Harmon A. Brown

Partner

Harmon A. Brown concentrates his practice in:

• Estate planning
• Trust and estate administration
• Planning for closely held businesses

He helps individuals thoughtfully plan the transfer of their wealth to their beneficiaries in the most tax-efficient manner. He has designed several intricate plans to help incentivize beneficiaries as well as plan for beneficiaries with disabilities. Much of his work has been planning for the transfer of wealth over multiple generations.

Mr. Brown has extensive experience working with owners of closely held businesses in minimizing taxes and in multi-generational planning. He also has helped organize numerous charitable entities and obtain their exempt status with the Internal Revenue Service (IRS) and addresses management issues of charitable organizations.

He has extensive audit experience before the IRS, having successfully resolved audits involving:

• Valuation of closely held businesses and real estate
• Marketability and minority interest discounts for family limited partnerships and closely held corporations
• Special income and estate tax elections
• Late filing or tax payment penalty issues
• Deductibility of expenses

Mr. Brown has contributed to advanced planning techniques and current development seminars for:

• Bank of Hawaii
• First Hawaiian Bank
• Hawaii Tax Institute
• Hawaii Estate Planning Council

Publications

Illinois Practical Probate

"Long Awaited IRS Notice Lifts Section 2036(c) Blind Fold," Trusts & Estates

Awards and Honors

Leading Lawyer — Tax Law: Individual; Trust, Will and Estate Planning Law, Illinois Leading Lawyers Network

AV Peer Review Rated, Martindale-Hubbell

Education

Teaching Appointments

Adjunct Professor, Loyola University Chicago School of Law 
          Decedent's Estates and Trusts
          Federal Estate and Gift Taxation

Lecturer, Illinois Institute for Continuing Legal Education (IICLE) 
          Management of a Decedent's Closely Held Business Interests
          Valuation of A Decedent's Closely Held Business Interests
          Planning with Family Limited Partnerships