J Christian Manalli
Christian Manalli focuses his practice in estate planning, tax planning, and tax preparation for individuals, trusts, tax exempt organizations and business entities, asset protection planning, probate and trust administration, contested trust and estate litigation, guardianships, elder law, the representation of parties in the sale or purchase of a business, corporate and business law, and forming corporations, LLCs, limited partnerships and organizations exempt from tax under IRC section 501(c)3. Christian advises clients on sophisticated estate tax planning techniques, including GRATs, QPRTs, family limited partnerships, sales to defective grantor trusts, generation-skipping tax and dynasty trust planning, charitable remainder trusts, and insurance trusts. In addition, he drafts buy-sell agreements, shareholder agreements and premarital agreements. He also emphasizes representation of closely held businesses, not-for-profit organizations and private foundations.
When necessary, Christian represents clients in estate and gift tax disputes with the Internal Revenue Service and represents clients in state and federal income tax audits, including representation before the Federal Tax Court and the Illinois Department of Revenue Board of Appeals.