Directions to Our Office: The office is located inside of the Harbour Trust Building. Please park in front of the building and come in through the front door. One of the receptionists at
the front counter will greet you.
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
The Indiana Inheritance Tax Law was repealed, effective January 1, 2013.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 Federal equivalent exemption
amount of $12,920,000.00. This exemption amount is scheduled to be increased each year. The law which creates the Federal Estate Tax equivalent
exemption will "sunset" in 2026. Unless Congress creates new legislation prior to that "sunset", the equivalent exemption will be $5,490,000.00 beginning in 2026.