Section Newsletters

Articles on Trusts & Estates

Flinn Report Summary: March 3, 2023 – June 2, 2023 By Joseph P. O’Keefe Trusts and Estates, June 2023 A summary of regulatory decisions of Illinois agencies reported in the Flinn Report that are related to trust and estate practices.
A Summary of the Trusts & Estates Section Council’s April 28, 2023, Business Meeting By Jennifer Bunker Skerston Trusts and Estates, June 2023 A summary of the April Trusts & Estates Section Council business meeting.
Estate Planning and Probate in France By Lynne R. Ostfeld International and Immigration Law, May 2023 An overview of estate planning and probate in France.
From Illinois to Delaware By Ira N. Helfgot Trusts and Estates, May 2023 A primer on trust collection for creditors.
Caselaw Update By Michael L. English Trusts and Estates, April 2023 Summaries of recent cases of interest to trusts and estates law practitioners.
Charitable Estate Planning in the Current Economy By Philip M. Purcell, J.D. Trusts and Estates, April 2023 Ten gift planning techniques that may be attractive in the current economy.
Flinn Report Summary – January 6, 2023 Through February 24, 2023 By Joseph P. O’Keefe Trusts and Estates, April 2023 A summary of regulatory decisions of Illinois agencies reported in the Flinn Report that are related to trust and estate practices.
The Illinois Uniform Partition of Heirs Property Act By Michael J. Fleck Trusts and Estates, April 2023 The Illinois Uniform Partition of Heirs Property Act provides protections and mechanisms for heirs who find themselves in the position of having to deal with the potential loss of inherited property.
1 comment (Most recent May 11, 2023)
Estate Planning and Probate in France By Lynne R. Ostfeld Trusts and Estates, March 2023 An overview of estate planning and probate in France.
When the Claws Come Out: Reviewing ‘Anti-Clawback’ Provisions in Light of Additional Proposed Regulations By Caroline E. Hecht Trusts and Estates, March 2023 The amendment to section 2010(c)(3) of the Internal Revenue Code of the Tax Cuts and Jobs Act of 2017 provides that for persons who die or make gifts after December 31, 2017, and before January 1, 2026, the basic exclusion amount and the Generation-Skipping Transfer Tax Exemption is increased from $5 million to $10 million, adjusted for inflation.
Non-Illinois Residents Subject to Illinois Estate Tax By Gary R. Gehlbach Trusts and Estates, February 2023 An analysis of the Illinois Estate and Generation-Skipping Transfer Tax Act.
What Is a Trust? Part 2: Does It Matter? By Sherwin D. Abrams Trusts and Estates, February 2023 Is a trust a relationship or is it an entity that can hold title to property and that can sue and be sued? The authorities differ.
What’s the Deal With Electronic Notaries in Illinois? By Ray Prather Trusts and Estates, February 2023 An update on Public Act 102-0160, which amends the Illinois Notary Public Act.
New Charitable Planning Opportunities With Retirement Plans By Philip M. Purcell, J.D. Trusts and Estates, January 2023 The new Secure Act 2.0 addresses many issues related to retirement planning, including two important charitable planning opportunities.
A Summary of the Trusts & Estates Section Council’s September 9, 2022 Business Meeting By Jennifer Bunker Skerston Trusts and Estates, January 2023 A summary of the September 9, 2022, ISBA Trusts & Estate Section Council meeting.
What Is a Trust? Part 1: Is a Trust an Entity? By Sherwin D. Abrams Trusts and Estates, January 2023 Is a trust a relationship, or is it an entity that can hold title to property and that can sue and be sued? The authorities differ.
1 comment (Most recent January 18, 2023)
Trusts & Estates Section Council Member Judge Elizabeth Rochford Wins Illinois Supreme Court Seat By Mia O. Hernandez, Jennifer B. Skerston, Patrick D. Owens, Kathryn S. Van Eeuwen, & Colleen L. Sahlas Trusts and Estates, December 2022 Judge Elizabeth Rochford was sworn in to the Illinois Supreme Court on December 5, 2022.
CFPB Issues Guidance on Nursing Home Debt By Zisl Edelson, J.D., MBA Trusts and Estates, October 2022 Recently, the Consumer Financial Protection Bureau issued a policy statement clarifying the interplay between the Federal Nursing Home Reform Home Act, the Fair Debt Collection Practices Act, and the Fair Credit Reporting Act with respect to nursing home contracts and debt collection practices for unpaid nursing home bills.
Cook County Probate Court News By Colleen L. Sahlas Trusts and Estates, October 2022 Updates from the Cook County Probate Court.
Find My ICash: How to Collect Unclaimed Property in Illinois By Marcos Resendiz Trusts and Estates, October 2022 An overview of what unclaimed property is and how to claim it in Illinois.
Spotlight on Trusts & Estates Section Council Member Charles G. Brown By Mia O. Hernandez Trusts and Estates, September 2022 A spotlight on a member of the Trusts & Estates Section Council.
Trust Administration Checklist By Amy Delaney & Ben Neiburger Trusts and Estates, September 2022 A trust administration checklist.
1 comment (Most recent August 5, 2023)
ABLE Accounts: A Primer for Illinois Lawyers—Part 3 By Leonard F. Berg Trusts and Estates, August 2022 The third and final article in a series of articles about ABLE accounts.
Material Defects By Michael J. Rooney Trusts and Estates, August 2022 Revisions to the Residential Real Property Disclosure Act.
Strategies for Retaining Trust and Estate Planning Privacy Under the New Illinois Trust Code By Richard W. Kuhn & McKenzie L. Kuhn Trusts and Estates, August 2022 The Illinois Trust Code shifts the responsibility of privacy onto the estate planning attorney.
ABLE Accounts: A Primer for Illinois Lawyers—Part 2 By Leonard F. Berg Trusts and Estates, July 2022 It is important for Illinois attorneys to know the basics of ABLE accounts and how their capability can be enhanced with special needs trusts.
Using Existing Life Insurance to Finance Medicaid Eligible Prepaid Burial Plans Should Soon Be Possible By Leonard F. Berg Trusts and Estates, July 2022 Illinois residents should soon have additional options to pay for their burial if they apply for Medicaid.
Using Existing Life Insurance to Finance Medicaid Eligible Prepaid Burial Plans Should Soon Be Possible By Leonard F. Berg Elder Law, July 2022 Illinois residents should soon have additional options to pay for their burial if they apply for Medicaid.
ABLE Accounts: A Primer for Illinois Lawyers—Part 1 By Leonard F. Berg Trusts and Estates, June 2022 It is important for Illinois attorneys to know the basics of ABLE accounts and how their capability can be enhanced with special needs trusts.
Illinois Property Tax Code Amendments to the General Homestead Exemption and Homestead Exemptions for Seniors, Veterans, and People With Disabilities Have Been Enacted By Mia O. Hernandez Trusts and Estates, June 2022 An overview of Public Act 102-895, which Governor Pritzker signed into law on May 23, 2022.

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