Tips from Heckerling 2013 and beyondBy Dennis J. JacknewitzTrusts and Estates, March 2013The author shares what he learned from Heckerling and in the months since the conference in light of the new American Taxpayer Relief Act of 2012.
The Doctrine of Necessaries—Coming to a state near you?By Paul A. MeintsTrusts and Estates, February 2013In Emerson Village, LLC. v. Jode, a Massachusetts trial court recently ruled that a wife is legally responsible for the cost of her husband’s nursing home care under the doctrine of necessaries.
The evolving law surrounding quantum meruit claims against decedents’ estatesBy David M. Lutrey & Jeff O’KelleyTrusts and Estates, January 2013It’s a common scenario. Someone dies leaving a substantial estate. A claimant surfaces alleging that he performed services for the decedent. How does the claimant prove his claim?
Thoughts regarding In re estate of Donna Lynn Denton, 2012 IL App (2d) 110814By Darrell DiesTrusts and Estates, January 2013Until the legislature amends Sections 18-10 and 18-13 of the Probate Act to include claims in guardianship estates, a guardianship attorney may want to record a memorandum of judgment of any allowances awarded by the probate court in order to secure the claims against real estate.
Predictions regarding the estate tax in 2013—Anyone?By Darrell DiesTrusts and Estates, December 2012As we all know, the 11th hour is approaching regarding estate and gift tax law and as of this writing, Congress has not yet enacted legislation to provide us with any certainty.
How to conduct an Illinois will executionBy Gerry W. Beyer & Eugene M. KozobTrusts and Estates, October 2012An unprofessional or unsupervised will execution ceremony may provide the necessary ammunition for a will contestant successfully to challenge a will.
Advance medical directive formsBy Lin HansonTrusts and Estates, September 2012Some resources regarding end-of-life issues and advance medical directive forms.
Practice tipBy Paul A. MeintsTrusts and Estates, September 2012Looking for a decedent's social security number? Try this...
Tax & estate planning issues for non-citizensBy Michael R. Pieczonka & David A. BerekInternational and Immigration Law, August 2012The first installment of material culled from the May 3, 2012 CLE presentation, "What if Your Client is Foreign-Born? Good Lawyering in the Global Legal Environment."
To list or not to list…By David C. Thies & Michael SheaTrusts and Estates, July 2012Although an outside document may be incorporated by reference in a will, there are at least two potential drawbacks of choosing this approach.
Preparing a will for a client with communication challengesBy Gerry W. BeyerTrusts and Estates, April 2012This article reviews a variety of communication challenges and recommends techniques to reduce the likelihood of these challenges playing a part in setting aside the testator’s will.
Roth 401(k) plansBy Leonard S. DeFrancoFederal Taxation, April 2012An overview of Roth accounts for retirement planning.
Whither the remaindermanBy Robert W. Kaufman & Amanda M. ByrneTrusts and Estates, April 2012A discussion of the recent case of Carter v. Carter, and its treatment towards trust remaindermen.
Should your client consider a change of residency to avoid state estate taxes?By Margot GordonTrusts and Estates, February 2012To 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.
Trust protectorsBy Thayer J. HerteTrusts and Estates, February 2012How can the grantor ensure that after their death, their irrevocable trust is not modified in a way that totally turns on end or completely overrides their original intent? One option that has recently gained much attention is to name someone to be a “Trust Protector.”
2012 Estate/gift/income tax pointersBy Paul A. MeintsTrusts and Estates, January 2012A comprehensive guide to the tax-related questions and issues that may arise in the coming year.
The Illinois gift tax and a planning opportunity, perhaps?By Gary R. GehlbachTrusts and Estates, December 2011With the $5 million federal gift and estate tax exemption and the $2 million Illinois estate tax exemption, a popular planning technique is to have clients make substantial lifetime gifts, using some or all of their $5 million federal gift tax exemption.
Child as trustee: A per se conflict?By Gary R. GehlbachTrusts and Estates, November 2011Is it permissible for a child of the settlor to act as a trustee of the settlor’s revocable living trust or of a testamentary trust created by the settlor, if the child-trustee is also a contingent remainder beneficiary?
The new Civil Union Act and its effect on the Illinois Probate ActBy Joanna M. LekkasTrusts and Estates, November 2011While intestacy laws may protect surviving spouses who are parties to a civil union, it is important to keep in mind that only six states recognize these unions. Therefore, estate planning for disability and death remain important tools for same-sex couples.
Using a probate citation for recovering real estate & more…By Philip E. KoenigTrusts and Estates, October 2011An overview of Citations for Recovery of property, who may bring a citation proceeding and what property may be recovered in such a proceeding, as well as some sample pleadings.
