Should your client consider a change of residency to avoid state estate taxes?
By Margot Gordon
Trusts and Estates,
February 2012
To avoid state estate and income taxes, individuals who own homes in more than one state may be considering changing their residency to a state other than Illinois. Before one of your clients makes this decision, you will want to make sure that your client understands that changing his or her state residency can be fairly complicated.
Estate plan prepared by guardian not ripe for challenge
By Margot Gordon
Trusts and Estates,
January 2010
In October 2009, the First District dismissed the appeal of the former caretaker and nephew-in-law of a disabled person (both of whom were named in the disabled person’s prior estate planning documents) of the dismissal of their challenge to the corporate guardian’s new estate plan for the disabled person for lack of standing.
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