BBN LLC | Attorney Profiles - Clement J. Carroll, Jr.

Partners

Robert C. Bailey

Alan R. Borlack

Clement J. Carroll, Jr.

Eric G. Grossman

Sarah Nadelhoffer

David E. Muschler

Kenneth S. Perlman

Kathleen A. Swien

Of Counsel

Richard D. Cohler

Clement J. Carroll, Jr.
Education:	University of Notre Dame (B.B.A., 1969); Loyola University (J.D., cum laude, 1972); DePaul University (M.S.T., cum laude, 1979). Certified Public Accountant, Illinois, 1975
Admitted:	1972, Illinois, U.S. Tax Court and U.S. Claims Court
Member:	Chicago, Illinois State and American Bar Associations; Illinois Institute of Certified Public Accountants
Practice Areas:	Employee Benefits; Trusts and Estates; Wills; Business Planning; Business Succession Planning; Deferred Compensation; Pension Taxation; Federal Estate and Gift Taxation; Federal Tax Controversies; Tax Appeals; Tax Audits; Tax Deferred Exchanges; Tax Planning; Decedents Estates; Estate Planning; Living Trusts; Retirement Planning Inheritance; Living Wills
Publications:	Illinois CPA Society News Journal: • "Planning Opportunities for Retirement Plan Distribution Prior to Age 59 1/2," 1987 • "Loans From Qualified Retirement Plans," 1987 • "Required Minimum Distributions From Qualified Retirement Plans," 1987 • "Receipt by Qualified Terminable Interest Property (QTIP) Trust of IRA Distributions," 1990 • "Caution For Pension Benefits Payable Under Divorce Property Settlements," 1991
Speaker:	Illinois Institute of Continuing Legal Education: • "Retirement Planning after TEFRA," for 41st Annual Federal Tax Course, 1984 • "ESOP Planning Opportunities For Closely Held Corporations," for 42nd Annual Federal Tax Course, 1985 • "Retirement Planning," for 27th and 28th Annual Estate Planning Short Course, 1984, 1985 • "Qualified Retirement Plans," for Financial Planning Course, 1985 Illinois CPA Society: • "Distributions From Qualified Retirement Plans," for Employee Benefits Conference, 1988 • "Distributions From Qualified Retirement Plans," for Annual Personal Financial Planning Conferences, 1989 and 1993 • "Living Wills/Durable Powers of Attorney," for Philippine CPA Society Annual Conference, 1991 • "Estate Planning with Durable Powers of Attorney," for Personal Financial Planning Conference, 1991 • "Retirement Planning Update," Annual Personal Financial Planning Conference, 1993 • "Cashing in the Chips for IRA/Retirement Plan Benefits," Midwest Accounting and Business Management Show, 1994 Chairman, Employee Benefits Conference, Illinois CPA Society, 1989 Illinois Association of Personnel Consultants, "Business Growth Through Retaining Employee Motivation," 1990 Integrating Retirement Plans into the Estate Planning Process, Lorman Education Services, 2001

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