If the RRIF is not set up this way, there will be immediate tax consequences, and the estate wishes of your husband may not play out as intended.
What happens if you’re not named the beneficiary or successor owner of a RRIF
When a partner dies, the full amount of their RRIF will be added to their other income for the year and taxed at the current rate. For example, Shearer, if your husband is in Ontario and has an annual taxable income of $50,000, he would pay about $5,800 in tax, based on his marginal tax rate.
If were to die on December 31 of this year, with $300,000 in his RRIF, his total taxable income will be $350,000. And his estate would pay about $148,000 in tax, again based on his marginal tax rate. An increase of approximately $142,000, almost 50% of the value of his RRIF.
If no beneficiary or successor owner is named within the will nor RRIF documents, the RRIF proceeds will pass through the estate and will be subject to estate administration tax. If there’s a beneficiary who’s not a qualifying survivor, which I will explain later, the RRIF proceeds will pass to them tax-free, and the estate will pay the tax.
To help yourself understand that, think about what would happen if your husband has children from a first marriage. Using the $300,000 RRIF example above, the children would receive its proceeds tax-free, and your husband’s estate, possibly you, must come up with the money to pay the tax. If this is your husband’s second marriage (or yours), or either of you want to divide your assets unequally amongst your beneficiaries, make sure you understand the tax consequences you are putting on the estate and your surviving partner.
How to reduce or eliminate the tax consequences on the death of a RRIF holder
You can reduce or eliminate the tax on income from a RRIF upon your death by leaving it to a qualifying survivor. A qualifying survivor can be a:
Spouse or common-law partner
Financially dependent infirm child or grandchild
Financially dependent child or grandchild
The first one is you, Shearer. So, you’re not going to pay tax on the RRIF, if your husband passes and you succeed him. You become the owner of his RRIF or the money goes into your RRSP or RRIF.
Should you be named a beneficiary or successor owner on a RRIF?
Canadians can name a spouse as either the beneficiary or successor owner of their RRIF. As a beneficiary, Shearer, you have the choice of either paying out the RRIF to your registered retirement savings plan (RRSP) and/or RRIF or taking the cash. If you take the cash or investments in kind, the RRIF value will be included with your husband’s other income for the year, as described above.
Middle Brow, the Chicago brewpub that earned a James Beard Award earlier this year as a semifinalist for Outstanding Wine and Other Beverages Program, is opening a second location in Michigan. Ownership is keeping the exact address a secret, but say they’ve signed a lease to take over a space off Red Arrow Highway in Sawyer, Michigan, about 50 miles west of Downtown Chicago. Sawyer is along Lake Michigan and is a popular tourist destination. Co-owner Pete Ternes says they’ll take over a one-acre plot where customers can enjoy the outdoors.
“We’ve got the drawings done, and we’ve got a lot of the engineering work done,” Ternes says. “We’re putting out bids and getting permitting in place now. We think that by summer, we’ll be able to — you know, at the very least — throw some fun parties.”
First established as a brewery in 2011, Middle Brow would open a brewpub in Logan Square, Bungalow by Middle Brow, and offer pastries, bread, and eventually Neapolitan pizzas, and those pies deployed farm fresh ingredients from Michigan, Indiana, Wisconsin, and Indiana. By relying on a farm where they’ll grow their own hops, barley, and other ingredients, the unnamed Michigan Middle Brow project takes a hyperlocal strategy to procure ingredients.
With lighter lagers, saisons, and kolsches the brewery features the kind of brews that drinkers could enjoy while camping or by a lake, a kind of counterpoint to over-hopped beers that were once trendy. Middle Brow centers on yeast-forward beers and letting yeast ferment spontaneously: “It’s exciting and it’s weird and it’s risky, and it makes the beer taste like nothing else you’ve tasted,” Ternes says.
Last year, Middle Brow expanded operations becoming Chicago’s first natural winery with refreshing wines that, again, shared the same commitment to using wild fermentation. Natural wine is made with minimal intervention that, in theory, better showcases the grapes from the region.
Ternes promises the new location will contain elements of the Logan Square venue. There might be a small menu of fresh breads for the weekend, and doughnuts and ice cream. Middle Brow Logan Square offers Chicago-style tavern pizza on Tuesdays. Those pizzas won’t make their way to Michigan, but Middle Brow may offer Detroit-style squares as a limited special. Beyond bottles and cans of wine and beer, they’ll also have robust to-go offerings for travelers making a quick pit stop.
Much of Middle Brow’s wines were made from grapes grown in Michigan with ownership often hauling tanks of juice back to Chicago in trucks filled with tanks. Middle Brow already has ties to the Mitten State. Ternes points out they buy hops from Hop Head Farms, which is about 50 miles south of Grand Rapids, Michigan. They also source fruit for various barrel-aging projects from nearby farms. Ternes recalls family vacations in Michigan City, Indiana; and Michiana, Michigan. The concept of farmhouse brewing, using hops and barley made on the same premises, was pioneered by companies like Allagash in Portland, Maine; and Jester King in Austin, Texas. Those breweries inspired Ternes and Middle Brow.
Middle Brow searched for the right land but knew when they needed a record of success before investors and banks would fund their operations. Fourteen years later they’re in the position to open the way they intended.
Middle Brow Sawyer, Michigan planned for a summer opening
Sean is joined by Van Lathan to discuss Joker: Folie à Deux, the off-putting sequel to Todd Phillips’s 2019 Joker, starring Joaquin Phoenix and Lady Gaga (1:00). They discuss the jukebox musical format’s successes and failures, the filmmaking vs. the experience of watching it, and whether they ultimately liked the movie. Then, they zoom out to discuss the state of moviegoing and movie watching (43:00) and explore whether we’re in a uniquely strange place with the reception of movies and the conversation social media inspires about divisive films and filmmakers. Finally, Sean is joined by director Greg Jardin to discuss his debut feature, It’s What’s Inside, an all-in-one-night sci-fi thriller with some unexpected twists (spoilers!) and fresh filmmaking choices (1:05:00).
Host: Sean Fennessey Guests: Van Lathan and Greg Jardin Senior Producer: Bobby Wagner Video Producer: Jack Sanders
Jo and Rob grab their flight funds to recap the fourth episode of Slow Horses Season 4. They open with a few more listener emails before discussing a theory on what landed J.K. Coe in Slough House, how they’re feeling about Season 4 in relation to past seasons, and the shocking fate of Sam Chapman (18:32). Along the way, they check in on coat watch and Spy Vs. Spy (38:22). Later, they’re joined by Slow Horses showrunner and Emmy Award–winning writer Will Smith to talk about why Hugo Weaving was the perfect actor to play this season’s villain, what it’s like to be juggling multiple seasons at once, his approach to writing pleasant grumps, and much more (49:35).
Hosts: Joanna Robinson and Rob Mahoney Guest: Will Smith Producer: Kai Grady Additional Production Support: Justin Sayles
One of Eater’s 15 Best New Restaurants in America in 2022, owner and chef Mona Sang closed the restaurant after construction dust at an upcoming Starbucks next door contaminated her restaurant. “Our dining room, our kitchen, and everything was covered in dust, top to bottom,” Sang says. Debris seeped into coolers and contaminated glassware. Sang says she feared that she might never reopen again, noting that a financial advisor estimated it could cost $400,000 to cover lost revenues and cleanup efforts at 6580 N. Sheridan Road.
Sang says construction workers at the neighboring business initially “brushed me off,” and continued work despite the dirt and dust that forced her to throw away $10,000 of food. She says she’s not 100 percent sure how the dust made its way from Starbucks to the restaurant. It may have been the HVAC system or through two holes in a wall between Khmai and the coffee shop. Apparently, a demising wall, a type of structure used to partition sections of a building, was put up by the university and hid the holes from Starbucks’ general contractor. The holes weren’t patched when construction began on August 12. Sang says the contractor told her that their work would not affect her business. But on August 13, she arrived to chaos.
“We couldn’t even breathe, so at that point, I told everyone just to finish up putting things away and put on a mask — I had to have my mom put on a mask, she was having a hard time breathing,” Sang says. “And then basically I was like, I cannot serve people. I cannot do this.”
Sarom Sieng and daught Mona Sang at their original restaurant in Rogers Park.Jack X. Li/Eater Chicago
She announced the closure in an Instagram post on August 14 and then went into more detail with a video shared on August 23. Now that she’s announced a reopening date, Sang says she hopes Starbucks will halt construction, or at least be considerate, while her restaurant is open. Loud construction noises have a habit of ruining any ambiance in the dining room.
No one has taken accountability for the mess with the unnamed general contractor, Starbucks, and Loyola blaming each other. Sang is caught in the middle after pursuing a fresh start with the university. The restaurateur left her original Rogers Park location near the Evanston border in late 2023 due to trouble with her landlord.
Starbucks maintains that since Loyola is the landlord it’s their responsibility to deal with Sang’s concerns. Sang has written emails and spent countless hours trying to find answers.
“Everybody is going to be pointing fingers,” Sang says. “At this point, I don’t care whose fault it is.”
Sang, who got her start with Lettuce Entertain You Enterprises, called the decision to close heartbreaking. The restaurants had only been open in the location since June, near the campus where Sang’s daughter attends college. Inside a bigger and more modern space, Sang unveiled two restaurants, a casual space similar to her original, called Khan Khmai. A second dining room housed a different menu, meant to showcase Cambodian cuisine in a more upscale manner. Just before the shutdown, the city had granted Khmai a liquor license and the restaurant had begun serving cocktails. Alcoholic drinks can be a huge revenue generator for restaurants that can help sustain them.
“I put all my hard-earned money into it — all of our savings, creating everything — so that we have just to open up this place and for like, within like, you know, less than two months,” Sang says.
Sang says Loyola was helpful during the closure, but only after she wrote a letter to Loyola CFO Wayne Magdziarz telling him that she needed assistance or her dream restaurant would permanently close. Sang says the school responded to her by offering a loan that could help her quickly reopen. The terms of the loan haven’t yet been finalized so Sang can’t say how much money she’ll borrow. She calls the money “the bare minimum” amount so she can once more serve customers. Sang will also have to dip into her personal savings to keep the restaurant afloat. Loyola did not respond to Eater’s request for comment.
The Starbucks should open sometime this fall. Last week, a Starbucks rep provided a statement on the matter.
“Starbucks is committed to being a good neighbor, and we strongly encourage all parties to find a resolution that works for everyone, so that our soon-to-be neighbor can reopen right away,” the emailed statement reads.
The juxtaposition of a small family-owned restaurant being impacted by the actions of one of the world’s biggest companies isn’t lost upon Sang. She says there’s no way Starbucks would care about her business. Regardless of whose fault it was, Sang says she’s disappointed that no one from Starbucks made contact with her: “Just reaching out and asking if there’s anything we can help you with” would have been nice, Sang says, “Just to say ‘I’m sorry this happened.’”
Khmai’s famous egg rolls.Jack X. Li/Eater Chicago
Beyond lost revenue, Sang is concerned with broken trust. She feels guilty about canceling reservations — diners had booked tables to celebrate special occasions. Workers left the restaurant needing income while the restaurant remained closed. Some of her mother’s favorite employees won’t be returning, and that’s a difficult conversation Sang had to have. Before closing, Khmai employed about 40 people. Sang says Khmai is hiring for all positions if any service workers have an interest.
On the bright side, opening day will take place on Sieng’s birthday. Though a lot of records and history were lost as they fled Pol Pot’s regime for America, Sang says she believes her mother will turn 82. Cooking Cambodian food proved therapeutic for Sieng and was one of the reasons that made Khmai special. It goes beyond the stellar egg rolls that Sang made for her church before opening her restaurant. Sang also trains workers on the history behind her dishes so they can share with diners.
Sang says when Khmai opens they’ll launch happy hour specials from 3 p.m. to 6 p.m. with the hope that will help them pay off the loan. Later this fall, Khmai will also launch weekend brunch.
Starbucks’s general contractor and Sang’s restaurants shared the same insurance company. Upon learning that, Sang says she wasn’t surprised when the company denied her claim. Sang says friends have recommended attorneys, but right now she’s not pursuing a lawsuit.
“It’s not about even the money,” she says. “The reason we opened up this place was because we wanted to educate Chicago about Cambodian food. We wanted to make sure that we had a place for our community.”
Correction, Monday, September 16, 9:12 p.m.: A previous version of this story misstated that the opening day was Thursday when it is on Wednesday, September 18.
Larry weighs in on the debate between Donald Trump and Kamala Harris. He’s then joined by producer Will Packer to discuss his new Peacock limited series Fight Night: The Million Dollar Heist. They begin their conversation by discussing the premise and history behind the project, which leads to a discussion about the art of creating content in today’s entertainment industry (12:57). After the break, Larry and Will shine a light on the artistic way Don Cheadle, Kevin Hart, Terrence Howard, and Samuel L. Jackson embody their individual characters in Fight Night, which tells the story of a heist that took place at a Muhammad Ali boxing match (37:52). Finally, Will talks about his journey to becoming one of Hollywood’s top producers and shares some sage advice for aspiring filmmakers (56:06).
Host: Larry Wilmore Guest: Will Packer Producer: Chris Sutton
Atelier, the Michelin-starred restaurant in Lincoln Square, has been closed since August 24 as staff contends with a broken air conditioner and wall and ceiling damage caused by heavy rain late last month. As founder Tim Lacey and chef Christian Hunter wait for a new unit to arrive, the small business needs a way to continue in the short term. That’s why they’re offering a special five-course takeout menu from Friday, September 6 through Sunday, September 8.
Lacey admits that his staff is having flashbacks to the start of the pandemic when fine dining restaurants across the country did the unthinkable in offering carryout meals as government officials kept dining rooms closed to curb the spread of COVID. Many fine chefs never thought they would be in the position of creating takeout meals. Chicago’s restaurants leaned into comfort foods which travel well in bags and to-go containers. Even Ever chef Curtis Duffy began selling burgers in December 2020. Atelier, which replaced another Michelin-starred restaurant, Elizabeth, had been blazing its own path and was named a 2024 James Beard Award semifinalist for Best New Restaurant.
The takeout menu — no substitutions — consists of a pita and mezze course (baba ghanoush, pickled summer squash, fermented garlic scape tapenade, rhubarb chutney); grilled Korean pork sausage Bibb lettuce wraps (sea beans, kohlrabi/kimchi slaw); root vegetable fasolada (diced parsnips, celery root, sunchokes, rutabagas); lasagna in lamb neck ragu with ricotta and sourdough garlic knots. and a nectarine and pear galette with caramelized whey, allspice-cinnamon gelee, and spruce chantilly cream.
Hunter and Lacey are hopeful the air conditioning can be fixed by Tuesday, September 10, and that they’ll be back open on Wednesday, September 11. Check their Instagram for updates.
Atelier’s five-course takeout menu is available Friday, September 6 through Sunday, September 8 with pickup between 5:30 p.m. and 7:30 p.m. Order via Tock.
Four and half months after suddenly closing stores in Chicago, Texas, and Washington, D.C., Foxtrot will attempt a comeback by opening its first store this week. Outfox Hospitality, the company that ran those 33 stores filed for bankruptcy in May, leaving a wake of angry vendors, workers scrambling to find new jobs, and accusations of breaking federal labor law. Since then, a new entity has been formed by the chain’s co-founder who says he’ll return the company to its roots by showcasing cool snacks made by local artisans and avoid the pitfalls that lead to the chain’s failure.
The first store is scheduled to open on Thursday, September 5 at 23 W. Maple Street in Gold Coast, according to a news release. An Old Town location at the corner of North Avenue and Wells Street will follow, though an opening date hasn’t been announced. A few vendors Eater spoke with last week said one of the reasons they joined the comeback effort is Foxtrot isn’t rushing to reopen all the stores they closed. Mike LaVitola, who founded Foxtrot in 2013, and is now chairman of the newly named Foxtrot Cafe & Market. He was part of an effort that bought Foxtrot’s assets in an auction for $2.5 million. LaVitola told Eater he wanted to focus on “getting it right” at individual locations rather than opening multiple stores at once. The initial plan announced was to open about 15 stores scattered in Chicago and Texas, with the majority in Chicago. There are two new details from the company’s latest release: They’re not specifying the number of stores anymore (last week, LaVitola said they were negotiating leases in unannounced locations including Wicker Park and Willis Tower.) The other details might be bitter for those in Austin, Texas, as it appears Foxtrot is focusing on reopening in Dallas, at least in the interim. Austin was home to four locations.
The closures caused a nationwide commotion in April, with a combination of anger (a class-action lawsuit alleging Outfox violated federal law by failing to provide proper notice for a mass layoff is pending; October 1 is the next court date), sadness (customers who lived nearby grew attached, one famously bemoaned moving to their residence to be near a Foxtrot), and resentment (some South Siders who had never been to a Foxtrot wondered why folks were being so dramatic). Foxtrot had found a niche in North Side Chicago neighborhoods as a corner store with trendy snacks, a coffee bar, and a cafe space to get work done or to sip wine or beer. It was a kind of third place for former office workers who had transitioned into a hybrid work-from-home schedule during the pandemic. Foxtrot saw an opportunity to scale, and after merging with local Chicago grocer Dom’s Kitchen & Market — which also had its own ambitious expansion plans — in 2022, Foxtrot announced intentions to open as many as 100 locations by 2024. By that point, LaVitola was no longer chief executive officer. He says he was pushed out to an advisory role. Foxtrot began opening in neighborhoods with pricey real estate like Fulton Market and at Wrigley Field. They were spending in the hope of getting noticed.
That detail is important as vendors have been gunshy about joining Foxtrot 2.0 and worried the chain would repeat mistakes. LaVitola told them he wasn’t involved in a leadership role at Outfox. Some have accepted LaVitola’s reassurances, saying they need Foxtrot’s customer base. Others have picked other retail routes.
But, as LaVitola points out, Foxtrot is about more than gourmet gummies or hot dog-flavored potato chips. The coffee bar was “the biggest revenue driver” — it was so much that nearby coffee shops were losing business to Foxtrot. The previous interaction of Foxtrot made a big deal of partnering with Philadelphia’s La Colombe. That relationship will continue, but the new Foxtrot will also stock items from local roasters Metric and Kyoto Black. They’re also adding new food items to complement its morning breakfast tacos, which will remain. Look for new panini sandwiches, salads, lunch bowls, and cookies.
Expect to see growing pains. As of last week, LaVitola wasn’t sure if customers would need to create new profiles on the store’s app, which was vital to the chain’s business. Before it was a brick-and-mortar, Foxtrot used its app for liquor and beer delivery. Still, LaVitola says he’s committed to “delivering an awesome experience in the stores.” One way is making sure customers better connect with the stories behind the people who make their products. He feels the previous iteration of Foxtrot relied too much on its website to do that.
“There’s just going to be a lot more of that content — for lack of a better word — and storytelling happening in the store versus online,” LaVitola says. “Online is still really important, and it’s still there, but I think that gap is going to be bridged.”
Japanese food wasn’t always seen as belonging on the same fine dining stage as other foods in Chicago, which is why Arami’s 14-year run in West Town has been remarkable, coinciding with how the perceptions of Americans have changed. As one of the first restaurants along a stretch of Chicago Avenue now crowded with restaurants, Ty and brother Troy Fujimura’s restaurants set a standard with hot and cold options with top-notch sushi, noodles, and skewers.
That run will close at the end of August as Arami’s final service will come on Saturday, August 31. Fujimura says he notified his workers on Wednesday, August 14.
“We struggle like any other restaurant — especially a small restaurant — and [it’s hard to] kind of make ends meet without having to compromise,” Ty Fujimura says. “So we’re in that position now where I think the restaurant, I know the restaurant has run its course.”
There’s a pattern for the Fujimuras who earlier this year sold his first restaurant, SmallBar, in Logan Square. There are personal and family struggles that Ty Fujumura didn’t want to share. Despite the support of regulars, Arami has struggled since the pandemic began in 2020. Chef Joe Fontelera departed to pursue his dream of spotlighting Filipino food and opening Boonie’s Filipino Restaurant. Not that scrambling was anything new for Arami. Two years in, opening chef and partner BK Park left the restaurant abruptly in 2012 (he would later open Juno in Lincoln Park). The Fujimuras closed the restaurant for two weeks to reload. In 2016, a fire kept the restaurant closed for a month. Even more recently, the Fujimuras brought back a fan favorite rehiring chef Nelson Vinansaca, their former sushi chef who moved to Ecuador five years ago. Vinansaca brought stability, but apparently, it hasn’t been enough.
Fujumura says if anyone is interested in buying a turnkey restaurant, he’d be interested in selling the business. But right now, he feels a sense of relief. Arami could also be considered a pioneer as one of the first upscale restaurants on a stretch of Chicago Avenue that now includes Brasero, Forbidden Root, All Together Now, and more. Fujimura says he’s been wrestling with the decision to close the former Michelin Bib Gourmand staple for about a month.
“It might sound weird, but I’m really happy — I’m happy because now we have time to celebrate,” Ty Fujimura says. “We can celebrate this restaurant with our friends and our family. You know past employees, people that haven’t been there yet. — there are so many experiences that people have shared there whether it’s memories made for birthdays, anniversaries, or what have you.”
The restaurant opened just before sushi omakase became trendy and has hosted several celebrities including Blackhawk players, musicians, and actors. It was also where sports reporter Darren Rovell complained about surcharges.
“I’ve been waffling back and forth… I could restructure my lease and maybe do a little fund raise, and do some changes at the restaurant,” he says. “But you know what? That sounds like I’m rescuing this restaurant. The restaurant doesn’t need to be rescued. This restaurant needs to be retired,”
Fujumura has been reexamining his role in the restaurant industry. He remains a partner at Lilac Tiger, the reimagined Wazwan in Wicker Park with food from James Beard Award nominee Zubair Mohajir. Midway International Airport still has an Arami location, and he’s hopeful of opening one at O’Hare International Airport. His company, Fujimura Hospitality, runs the food service at the Chicago Corinthian Yacht Club at Montrose Harbor, and he runs Rockwell Bottle Shop in Lincoln Square. But it’s been challenging during the pandemic. He swung hard and relocated Michelin-starred Entented from Lincoln Square to a new space in River North. Pandemic-era dining restrictions crushed the restaurant which has since closed and is now home to Obelix.
“After doing this now for well over two decades, it’s that time to catch your breath, that time to be in your own element, and inside your head… those times are far and few in between,” Fujimura says. “I feel no one’s going to give me that, no one’s going to make that time for me — I need to make that time for myself.”
Arami, 1629 W. Chicago Avenue, closing Saturday, August 31.
Thor is associated with Offbrand Games, publisher of Rivals 2. As Thor confirmed on stream Rivals 2 will be an always-online live-service game. Stop Killing Games is a conflict of interest for him. That’s it. That is the real reason he is so against it. And sure, he will try to act all high and mighty, but still it’s just ******** he made up, while the true reason is this: he left Blizzard, but Blizzard didn’t leave him. He is a corporate shill and the mask is off.
You mention that the cottage deed is in your name only right now. That suggests that it was either in your name all along or that the cottage was owned jointly with your husband with right of survivorship. I suspect it was held jointly with right of survivorship, meaning that it was transferred directly to you on your husband’s death. That means that it passed outside of his will regardless of his wishes contained therein.
Sometimes the ownership structure of an asset trumps a will, and this may be a case of that, Jill. When an asset passes to a surviving spouse on death, by default, it is transferred at its adjusted cost base for tax purposes, meaning no capital gains tax is payable at that time. The executor can elect to have some or all of the capital gain taxed on the final tax return of the deceased, if it’s advantageous to do so, but let’s assume this didn’t happen. This means that all the accumulated capital gains have been passed along to you and this is important as it relates to the next steps you take with the cottage.
Do you have to share an inherited cottage?
You may not have a legal obligation to include your three stepchildren in the ownership of the cottage, Jill, since the cottage passed outside the will due to joint ownership. If you are in doubt, you should seek legal advice. It sounds like there is at the very least a moral obligation to include your stepchildren in the ownership, but it will result in a gift to your husband’s children—and therefore has tax implications.
Beneficiary of taxes
Because the accumulated capital gains have all been passed along to you, if you gift three-quarters of the cottage to them, you will personally have a capital gains tax liability in the year of transfer. Some people think they can skirt the capital gains tax by making the gift for $1 or for a value equal to the cost, but that’s not the case in Canada. The transfer in ownership needs to happen at the fair market value, meaning the appraisal you suggested may be relevant, Jill. An appraisal is not mandatory when determining the fair market value for a transfer but may be advisable.
Assuming you have sufficient resources to pay the capital gains tax, you may not be worried. But the capital gains tax bill could be a big one if you’ve owned the cottage for a long time.
Keep in mind there are options. You could treat the cottage as your principal residence, with the transfer to your stepchildren, therefore being tax-free. But this would expose your house in the city to capital gains tax on the sale of it or upon your own death.
You need to weigh the pros and cons of paying tax today versus deferring it to determine, if this is advantageous to use the principal residence exemption for the cottage. You may also be limited in doing so if you had a previous principal residence that you sold during the time you have owned the cottage and you treated it as your principal residence, with no capital gains tax payable. This would negate the years you owned the cottage and claimed another principal residence exemption.
The summer season kicked off with a bang for chef Jason Hammel, who in June took home a James Beard Award for Outstanding Hospitality at his iconic 25-year-old farm-to-table restaurant Lula Cafe in Logan Square. It was the sole medal awarded to a Chicago restaurant this year, but Chicagoans’ outpouring of joy over the win has taken Lula Cafe to new heights of popularity.
Rather than resting on his laurels, Hammel and his wife, singer and songwriter Amalea Tshilds, are preparing to unveil their hotly anticipated new project, Loulou. Located a short walk from Lula in the long and narrow former home of Mini Mott and Second Generation at 3057 W. Logan Boulevard, Loulou won’t be a traditional restaurant, Hammel says. The couple have long dreamed of a space that blends food with other art forms like literature and music, where they can host pop-ups, special meals, chef and vendor panels, and other gatherings.
Lula has been a linchpin in the community since ’90s and used to host similar events several nights a week. Hammel admits there was some fear when retail chains and others began arriving along Logan Boulevard, but the neighborhood has kept its spirit. “Logan Square remains fiercely independent. owner-operated, and new things are opening all the time,” Hammel said during a June interview with Eater.
Loulou marks a bit of a return to those roots with performers and visiting chefs holding court while the kitchen prepares food based on the event. “That’s why we’ve been thriving for 25 years, because we really care about the stories and the depth of experience,” he added. “We want to do that for the public [at Loulou].”
Now, as the opening approaches, Hammel and Tshilds are setting the stage for future collaborations with 25 for 25, a series of five pop-up dinners featuring some of the city’s most celebrated chefs to raise funds for local nonprofits. Slated to run over the five days leading up to Lula Cafe’s 25th anniversary – Monday, August 26, through Saturday, August 31 – the Resy-sponsored events will feature a distinct menu with a portion of proceeds from the $250 per person tickets going to a different charitable organization.
Check out the lineup below.
Monday, August 26
Chefs: Erick Williams (Virtue), Lee Wolen (Boka), Jonathan Zaragoza (Birrieria Zaragoza), Paul Virant (Gaijin), and Stephanie Izard (Girl & the Goat).
Menu items: Wolen’s bluefin tuna marinated in strawberry, black garlic, and tomato; and Zaragoza’s smoked potato taco with ceviche a la Mexicana, jocque, salsa roja, and peanut salsa matcha.
Menu items: Vincent’s eggplant lahmacun with phyllo, tomato, onion, parsley, and grated bresaola; David and Anna Posey’s cured tuna with smoked tomato, sunflower, and marigold.
Menu items: Bayless’ camote blanco tamal with Oaxacan green mole, confit fennel, and grilled chayote; Engel’s cucumber salad with melon, ramps, shmaltz, gribenes, and kaluga caviar.
It’s been a year since scintillating South Asian restaurant Vajra moved from West Town into the Wicker Park space where to Spring and Trencherman called home. But until last week, the restaurant was take-out only as ownership worked out what it wanted to do inside their new home near Wicker Park’s six corners.
Last weekend Vajra began bar service. They’ll serve cocktails and bar bites like momos and a goat burger. But the big news for fans of Vajra’s delectable dishes like Sichuan Chicken Chili, Goan Shrimp Curry, and malai kofta is that the dining room will finally debut to the public on Thursday, August 1. Reservations are live via Tock.
Restablishing the bar means a reunion with star bartender Juanjo Pulgarin. Vajra specializes in Nepali and Indian cuisine, with the two countries diverging but coming from the same culinary traditions. But until recently, South Asian restaurants in America didn’t focus too much on cocktails. Liquor licenses are expensive, especially for the first wave of immigrant restaurant owners. There are also cultural taboos surrounding alcohol in some South Asian communities.
Juanjo PulgarinAshok Selvam/Eater Chicago
But not everyone carries those old-school traditions, and often time dissolves those binds. Pulgarin, who is Colombian and grew up in Spain, thrilled customers with a high-end program utilizing mixology tricks and ingredients seen at fancy cocktail bars. That earned Pulgarin a 2020 Jean Banchet Award nomination for best bartender. But as management closed Vajra’s dining room and bar during the pandemic, Pulgarin left Vajra and is now the lead bartender at Gold Coast steakhouse Maple & Ash where he’s helping the company relaunch its 8 Bar to open more locations across the country.
Pulgarin’s drinks include a riff on mango lassi, called Xanadu y El Cielo. Lassi, a non-alcoholic drink famous in northern India, is known for its viscous texture. When served traditionally it’s akin to a cheesecake milkshake and it comes in sweet or savory versions. Vajra’s version captures the flavor without the thickness, creating a light drink made with whisky, amaro, nixta, yogurt, coconut milk, mango, and citrus. Pulgarin loves the looks of drinkers expecting the traditional take and seeing their surprise when they see and taste his version. Another drink, Sakura Garden, is made with gin, sake, watermelon, saffron, lychee, and lime. Pulgarin helped create the menu and he’s close with management so he can pursue other projects, like Maple & Ash, while contributing to Vajra.
When Vajra opened in 2019, they were ahead of the South Asian cocktail revolution. This was before Lilac Tiger and Kama opened.
Co-owner Dipesh Kakshapaty says his team was worried that folks would want a full at the bar and that’s why they scaled back. They served a version of the goat burger in the past, as many restaurants pivoted to simpler food during the pandemic because of to-go operations — It’s also cheaper from a labor standpoint. The burger’s return made sense as Vajra builds out its bar menu.
It’s been a journey since 2020 when the restaurant shifted to takeout and delivery-only, pushed by the pandemic, and then challenges at their original location, 1329 W. Chicago Avenue — now home to Jook Sing — prevent them from reopening. Vajra closed in January 2022 but some members of ownership pursued a new restaurant venture but that never gained much traction. It would reopen for takeout and delivery in September 2022 inside the same West Town location. They moved to Wicker Park nine months later.
The previous tenant, Ooh Wee It Is, never opened — despite putting up signs. That stretch of Wicker Park has been tough to crack, but Vajra hopes a hearty cocktail program, an established takeout and delivery business, and some of the best Indian and Nepali food in town can create a sustainable operation.
Vajra, 2039 W. North Avenue, bar open now, dining room opening Thursday, August 1, reservations via Tock.
Die Broke is the book where I first encountered the colourful quip about how the last cheque you write should be to your undertaker, and it should bounce. In other words, the closer you can get to spending all your money just as you die, the less you have to fork over to Uncle Sam—and for us, the Canada Revenue Agency (CRA).
Problem is, of course, that no one can accurately predict when they will die. As one unknown wag once remarked, retirement planning would be a cinch, if you just knew the day you’re dying.
Summary of Die with Zero
So, it was of interest to me when an old college friend mentioned how much he enjoyed reading a book titled Die with Zero (HarperCollins, 2021), by Bill Perkins. My first reaction was that it sounded just like Die Broke, but I valued my friend’s opinion enough to check out a free copy on the Libby app and also on the paid book service Everand (formerly Scribd). The books have similar premises: there are trade-offs between time, money and health. Indeed, the Die with Zero subtitle is “Getting all you can from your money and your life.”
Essentially put, we exchange our time and life energy for money, which can therefore be viewed as a form of stored life energy. So, if you die with lots of money, you’ve in effect “wasted” some of your precious life energy. Similarly, if you encounter mobility issues or other afflictions in your 70s or 80s, you may not be able to travel and engage in many activities for which you had been saving up. The “money as life energy” idea is most memorably articulated in another classic book about financial independence: Your Money or Your Life (Penguin Random House, 2008).
But, what about the children? The issue of inheritance and leaving money to your heirs is deftly handled by Perkins in Die with Zero. The advice amounts to the old bromide that it’s “better to give with a warm hand than a cold one.” In other words, why not give them some of your money when they really need it, and you’re still healthy enough to enjoy their company, and presumably their gratitude.
Die with Zero review
After I read Die with Zero and started to write this column, I happened to chat with blogger Mark Seed of MyOwnAdvisor. Quite independently, he published a review of Die with Zero on the website Cashflows & Portfolios back in January 2024, along with a book giveaway promotion.
“It was ‘OK’ in terms of content,” Mark told me in an email. “Some of the writing was not very good, but the premise is good: avoid hoarding money you could otherwise gift, spend, enjoy, etc.” The review starts with the following quote from Perkins: “The real golden years—the period of maximum potential enjoyment because we have the most health and wealth—mostly come before the traditional retirement age of 65.” The review further says that most of us know this intuitively, but “so many of us might be giving up yearsof semi-retirement or retirement enjoyment, only to find out we’ve saved too much or put off many valuable experiences for far too long.” The reviewers liken the main premise and the notion that it’s better to give now rather than later, but they also found it quite repetitive and lacking a real recipe for implementing the Die with Zero mantra.
Living the Die with Zero mantra
If you read and absorb the thesis, you may find that the book changes your day-to-day behaviour. This happened to me recently, when my wife and I spent a few days in Fergus and Elora, Ont., for a birthday celebration. Initially, we booked a tiny room at a correspondingly tiny price. Once we checked in, we asked to look at a more spacious and luxurious room. We had both read Die with Zero and, having discussed the book, mutually decided to upgrade our room, despite the price being roughly double. It’s a small example, but it may just be the beginning for us.
After seven years in Pilsen, S.K.Y. will close and move to the North Side. Stephen Gillanders announced via Instagram on Wednesday afternoon, reiterating what he earlier told food writer Ari Bendersky: the chef is bringing his first restaurant to the former Intro Chicago space, the restaurant he worked at when he first moved to Chicago nearly a decade ago.
Intro, owned by Lettuce Entertain You Enterprises, was a restaurant that cycled through chefs and menus, giving the inexperienced a foundation so they could open their own restaurants. Gillanders joined the operation in 2015 and LEYE co-founder Rich Melman eventually elevated him to the restaurant’s first executive chef where Gillanders oversaw operations. Gillanders left in 2017 after deciding that Chicago, not LA, would be the home of his first restaurant. S.K.Y. (named after his wife). He would open in Pilsen later that year. Lettuce would later close Intro in July 2017.
There’s no public date of when S.K.Y. will close in Pilsen and open in Lincoln Park. In an interview with Bendersky, Gillanders was complimentary of Pilsen, a neighborhood that didn’t welcome the restaurant with open arms back in 2017. The chef says about 70 percent of S.K.Y.’s customers live near the restaurant’s new home at 2300 N. Lincoln Park West inside the Belden-Stratford. S.K.Y. was also impacted in 2022 after the Jean Banchet Awards pulled a nomination for the restaurant’s sommelier, Jelena Prodan, following a controversial incident at the Pilsen restaurant. That move, quickly pushed by the awards’ former beneficiary (the Cystic Fibrosis Foundation), led the Banchet team — which annually honors Chicago restaurants — to part ways with the foundation and team with a new charity.
S.K.Y. is hoping to leave that history behind. But still, popular dishes, like the lobster dumplings, should make the move north. The new version of S.K.Y. will have a private dining room dedicated to a tasting menu. Tasting menus are something Gillanders has been fond of, as Valhalla, his newly relocated Wicker Park restaurant, is built around the concept. Lettuce housed several restaurants inside the cavernous space, and Gillanders is planning to renovate the former Naoki Sushi space into a speakeasy-style bar. There are also plans for a 20-seat patio overlooking Lincoln Park Zoo.
Beyond S.K.Y. and Valhalla, Gillanders has a South Loop restaurant, Apolonia, and he worked on the menu at Signature a sports bar owned by former Chicago Bear Israel Idonije. Gillanders, along with star pastry chef Tatum Sinclair, are also opening Haven, a cafe with a pastry gallery during the day and an “intimate chefs counter dessert tasting menu” at night in West Town.
S.K.Y. 2.0, 2300 N. Lincoln Park West, opening date TBD.
The U.S. imposes estate taxes on the worldwide estates of its citizens and residents. However, as a Canadian with no U.S. assets, you might initially assume that U.S. estate taxes do not apply to you. The catch here is that since your daughter is a U.S. permanent resident, her inheritance from your estate may generally not be taxable in the United States; however, there may be other tax and filing considerations to keep in mind. Let’s explore them together, Gail.
U.S. estate tax thresholds and exemptions
Currently, the U.S. federal estate tax exemption is quite high, sitting at $13.61 million per individual as of 2024. (All figures are in U.S. dollars.) This means that estates valued below this threshold are not subject to federal estate taxes. Assuming that your estate’s value is under $13.61 million, no federal estate tax would be due. For instance, if your Canadian estate is valued at $3 million, it is well below the $13.61-million U.S. federal estate tax exemption. Therefore, your daughter would not be liable for U.S. federal estate taxes on her inheritance.
State estate taxes
While the federal estate tax exemption is high, it’s important to consider that some U.S. states impose their own estate or inheritance taxes with lower exemption thresholds. The impact of these state taxes depends on where your daughter resides. As of 2024, the states of Washington, Oregon, Minnesota, Illinois, Maryland, Vermont, Connecticut, New York, Rhode Island, Massachusetts, Maine, Hawaii and the District of Columbia impose estate taxes. This means residents of these states might face both federal and state estate taxes, depending on the total value of the assets.
Estate tax thresholds in these states range from $1 million in Oregon to $13.61 million in Connecticut, and tax rates vary. I would recommend that your daughter check her state’s website for specific details on potential estate taxes, Gail.
Financial management and currency exchange
Managing a cross-border inheritance often means dealing with multiple currencies. When preparing your estate plan, Gail, you will want to keep in mind some key points that your future executor will come across when distributing your estate to your daughter:
Currency exchange rates: Fluctuations in exchange rates can affect the value of the inheritance when converting from Canadian to U.S. dollars. For instance, if the Canadian dollar weakens against the U.S. dollar between the time of inheritance and the time of transfer, the value of the inheritance in U.S. dollars could decrease.
Banking and investments: Transferring funds and managing investments across borders may incur extra fees and require dealing with different financial institutions. For example, transferring funds from a Canadian brokerage account to a U.S. account might involve transaction fees, wire fees and foreign exchange fees.
Cross-border legal challenges
Handling a will with cross-border implications requires careful legal navigation. Key issues include:
Recognition of wills:Canadian wills are generally recognized in the U.S., but differences in probate laws can complicate the process. Legal advice in both countries is often necessary. For instance, if a beneficiary wants to sell an inherited Canadian property, they may need to follow both Canadian and U.S. legal procedures.
Asset transfer: Transferring assets like real estate or investments across borders may involve additional legal and regulatory steps. For example, transferring a Canadian investment account to a U.S. beneficiary might require navigating both Canadian banking regulations and U.S. tax reporting requirements.
Practical steps for cross-border estate planning
To ensure a smooth transfer of your estate to your U.S. resident daughter, Gail, consider the following practical steps:
Consult with experts: Engage with a cross-border estate planning specialist who understands both Canadian and U.S. tax laws. These professionals have the expertise needed to navigate the complex rules and regulations involved in cross-border inheritances. They can help ensure that your estate plan minimizes taxes, avoids legal pitfalls, and complies with the laws in both countries, making the transfer of your assets as smooth as possible.
Update your will: Make sure your will is current and clearly outlines your wishes. Specify exactly how you want your assets to be distributed, and think about any cross-border issues that might come up. This will help ensure that everything goes according to your plans when the time comes.
Consider trusts: Establishing a trust can be a smart way to manage and transfer your assets. A trust is a legal arrangement where a trustee holds and manages your assets for the benefit of your chosen beneficiaries. By setting up a trust, you can ensure that your estate is managed efficiently, tax-effectively and according to your precise wishes. Consulting with a cross-border estate planning specialist can help you determine the best trust structure for your situation.
Stay informed: Tax laws and regulations can change frequently, impacting how your estate is taxed and managed. To maintain the effectiveness of your estate plan, schedule regular reviews with a cross-border estate planning specialist. This proactive approach ensures that your plan remains up-to-date, legally compliant and optimized for tax efficiency, ultimately protecting your legacy and providing peace of mind.
How to ensure a smooth transfer of your estate
As you can see, Gail, cross-border estate planning for Canadian parents with U.S. resident children involves navigating complex tax regulations and potential pitfalls. While your estate may be valued under the federal threshold and might not face U.S. federal estate taxes, there are state taxes and other considerations that could impact its final value. By consulting with experts, updating your will, considering trusts and staying informed, you can ensure a smooth and tax-efficient transfer of your estate to your daughter.
But the massive renovations (they might as well have burned sage, ridding any sign of LaSalle Power Co.’s existence inside the 16,500-square-foot space) betray any humility. Huw Gott and Will Beckett carry confidence that Chicago, home of steakhouses such as Gibsons and Maple & Ash, will leave their palace of beef enamored; Beckett says Hawksmoor is the steakhouse of choice for fans of Michelin-starred and Beard-winning restaurants, and that matters in Chicago, the home of The Bear and the Beards. Hawksmoor encountered a similar environment when they debuted in New York in 2021. In a piece in February, Eater NY’s Robert Siestema called Hawksmoor “the anti-Peter Luger,” citing the menu’s variety, writing that diners could easily assemble a quality meal by using only starters and sides. Gott expounds on the menu’s variety. They have a vegetarian version of beef Wellington, made with cheese, plus oyster and shitake mushroom duxelles: “We want everyone who comes to be able to eat really well,” Gott says.
Hawksmoor
Hawksmoor
Hawksmoor
The charcoal comes from West Virginia.
Hawksmoor isn’t advertising where their beef is sourced, but it’s dry-aged Gott and Beckett ensure they’re doing the needed work to build relationships with local purveyors; the aforementioned veggie Wellington uses cheese from a Wisconsin dairy farm, for example. The steaks, including a 44-ounce Chateaubriand, are cooked over charcoal. The fries are cooked in tallow. Brunch and lunch service are on their way. Gott even teases that Chicago could experience the English tradition of a Sunday roast eventually.
Downtown restaurant owners are excited about Hawkmoor’s arrival — they’ve pegged Thursday, June 27 as the opening day. Restaurateur Sam Sanchez, known for John Barleycorn and Point & Feather, says it’s time to bring some electricity back downtown, something the pandemic sapped from River North and the Loop. Beckett has been commuting back and forth from England, overseeing the project, and has brought over key personnel from New York and other locations.
Gott and Becket have carved out a niche in the U.K., with some restaurant owners there asking for advice when it comes to international expansion. The friends have known each other since they were six years old and there’s a playful needling between them, reminiscent of a friendlier Statler and Waldorf. It’s apparent when Gott delves into the history of the space as the LaSalle Street Cable Car Powerhouse. He lights up, much to the chagrin of Beckett who bides his time before labeling him as a nerd: “I’ve got transit geek sides of my personality… my dad’s a train man,” Gott admits.
Visitors will see curved ceilings reminiscent of train cars, a green and white color scheme honoring old CTA branding, and light fixtures that bring back vintage times. Beckett calls his partner obsessive, taking days to research what could appear as minutiae to commoners. But those touches help elevate the dynamics of their dining rooms.
But to Hawksmoor’s credit, they backed away from building their restaurant around the history of the city’s stockyards. That’s low-hanging fruit to lean in Upton Sinclair’s The Jungle. Hawkmoor is a fully realized concept that’s seen success in England, New York, Dublin, and Edinburgh. Gott talks about the history of Beefsteak Clubs, male-dominated groups that surfaced in the 19th century. The words “Beef and Liberty ‘’ hang above the second-floor bar, a 76-seat dining room that can also be rented out for private events — including “beefsteaks” — a reference to a kind of secret society that would gather, and — you guessed it — nosh on steak. Beef and Liberty was a slogan that dates back to the 1700s. That nod to history doesn’t mean that Hawksmoor is interested in recreating the era. Beckett proudly admits that the customers who fill their seats aren’t just white guys posting steak videos on social media. They’re embracing a come-as-you-are environment and hope the first floor attracts happy hour revelers, though Beckett concedes “happy hour” has a different meaning in England where there are better drink specials. It just means post-work drinks in America, and that’s in part to local lawmakers.
This is the second-floor dining room.Hawksmoor
Note the ceiling with curves to look like a transit car.Hawksmoor
There are other differences. The dessert menu will be called just that (it’s referred to as a pudding menu in England). Hawksmoor is proud of their cocktails and for the Chicago crowd, they’re serving up a negroni-inspired beverage made with Jeppson’s Malört.
Entering the restaurant space that once offered macaroni and cheese allegedly based on a recipe from Jordan’s wife at the time, the Gott found a way to pay homage. The third floor features two private event rooms. One of those, a 22-seat space, is called the Big Mike. Plainly, it’s a reference to a champion-winning cattle cow. But basketball superfans can embrace the name as the reason the city held annual summer parties in Grant Park in the ‘90s.
Chicago has already influenced the chain. Beckett says they’re serving an Italian beef sandwich at locations in the U.K. When asked if it would be authentic, with the proper giardiniera and sliced thin, he smiles.
“The best thing, you see, you won’t know,” Beckett says with a wink.
However, starting next week, Chicagoans won’t need to board a plane to visit Hawksmoor. Then they’ll have tangible proof of whether the British steakhouse is worthy of No. 23 or if it needs a jolt of electricity.
Hawksmoor, 500 N. LaSalle Drive, opening, Thursday, June 27, reservations via OpenTable.
Workers install cooling fans on a supercomputer that will train Tesla’s new Autopilot. The supercomputer will consist of 50 thousand Nvidia H100 accelerators. Such a data center requires approximately 75 megawatts of electricity. Located in a gigafactory in Texas.
It’s been about a year and a half since we first caught wind of Dune: Awakening, the massively multiplayer online survival game set on the planet of Arrakis. On Friday, Funcom released a story-focused trailer at Summer Game Fest, teasing that the game will focus on an alternate telling of the story of Paul Atreides — but we’ll have to wait until Gamescom in Aug. 2024 for a gameplay trailer.
The game drops players first-person into the world of Dune (well, at least, the world of Arrakis) where they’ll traverse the desert, using the land and relying on its other inhabitants to survive and thrive. Players will be able to join house Atreides or the Harkonnen, or live a quieter existence as a crafter or trader — but they won’t be able to kill or ride sandworms, unfortunately.
The game harnesses the simultaneously desolate and claustrophobic setting of the desert to push players to their survival game limits: You’ll have to avoid the sun, evade sandworms, craft tools, and find water wherever it exists (and yes, that includes enemies’ bodies). But it’s not all treacherous walks through Arrakis — vehicles include thopters, thumpers, and sand bikes, and the Voice is at your disposal should you need to sway your enemies one way or another.
While past Dune games have (very successfully, mind you) leaned on real-time strategy to encapsulate the vibe of the books and films, Dune: Awakening promises the most immersive experience yet. We’ll have to see if it delivers on that promise when it’s released on PlayStation 5, Windows PC, and Xbox Series X.
Loyola University students at the school’s Rogers Park campus are about to be schooled in the ways of Cambodian cuisine. Their lesson will be taught by Mona Sang, the chef behind Khmai Fine Dining. It’s been nearly six months since Sang closed the original location of her decorated restaurant. The Cambodian refugee is poised to double down on the neighborhood that supported her, pushing Khmai to one of the 2022’s Best New Restaurants in America.
Sang’s opening a pair of restaurants on Loyola’s campus. Beyond a supercharged return of Khmai, adorned with a black and gold color palette and Bridgerton-inspired Regency-style table settings, Sang will unveil the more casual Kaun Khmai — “child of Khmai” in Khmer — an all-day affair with fun cocktails and Cambodian street food. Sang says she created the new addition to better serve the neighborhood, and not depend on the university community. But it wouldn’t be a surprise if a cheaper option would attract more students and faculty. Sang will also launch the city’s only Cambodian brunch services at both restaurants alongside dinner. Sang hopes to reveal breakfast and lunch service in August.
“It’s a lot,” Sang admits. “When you’re opening a restaurant, one thing gets fixed and then five other things break. We have two restaurants with two different menus coming from one kitchen, so we’re trying to perfect that [process].”
Khmai’s egg rolls have earned a devoted following.Jack X. Li/Eater Chicago
The new Khmai stands inside a Loyola University-owned space at 6580 N. Sheridan Road on the ground floor of the Hampton Inn. Hotel guests generally expect daytime options, and Sang is eager to deliver a menu with unique items like fresh croissants filled with lychee or kumquat cream, congee with blood sausage, and num por peay — glutinous rice flour stuffed with yellow mung bean and topped with coconut cream.
Kaun Khmai’s weekend brunch menu will also include doughnuts from suburban bakery Gurnee Donuts, owned by Sang’s friend and fellow first-generation Cambodian American Kevin Lee. Cambodians have played a significant role in the U.S. doughnut industry, particularly in California — a story detailed at length in the 2020 documentary The Donut King.
At the restaurants, Sang has opted to home in on serving her neighbors in Rogers Park rather than purely devoting her efforts to luring Loyola students — an inconsistent presence in the area thanks to the churn of the school year. But Sang is also the mother of an incoming Loyola freshman and spent recent weeks testing recipes on her student employees. She’s noticed that many of them miss eating home-cooked meals and hopes to eventually create low-cost meal kits that students can purchase and make themselves.
At the outset, staff will seat diners for both restaurants in the 40-seat Kaun Khmai space or on a 30-seat patio. Stay tuned for news of an opening date.
Khmaiand Kaun Khmai, 6580 N. Sheridan Road, Scheduled to open in June.
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