Estate Planning Attorney & CPA — Orland/Tinley Park and Chicago Suburbs
“I want to provide enough to my children so that they can do something, but not enough so that they can do nothing.” — Warren Buffett
Most people think of estate planning as paperwork. It is not. It is the legal and financial architecture that determines what happens to everything you have built — your home, your business, your retirement accounts, your family relationships — at the moment you are no longer able to manage it yourself.
At Lechner Law Office, we approach estate planning differently than most firms. Because Paul Lechner holds both a Juris Doctor and a Master of Laws in Taxation (LLM) and is a licensed CPA, every estate plan we create is evaluated through two lenses simultaneously: the legal structures that protect your assets and carry out your wishes, and the tax strategy that determines how much of your estate your heirs actually keep.
We reduce taxes — not just draft documents. Serving families and business owners in Orland Park, Tinley Park, Frankfort, Mokena, New Lenox, Oak Forest, and the greater Chicago southwest suburbs.
Estate Planning Services
Wills & Revocable Living Trusts
A Last Will and Testament names your executor, designates guardians for minor children, and directs who receives your property — but a will goes through Illinois probate court, which is public and can take six months to a year or more. A revocable living trust transfers assets to your heirs privately and without court involvement, typically faster and at lower overall cost. As trustee of your own trust during your lifetime, you retain full control. We draft both instruments, coordinate the funding of assets into the trust, and recommend the approach — or combination — that best fits your situation.
Powers of Attorney
An Illinois Statutory Durable Power of Attorney for Property authorizes a trusted person to manage your financial affairs if you become incapacitated. A Healthcare Power of Attorney designates your agent for medical decisions. Without these documents, a court-supervised guardianship may be required — a process that is expensive, time-consuming, and public.
Medicaid & Elder Law Planning
Long-term care in Illinois can cost $8,000 to $12,000 per month or more. Without planning, those costs can deplete a lifetime of savings before Medicaid eligibility is established. We help families implement Medicaid asset protection strategies — including irrevocable trusts, spend-down planning, and spousal protection strategies — while complying with the five-year look-back period.
Illinois Estate Tax Planning
Illinois imposes its own estate tax on estates exceeding $4 million — and unlike the federal exemption, the Illinois exemption is not portable between spouses. Without planning, a surviving spouse may face a significant Illinois estate tax bill on the second death. We structure bypass trusts, QTIP trusts, and other vehicles to minimize or eliminate Illinois estate transfer tax exposure.
Probate & Trust Administration
When a loved one passes, the family must navigate the legal and tax steps required to transfer assets, satisfy creditors, and close the estate. We represent personal representatives and trustees through the Illinois probate process, prepare estate and fiduciary income tax returns, and advise beneficiaries on their rights throughout administration.
Special Needs Planning
Families with a disabled child or other dependent face a unique challenge: providing financial security without disqualifying their loved one from Medicaid and SSI benefits. A properly drafted Special Needs Trust solves this problem. We draft first-party, third-party, and pooled trust arrangements coordinated with ABLE accounts and government benefit rules.
Charitable Planning
For clients with philanthropic goals, we integrate charitable giving strategies — charitable remainder trusts, donor-advised funds, private foundations, and qualified charitable distributions from IRAs — into the overall estate plan to reduce estate and income taxes while supporting the causes that matter to you.
Veteran Benefits Planning
Veterans and surviving spouses may qualify for VA Aid & Attendance benefits to help cover the cost of in-home care or assisted living. We help eligible families structure assets and income to qualify for these benefits while coordinating with Medicaid planning.
Why the Attorney & CPA Combination Matters
Estate planning involves both legal documents and tax consequences. Most estate planning attorneys focus on the documents — the will, the trust, the power of attorney. They may not model the income tax impact of how assets are titled, the estate tax exposure created by large IRA balances, or the capital gains implications of transferring appreciated real estate.
Paul Lechner holds a Juris Doctor (1980), a Master of Laws in Taxation (LLM, 1998), and is a licensed Illinois Certified Public Accountant. He is admitted to practice in the State of Illinois, the Federal Courts in the Northern District of Illinois, and the U.S. Tax Court. He has served as an Adjunct Professor of Retirement Planning, Estate Planning, and Insurance at Saint Xavier University’s Graduate School of Management and Governors State University College of Business.
This dual credential means your estate plan is drafted to carry out your wishes and structured to minimize the tax burden on your heirs — at the same time, under one roof, without coordinating between separate advisors.
The Illinois Estate Planning Landscape in 2026
Several factors make estate planning particularly important for Illinois residents right now:
Illinois estate tax: Illinois imposes estate transfer tax on estates exceeding $4 million per individual, at rates up to 16%. The Illinois exemption is not indexed for inflation and is not portable between spouses — meaning a married couple cannot simply combine exemptions without planning. A surviving spouse who inherits everything outright may face a significant Illinois estate tax on the second death, even if the estate falls well below the federal threshold.
Federal estate tax exemption: Congress made the increased federal estate tax exemption permanent in 2026. The applicable exclusion amount is now $15 million per individual (approximately $30 million per married couple with portability). For most Illinois families, the federal estate tax is no longer the primary concern — but the Illinois estate tax, with its much lower $4 million threshold and no portability between spouses, remains a significant planning issue that federal permanence does not resolve. Families with estates between $4 million and $15 million owe no federal estate tax but may owe substantial Illinois estate tax without a bypass trust or other planning structure in place.
IRA and retirement account changes: The SECURE Act eliminated the “stretch IRA” strategy for most non-spouse beneficiaries, requiring inherited IRA distributions within 10 years. For families with large IRA balances, this creates a compressed income tax event for heirs. We help clients structure beneficiary designations, Roth conversions, and charitable distribution strategies to manage this exposure.
Long-term care costs: Illinois nursing home costs continue to rise. For many families, the greatest threat to the estate is not taxes but the cost of care — and Medicaid planning must begin years before care is needed to comply with the five-year look-back period.
Frequently Asked Questions
Do I need a will or a revocable living trust?
Both transfer your assets at death, but they work differently. A will goes through Illinois probate court — a public process that can take six months to a year or more and involves court costs and attorney fees. A revocable living trust transfers assets to your heirs privately and without court involvement, typically faster and at lower overall cost. For families with real estate, a business interest, or a desire for privacy, a revocable trust is usually the stronger choice. We discuss your specific situation and recommend the approach that fits.
When should I update my estate plan?
Your estate plan should be reviewed after any major life event: marriage, divorce, the birth of a child or grandchild, the death of a beneficiary or trustee, a significant change in assets, a move to a new state, or a change in tax law. As a general rule, plans more than five years old should be reviewed to ensure they reflect current law and your current wishes. Many clients we work with have outdated documents that no longer reflect their families or their assets.
What is the Illinois estate tax threshold?
Illinois imposes estate transfer tax on estates with a gross value exceeding $4 million, at rates ranging from 0.8% to 16% on the value above the exemption. The federal applicable exclusion amount is now $15 million per individual — meaning many families owe no federal estate tax at all. But the Illinois exemption is far lower, not portable between spouses, and not indexed for inflation. A married couple who does not plan carefully can waste the first-to-die spouse’s $4 million Illinois exemption entirely, resulting in a significant Illinois estate tax bill at the second death even though no federal tax is owed. Bypass trust planning is the standard solution.
How does Medicaid planning work in Illinois?
Medicaid (in Illinois, administered through the Medical Assistance program) pays for long-term care for individuals who meet income and asset limits. The key challenge is the five-year look-back period: transfers of assets made within five years of a Medicaid application can result in a period of ineligibility. Effective Medicaid planning begins early — ideally five or more years before care is needed — and involves a combination of irrevocable trusts, asset titling strategies, and spend-down planning. We also advise on spousal protection strategies for married couples where one spouse needs care.
What happens if I die without an estate plan in Illinois?
If you die without a will in Illinois, the state’s intestacy laws determine who receives your assets — which may not reflect your wishes. For example, if you are unmarried with children, your children inherit everything outright regardless of their age. If you have a blended family, stepchildren do not inherit under Illinois intestacy laws. Without powers of attorney, a court must appoint a guardian to manage your affairs if you become incapacitated — a process that is public, expensive, and often contentious.
What are the fees for estate planning?
Once your initial review and recommendation process is complete and all information necessary to effectuate your planning has been obtained, an estimate will be provided. Our estimated fees will depend upon the type and complexity of the planning being developed, the asset mix, the extent of tax planning involved, and other factors. It is impossible to estimate a fee until we have the Client’s personal and financial information, know the Client’s estate planning goals and objectives, and have an opportunity to discuss various estate planning alternatives. For your planning purposes, the complexity of your Family’s fact situation will determine your legal fees. For informational purposes only: Low complexity cases usually take 8 to 10 hours, Moderate complexity 10 to 20 hours, High complexity 20 hours or more.
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Related Practice Areas
- Special Needs Trusts — planning for disabled family members without losing government benefits
- Tax and Financial Planning — IRS resolution, estate tax returns, and retirement plan strategy
- Real Estate — coordinating property ownership with your estate plan, including TODIs and transfer strategies
- Business Succession Planning — integrating your business interest with your estate plan
- Probate Litigation — representing fiduciaries and beneficiaries in estate and trust disputes