Richard A. Sugar, Partner

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• Areas of Concentration are:
  
  Dealing with the financial, tax, and humanistic aspects of business transactions; the creation, combination, and division of enterprises; and the preservation of wealth for current and future generations.
  
• Education:
  
  University of Chicago (J.D.)
  
  Indiana University (B.S., Business Economics and Public Policy)
  
• Bar Admissions:
  
  Illinois
  
  Illinois Supreme Court
  
  U.S. Tax Court
  
  U.S. Supreme Court, U.S. Court of Appeals (Seventh Circuit)
  
• Memberships:
  
  American Bar Association
  
  Illinois State Bar Association
  
  Chicago Bar Association
  
• Additional Memberships:
  
  Public Service - President and member of Board, Midwest Young Artists; Chicago Society of Clubs, formerly Board of Governors and Chairman, Community Public School Improvement Committee; Former member of Small Business Division Editorial Board, Commerce magazine, published by Chicagoland Chamber of Commerce; Illinois Small Business Growth Corporation, former member of Board of Directors, nominated by Gov. Thompson; Independent Business Association of Illinois, former Executive Vice President and Board of Directors; Delegate and legal counsel to Lt. Gov. Ryan's Conference on Small Business, May, 1984, Springfield; Elected alternate delegate, White House Conference on Small Business, August, 1986; Delegate to U.S. Securities and Exchange Commission Sixth Annual Government-Business Forum on Small Business Capital Formation, September, 1987, Washington, D.C.
  
• Lectures:
  
  Chicago Bar Association; Cook County Hospital; Northwestern University; University of Illinois; Illinois Society of Certified Public Accountants; Illinois Institute of Continuing Education; and Northwest Suburban Bar Association.
  
• Publications:
  
  "Choosing Among The Mechanisms for Succession Planning for the Family Business Owner," Illinois Institute for Continuing Legal Education, June, 1999; "Death of a Lawyer -Duty to Client, Heirs, and Country," Illinois Bar Journal, March, 1995; "Buy# Sell Agreements: A Short Treatise for Shareholders and Partners," May, 1992, Illinois Institute for Continuing Legal Education; "Cross Purchase Agreements Now Are Often More Beneficial Than Redemption Agreements, "Journal of Taxation for Accountants, March, 1990; Monograph: "The Revolution in Employee Benefits, What It Means and What To Do About It," October, 1988, Des Plaines, Illinois; Monograph: "Sugar COPPS Guide, A Guide for Selecting the Proper Form for Doing Business After the Tax Reform Act of 1986," May, 1987, Chicago, Estate Planning Council; "Eliminating Cumulative Voting Rights for Illinois Corporations," Illinois Bar Journal, April, 1983; Monograph: "Social Security - An Integrated View of Public and Private Retirement," March, 1983, Washington, D.C.; "Charitable Treatment of Charitable Gifts," May, 1981, Chicago; "How New Section 2040(c) Alters the Estate Tax Burden on Jointly Owned Property," Journal of Taxation, May, 1979; "Employee Contributions to Qualified Plans - A Frontier for Tax Planning," Taxes, August, 1979; "Power of Appointment - Electing To Save Death Taxes in Illinois," Illinois Bar Journal, May, 1978; "Small Businessman's Loss of Privacy under ERISA," Journal of Pension Planning and Compliance, March, 1978, and Compensation Planning Journal, March, 1978.
  
• Quoted:
  
  Chicago Tribune; Chicago Daily Law Bulletin; Crain's Chicago Business