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Trusts and EstatesThe newsletter of the ISBA’s Section on Trusts & Estates

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Newsletter articles from 2011

A casual conversation with Presiding Judge Mary Ellen Coghlan of the Cook County Probate Division By Gregg A. Garofalo and Joanna M. Lekkas October 2011 This past June, the Trusts & Estates council members and practitioners met with the Honorable Judge Mary Ellen Coghlan at Clark Hill PLC over breakfast. Among the topics discussed were the newly enacted Civil Union Act, administrative policies within the courtrooms, attorney and guardian ad litem fees and the Probate Code in general.
Child as trustee: A per se conflict? By Gary R. Gehlbach November 2011 Is 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?
Damages available for breach of fiduciary duty By Lawrence E. Varsek and Roman R. Okrei August 2011 There are multiple remedies available for breach of fiduciary duty in Illinois, and it is clear that one remedy alone may not be sufficient to compensate an injured party.
Ethics corner: The ethics of working with non-attorney professionals By Darrell Dies July 2011 A look at some of the issues involved with providing estate planning and estate administration services to a financial planning firm's clients.
A grave concern By Robert S. Held February 2011 A review of the recent case of Carlson v. Glueckert, which seems to provide that any relative of the decedent can dispute the funeral arrangements and a funeral home can assert that the dispute is a defense to liability.
Historical review of inflation adjustments to estate tax exemptions By Gregg M. Simon December 2011 A compilation of tables that illustrate the changes that have been made in estate tax exemptions over the years.
The Illinois estate tax: A few surprises, perhaps? By Robert W. Kaufman October 2011 Using examples for 2011 decedents found on the Illinois Attorney General's Web site, the author finds that the regressive nature of the Illinois estate tax has dramatic results.
The Illinois gift tax and a planning opportunity, perhaps? By Gary R. Gehlbach December 2011 With 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.
Illinois legislation update: Trust, probate, powers of attorney, property issues By Lesser, Lutrey & McGlynn LLP June 2011 Legislation affecting trust & estate attorneys.
Illinois legislative update: Power of attorney updates & alerts By Mary Cascino June 2011 Recent updates to Property and Health Care Powers in Illinois.
Illinois Residential Real Property Transfer on Death Instrument Act awaits governor’s signature By Charles G. Brown July 2011 An overview of the Illinois Residential Real Property Transfer on Death Instrument Act, written by the author of the bill.
In the December issue… By Darrell Dies and Jacob Frost December 2011 An introduction to the issue from co-editors Darrell Dies and Jacob Frost.
In the November issue… By Darrell Dies and Jacob Frost November 2011 An introduction to the issue from co-editors Darrell Dies and Jacob Frost.
In the October issue… By Darrell Dies and Jacob Frost October 2011 An introduction to the issue from Co-Editors Darrell Dies and Jacob Frost.
In the September issue… By Darrell Dies and Jacob Frost September 2011 An introduction to the issue from Editors Darrell Dies and Jacob Frost.
Make fiduciary accounting software work for you By Janet L. Grove December 2011 A discussion of the benefits of using software to manage the office's accounts.
The new Civil Union Act and its effect on the Illinois Probate Act By Joanna M. Lekkas November 2011 While 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.
Philanthropic estate planning using community foundations By Dennis J. Jacknewitz September 2011 A look at what constitutes a community foundation, how it differs from a private foundation, and how an attorney can utilize community foundations for particular client charitable needs.
Practical implications and contours of the will contest exception to the attorney-client privilege By Jacob Frost August 2011 The practitioner’s awareness of the Will contest exception to the attorney-client privilege is merely the first step among several in responding to a discovery request for otherwise privileged information.
See your name here By Darrell Dies and Jacob Frost July 2011 An introduction to the issue and request for article submissions, from Co-Editors Darrell Dies and Jacob Frost.
“Sorry, my mistake”: Correcting putative testamentary errors By Malcolm L. Morris September 2011 Upon application of any interested person, the court may reform the terms of a will, even if unambiguous, to conform the terms to the testator’s intent if it is proved by clear and convincing evidence that both the accomplishment of the testator’s intent and the terms of the will were affected by a mistake of fact or law, whether in expression or inducement.
Straight from the horse’s mouth: IRS Meeting Summary with Attorney Liaison By Robert Weber February 2011 A summary from the December meeting between IRS representatives and members of the Practitioners Liaison.
Summary of Illinois Practitioner Liaison Committee meeting—May 2, 2011 By Robert Weber July 2011 A summary of trusts & estates-affecting portions of the Practitioner Liaison Committee meeting.
A tribute to attorney Dennis Norden By Darrell Dies September 2011 Remembering Trusts & Estates Section member Dennis Norden, who passed away earlier this month.
Using a probate citation for recovering real estate & more… By Philip E. Koenig October 2011 An 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.
What’s in the August 2011 issue? By Jacob Frost and Darrell Dies August 2011 An introduction to the issue from editors Jacob Frost and Darrell Dies.
Who gets an accounting? A case summary of Sanders v. Stasi, 2011 IL App (4th) 100750 By Sean D. Brady November 2011 Is a beneficiary of a trust entitled to receive an accounting from the trustee even when there is not sufficient income generated by the trust to trigger the income payment to that beneficiary?