.

Planning with trusts is a central component to any comprehensive wealth plan, and in addition to leveraging the estate, gift, and GST exemptions, consideration should be given to a trust’s income tax treatment.  And when a trust is structured as a “non-grantor” trust - meaning it is responsible for its own income tax burden - state law governs the state where a trust may be taxed.

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Article Written By:       

Jennifer A. Mendel, JD, and Michael H. Israel, MA, JD, LL.M.


James M. Duggan Speaks at Midwest Family Office Forum in Chicago

On Thursday, May 16th, Jim Duggan spoke at the Midwest Family Office Forum as a subject matter expert on the following topics:

  1. Inter-generational Growth:  The emerging generation and its impact on current family office objectives & values - working together towards the same goals.
  2. Security & the Family Office: Addressing personal security, cybersecurity, and asset security - staying ahead.

You can find more information about the Midwest Family Office Forum here

DUGGAN BERTSCH, LLC would like to congratulate our 2019 Leading Lawyers & Emerging Lawyers

Leading Lawyers – Leading Lawyers have been recommended by their peers to be among the TOP LAWYERS in the areas of practice noted on this website.  Less than 5% of all lawyers licensed in each state have received the distinction of Leading Lawyer.

Gregory J. Bertsch

  • Closely & Privately Held Business law
  • Tax Law: Business
  • Tax Law: Individual
  • Trust, Will & Estate Planning Law

James M Duggan

  • Tax Law: Individual
  • Trust, Will & Estate Planning Law

Timothy L. Epstein

  • Arts, Entertainment & Sports Law
  • Commercial Litigation

Allen J. Gable

  • Closely & Privately Held Business law
  • Real Estate Law: Finance
  • Tax Law: Business
  • Tax Law: Individual

David M. Henderson

  • Tax Law: Individual
  • Trust, Will & Estate Planning Law

Michael H. Israel

  • Tax Law: Individual
  • Trust, Will & Estate Planning Law


HHS-OCR Pursuit of HIPAA Violations Leads to Extraordinary Recoveries in 2018

The Department of Health and Human Services Office for Civil Rights (HHS-OCR) announced the Agency recovered an unprecedented $28.7 million from HIPAA enforcement activities in CY 2018.  The HIPAA Privacy, Security, and Breach (HIPAA Rules) violations for which OCR was able to obtain either summary judgement or settlement payments involved some of the country’s top healthcare stakeholders; including MD Anderson ($4.3 million), Massachusetts General Hospital ($515,000), Fresenius Medical Care North America ($3.5 million), and Anthem, Inc. ($16 million).

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Alert: Qualified Opportunity Zone Funds

The Tax Cuts and Jobs Act of 2017 (TCJA) has provided investors that have recognized capital gains during the year with the opportunity to reinvest the proceeds of such gains into low income communities in an effort to promote long-term economic growth. In return for such investment and subject to certain requirements, investors may be eligible for significant tax savings on their previously recognized gains as well as any gain eventually realized on the investment itself. This new Qualified Opportunity Zone program provides attractive tax based incentives for those investments that qualify but there are time limits imposed which make investing before December 31, 2019 an important deadline for investors wishing to maximize the benefits. The summary below provides further details on this new government subsidized program and members of the Duggan Bertsch team are available to advise you if interested in pursuing an Opportunity Zone investment.  

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