Luccio, Intentional Interference w/ an Expectancy & the six-month non-claim statuteBy William R. Kuehn & Natalie M. KuehnTrusts and Estates, September 2013Where a trust contest under 8-1(f) is unavailable to a potential plaintiff because of the plaintiff’s lack of awareness, the plaintiff may proceed with an intentional interference claim after the six-month limitation period has run. How much awareness or lack thereof will courts require to determine whether a party is getting a second bite at the apple?
Practice tip—How to plan for digital assetsBy Frank M. GreenfieldTrusts and Estates, August 2013Financial and personal data stored online has value and should be included as a component of the estate planning process.
Captive insurance companies—A reassuring way to self-insureBy Jesse T. CoyleTrusts and Estates, July 2013The author, who recently helped to pass North Carolina's Captive Insurance Company law, discusses this unique estate planning vehicle.
An introduction to probate estatesBy Priscilla SingerYoung Lawyers Division, June 2013A primer for those who have yet to open a probate estate.
Prudent investor rule chiseled away in Carter v. CarterBy Robert S. HeldTrusts and Estates, May 2013Practitioners, mindful of the Carter opinion, must now consider amending existing trust documents or advising their current clients of the altered landscape affecting the duties of a trustee.
Reflections on the Illinois decanting and directed trusts statutesBy Timothy S. MiduraTrusts and Estates, May 2013Having studied the Illinois directed trusts statute and the decanting statute and then working with them practically, the author now makes some reflections and offers some tips.
When to file a probate claimBy Philip E. KoenigTrusts and Estates, May 2013In Water Tower Nursing v. Estate of Weil, the First District Court of Appeals affirmed that merely mailing a copy of a claim to the court or the representative of an estate does not necessarily constitute timely filing.
Every will needs a paragraph allowing for a supplemental needs trustBy Carl M. Webber & J. Amber DrewYoung Lawyers Division, April 2013A will should include a paragraph that allows the Executor to set up Supplemental Needs Trusts, if, at the time of the death of the testator, any beneficiaries qualify under the Social Security Administration’s definition of “disabled.”
It is 10:00 p.m., do you know who are your kids?By Edward R. ShermanTrusts and Estates, April 2013While the case of DeHart v. DeHart involved numerous will contest issues, two issues were addressed that will have a profound effect on estate planning and estate litigation.
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.
