Practitioners must master a confusing array of rules to advise clients on Illinois estate taxes.

Under Illinois law, income from a trust created by an Illinois resident is taxable even if the trust is not otherwise connected to Illinois. But is the state tax constitutionally infirm?

Recent Illinois legislation established higher estate tax exclusion amounts. Learn how clients can use gifts to substantially reduce Illinois estate taxes.

Big news for estate planners - the new Illinois QTIP lets clients use the full federal exclusion without Illinois estate tax consequences.

In 2009, federal and Illinois estate taxes will be "decoupled." Here's how estate planners can use gifts to help clients pay less.