2015 Articles

In the February issue… By Darrell Dies & Jennifer Bunker February 2015 An introduction to the issue from co-editors Darrell Dies and Jennifer Bunker.

In the January issue… By Darrell Dies & Jennifer Bunker January 2015 An introduction to the issue from editors Darrell Dies and Jennifer Bunker.

In the July issue By Jennifer Bunker July 2015 An introduction to the issue from Editor Jennifer Bunker.

In the June issue… By Darrell Dies & Jennifer Bunker June 2015 An introduction to the issue from co-editors Darrell Dies and Jennifer Bunker.

In the March issue… By Darrell Dies & Jennifer Bunker March 2015 An introduction to the issue from co-editors Darrell Dies and Jennifer Bunker.

In the May issue… By Darrell Dies & Jennifer Bunker May 2015 An introduction to the issue from co-editors Darrell Dies and Jennifer Bunker.

In the November issue… By Jennifer Bunker November 2015 An introduction to the issue from Editor Jennifer Bunker.

In the October issue… By Jennifer Bunker October 2015 An introduction to the issue from Editor Jennifer Bunker.

In the September issue… By Jennifer Bunker September 2015 An introduction to the issue from Editor Jennifer Bunker.

IRS changes procedures regarding estate tax closing letters effective June 1, 2015 By Kathryn C. Rolewick July 2015 For any Form 706 estate tax return filed on or after June 1, 2015, a request for a closing letter must be submitted in order to receive one, and the IRS asks that a request not be submitted for at least four months after filing the return.

ISBA Trusts & Estate Section Council meeting minutes from April 17, 2015 July 2015 Details from the Section's April meeting.

ISBA Trusts and Estates Section Council Meeting of Friday, February 27, 2015 May 2015 Find out more about the Section's activities from the February meeting.

Legislation Committee Report—99th General Assembly By Justin J. Karubas February 2015 A list of the bills the Trusts & Estates Section's Legislation Committee is monitoring during this session of the Illinois General Assembly.

Legislative Committee report By Justin J. Karubas December 2015 What does the Legislation Committee of the Trusts & Estates Section Council do?

Legislative update By Justin J. Karubas August 2015 Legislation of interest to trusts & estates practitioners.

Literary estates for the not-so-rich and famous: Making sure the author is not forgotten (and not unrewarded) - Part I By Sarah M. Linsley September 2015 The best way to be sure that your literary works will not have a life after you die is to not plan for that inevitability.

A message from the Chair By Tracy S. Dalton November 2015 Section Chair Tracy Dalton urges document drafters to take advantage of the review opportunities offered by many corporate fiduciaries in order to eliminate unnecessary confusion.

Message from the Chair By Tracy S. Dalton August 2015 A message from Section Chair Tracy Dalton.

Message from the Chair By Tracy S. Dalton July 2015 A message from new Section Chair Tracy Dalton.

A message from the Chair… By Tracy S. Dalton September 2015 A message from Section Chair Tracy Dalton.

The new and improved UFADAA By Patrick D. Owens August 2015 A primer on the Uniform Fiduciary Access to Digital Assets Act.

Present gift or future interest? The enforceability of gifting to a Crummey Trust with a religious arbitration panel requirement By Sean D. Brady & Bryan Wellner June 2015 Are you looking for law clarifying when a gift is a gift of a present interest? Are you looking for law on a religious arbitration panel requirement in an estate plan? If you answered yes to either of those questions, then take a look at Mikel v. Comm’r.

Reflections from the 2015 Heckerling Institute By Timothy S. Midura March 2015 Author Timothy Midura attended the 2015 Heckerling Institute and shares his perspectives.

Save the date! ISBA Trusts & Estates Section Council to hold one-hour webinar on drafting powers of attorney By William R. Kuehn December 2015 Save the date-- February 11, 2016-- and check the ISBA CLE Web site at http://www.isba.org/cle/upcoming for registration information.

Save the Date! ISBA Trusts & Estates Section Council to host guardianship boot camp on October 16, 2015 at the ISBA Chicago Office By William R. Kuehn July 2015 Mark your calendar for this informative upcoming program.

Stepping up the Basis on Credit Shelter Trust Assets: Having your cake and eating it too By Curt W. Ferguson February 2015 The Basis Bump Trust™ is one new tool for the new environment: estate tax avoidance if the clients need it, but capital gain step up to the extent they could still have it.

1 comment (Most recent February 19, 2015)

A summary of the Trusts & Estates Section’s June business meeting October 2015 Learn more about the Section's recent activities.

Thank you to our authors By Jennifer Bunker July 2015 A list of the authors who supplied the articles in the newsletters this year.

Valuation sanity revisited By Tony Garvy & James Arogeti April 2015 What does the Ninth Circuit’s reversal of the U.S. Tax Court in Estate of Natale B. Giustina portend for valuations of minority interests?

Who would win—Foreclosure statute vs. Probate Act By Nathan B. Hinch November 2015 Perhaps the Probate Act “won” this initial round, but did the foreclosure laws really “lose” in LaPlume? Not necessarily.