HB 404 - Power of Attorney for Health Care
Replaces statutory language authorizing an agent to make a disposition "of all or any part of my body for medical purposes" with specific authorization to make an anatomical gift "of any organ" or "specified organs:..". P.A. 91-240; effective 1-1-2000.

HB 1286 - Overturn of Swain
Creates the Land Trust Fiduciary Duties Act to overturn Swain v. United States, 147 F.3d 564 (7^th Cir.1998). It provides that holders of the power of direction over a trust are accountable to all the beneficial interests of the trust. In exercising the power of direction, the holders will be presumed to act in a fiduciary capacity for the benefit of all holders of the beneficial interest in the trust, unless provided otherwise in the land trust agreement. Will appear at 765 ILCS 435/. P.A. 91-433; effective 8-6-99.

SB 115 - Section 2057 Recapture Provisions
Authorizes a parent or guardian to elect and sign an agreement for a minor to pay recapture taxes for deductions taken under new Section 2057 of the IRC. P.A. 91-349; effective 7-29-99.

SB 116 - Uniform Transfer to Minors Act
Allows a custodian to transfer part or all of the custodial property to a qualified minor's trust. The transfer then terminates the custodianship to the extent of that transfer. A quirk in the IRS power of appointment rules makes custodial property taxable to the custodial parent's estate if he or she dies before distribution, which creates an unfair estate-planning problem for that parent. This act would correct this quirk by allowing the custodian to transfer the property to a third-party trustee, under terms of trust similar to the UTMA, and thereby avoid the deemed ownership problem. P.A. 91-90; effective 1-1-2000.

SB 289 - Dissolution for Wards
Allows the guardian of the person and estate of a ward to proceed with dissolution of marriage if it was filed before the ward became disabled. P.A. 91-139; effective 1-1-2000.

SB 392 - Duties of Trustee of a Charitable Trust
The trustee of a charitable trust that collects funds to benefit a minor or disabled person must report on the trust to the beneficiary's parent or guardian when the trust is formed and every six months thereafter. The guardian of the estate of a minor or disabled person must also report on the trust as part of the guardian's duties under the Probate Act. The trust must also be registered with Attorney General. P.A. 91-620; effective 8-19-99.
SB 465 - Guardians Making Wills
Allows a guardian of a minor's estate to petition the court to make a will or to create a revocable or irrevocable trust for the minor for tax purposes. The new will or trust may make distributions only to the persons who would be entitled to distributions if the minor were to die intestate in the same amounts to which they would be entitled if the minor were to die intestate. P.A. 91-149; effective 1-1-2000.

SB 545 - Disclosure of Tax Information
Requires disclosure of certain federal estate tax information to the Attorney General if there is a possible Illinois estate tax liability. P.A. 91-150; effective 7-16-99.
SB 1755 - Illegitimate Children and Inheritance (1988 Veto Session)
Allows an illegitimate child's estate to be distributed to "eligible parents," not just the mother. The mother-only inheritance statute had been held unconstitutional in Estate of Hicks, 174 Ill.2d 433, 675 N.E.2d 89 (1996).P.A. 90-803; effective 12-15-98.