Are the thousands of residents leaving Illinois extricating themselves correctly from their former home state? Have they properly moved their trusts to avoid Illinois taxation? In his December Illinois Bar Journal article, “When Is a Person or Trust an Illinois Resident?,” Richard Sugar examines these questions in the context of Illinois estate and income taxes and considers a few special situations impacted by Illinois law. He also takes a look at the present state-level tax environment in light of recent U.S. Supreme Court pronouncements pertaining to states’ ability to tax their subjects.

Read more in the December Illinois Bar Journal.