Timothy S. Midura - Wheaton, IL

Timothy S. Midura, C.P.A., J.D., LL.M., is a member of the firm's estate planning group. He chairs the estate administration and also the contested estates and family conflicts groups. Generally, Tim's practice is oriented to complex estate and trust planning and administration, including disputed and conflicted matters; modifying irrevocable trusts; charitable gift facilitation; and complementary tax, financial matters, and business matters.

Tim is licensed as an attorney in both Illinois and Florida. He is also a registered certified public accountant.

In addition to his Juris Doctor (JD) and CPA credentials, he also has a master's degree (LL.M.) in taxation. His undergraduate degree double majored in accountancy and finance.

Prior to entering private law practice, Mr. Midura was a member of the tax department of a "big four" public accounting firm.

Tim has numerous published articles to his credit and speaks frequently on topics of estate planning and administration, modifying irrevocable trusts, charitable gift facilitation, quality case management, and related financial and business matters. He has contributed to or been quoted in, among others, Forbes, Chicago Sun Times, The Journal of Gift Planning, and Illinois CPA Society News. Tim is the author of the Estate Planning Primer: What Everyone Needs to Know About Estate Planning, Everyday Mistakes in Estate Planning, and a series of Estate Planning Memoranda, published by the Illinois Institute for Continuing Legal Education (IICLE). Tim also authored the chapter Handling Charitable Bequests and Trusts in IICLE's Estate Administration book.

Tim has served on behalf of a number of boards of not-for-profit foundations and corporations, including Christian Ministries Foundation (a community foundation), in Georgia, ALM International (an international health organization), in South Carolina, Soli Deo Gloria (an international sacred music production foundation), in Illinois, Spectrios Institute for Low Vision (a nationally recognized provider of professional assistance to people with low vision and their families), in Illinois, the Chicago Council on Planned Giving (an allied professionals group that advances inter-disciplinary planned giving), and for the Illinois Institute for Continuing Legal Education (Illinois' premiere continuing legal education provider). He has served on a number of professional committees, including the estate and gift tax planning committee of the Illinois CPA Society and the estate and probate committee of the Chicago Bar Associations.

Tim has a special interest in charitable endeavors and in facilitating charitable giving through estate planning - that meet family goals. He has demonstrated a special talent in handling complex and conflicted estate and trust matters, including estate and trust arbitration and mediation, and making modifications to

irrevocable trusts.