Jane Kim focuses on the following areas of law:
- Commercial Litigation
- Family Disputes, in and out of court (collaborative divorce)
- Real Estate Property Tax Appeals
- State of Illinois;
- State of Florida;
- U.S. District Court Northern District of Illinois;
- U.S. District Court Middle District of Florida;
- United States Court of Appeals for the Seventh Circuit;
- United States Tax Court.
She has litigated cases in state and federal courts against public and multinational companies. Jane has also handled hundreds of commercial cases using mediation methods of dispute resolution, and is trained in Collaborative Law Disputes. She received her Bachelor’s degree from the School of the Art Institute of Chicago and her Juris Doctor degree from the John Marshall Law School in Chicago, Illinois. While at John Marshall, Jane was an Executive Board Member of The John Marshall Journal of Computer & Information Law. She also studied European Union Law at Magdalen College, Oxford University, England.
This spring, 2012, Jane had an oral argument in front of a panel of three Judges, including Judge Easterbook, of the U.S. Court of Appeals for the Seventh Circuit. The case on appeal from the U.S. Tax Court involved a niched and complex income taxation issue that would require the Appellate Court to change the law or interpret the law in favor of the taxpayer. The key issue was whether a 10% penalty tax should be imposed on early distributions from a noncontributory SEP IRA, the source of which funds was from a qualified retirement plan (401(K) account), when the taxpayer falls under the I.R.C. §72(t)(2)(A)(v) exception. Billions of dollars are transferred into and, withdrawn from, IRAs for retirement purposes each year. These funds, upon withdrawal for retirement, are taxed with additional 10% penalty tax. If such withdrawals are made from 401(K)s (and not IRAs), there is no additional 10% penalty tax. Why are IRAs treated differently? This is a trap for the unweary. See, Jane’s letter to Congress.
Jane is a member of the American Bar Association; Florida State Bar Association; Illinois State Bar Association; Chicago Bar Association; and Illinois Real Estate Lawyers Association. She is a member of Judicial Investigation Committee with the Chicago Bar Organization; a mentor in the lawyer-to-lawyer mentoring program sponsored by the Illinois Supreme Court; and a member of Pro Bono Attorneys for the Chicago Legal Clinic, Inc..
Jane Kim is also a former volunteer for Chicago Humanities Institute; and, a former volunteer for The Night Ministry- Aiding Vulnerable Adults & Youths. Yes, Jane Kim purchased and made sandwiches and distributed food to homeless at multiple stops made at midnight off the Night Ministry’s Bus.