Directions to Our Office: The office is located inside of the Espar and Associates Building which is on the Northwest corner of 5th Street and Pine Street in Michigan City.  Please park in the lot which is adjacent to the building and come in through the front door.  The receptionist at the front counter will greet you.

Michael V. Riley, Attorney

501 Pine Street (Espar amd Associates Building)

Michigan City, IN 46360

Phone

219 879-4925 

E-mail

michaelvrileylaw@gmail.com

Michael V. Riley's law office hours are by appointment only. We are closed on Tuesday and Thursday.  Please call 219 879 4925 to schedule an appointment

Indiana Inheritance Tax and Federal Estate Tax. The Indiana Inheritance Tax was repealed effective on January 1, 2013. Simply put, the state of Indiana cannot charge any death tax on an inheritance for a person who died after 12/31/12.  Remember, however, that the Federal Estate Tax still applies for persons whose taxable estate is greater than the current (per person) Federal equivalent exemption amount of $13,610,000.00.  This exemption amount is scheduled to be increased each year.  The law which creates the Federal Estate Tax equivalent exemption will "sunset" at the end of 2025.  Unless Congress creates new legislation prior to that "sunset" date, the equivalent exemption is expected to be approximately $7,000,000 beginning in January of 2026.