University of South Dakota

Prior to coming to South Dakota, Professor Randall J. Gingiss practiced estate planning in Chicago, Illinois, for over 20 years and was a lieutenant in the Judge Advocate General's Corps of the United States Navy for over 4 years. He has served as chair of the Uniform Laws Committee and the Marital Deduction Committee of the Real Property, Probate and Trust Law Section of the American Bar Association and of the Estate and Gift Tax Division of the Chicago Bar Association. Professor Gingiss is a fellow of the American College of Trust and Estate Council. He has published numerous articles and has spoken on estate planning topics throughout the United States. He is a past recipient of the John Wesley Jackson Award for Excellence in the Teaching of Law.

Trusts and Wills, Estate Planning, Estate and Gift Administration

• MBA, University of Chicago, 1991
• LLM, DePaul University, 1980
• JD, University of Michigan Law School, 1969
• BA, Economics, Amherst College, 1966

• Gingiss, R., Estate and Gift Tax, Gilbert Law Summaries.
• Gingiss, R., (2007), Forcing Fairness in State Taxation, Ohio Northern University Law Review, vol. 31, iss. 1.
• Gingiss, R., (2000), Second Marriage Considerations for the Elderly, South Dakota Law Review, vol. 45, iss. 3.
• Gingiss, R., (1999), Putting a Stop to Asset Protection Trusts, Baylor Law Review, vol. 51, iss. 4.
• Gingiss, R., (1998), Funding Marital Deduction Requests with Special Assets, Probate and Property.
• Gingiss, R., (1998), The ERISA Foxtrot: Current Jurisprudence Takes One Step Forward and One Step Back in Protecting Participant's Rights, Virginia Tax Review, vol. 18, iss. 2.
• Gingiss, R., (1994), Partners as Common Law Employees, Indiana Law Review, vol. 28, iss. 1.
• Gingiss, R., (1992), The Gift of Opportunity, DePaul Law Review.
• Gingiss, R., (1992), What TEFRA, DEFRA, and REA Amendments?, Probate and Property.
• Gingiss, R., (1990), A Road Map to Generation Skipping Elections, Probate and Property.
• Gingiss, R., (1989), Preferred Shares as Qualifying Employer Securities, Journal of Pension Planning and Compliance.
• Gingiss, R., (1989), When Does the Unlimited Marital Deduction Apply to Pre-ERTA Wills, Estate Planning.
• Gingiss, R., (1984), Tax Clauses Revisited, Illinois Bar Journal.
• Gingiss, R., (1983), Estate Tax Problems of Tax Shelter Partnership Investments, Trusts and Estates.
• Gingiss, R., (1982), Marital Deduction Planning Under ERTA, CCH - Financial and Estate Planning Reporter.
• Gingiss, R., (1980), Old and New Uses of the Single Fund, Trusts and Estates.
• Gingiss, R., (1980), Special Powers of Appointment Offer Planning Flexibility Despite Possible Additional Tax, Estate Planning.
• Gingiss, R., (1978), The Estate Trust and Carryover Basis - An Old Vehicle Finds a New Use, Illinois Bar Journal.

• John Wesley Jackson Award for Outstanding Professor of Law, Law School, 2001