The newsletter of the ISBA’s Section on Trusts & Estates
Browse articles by year: 2014 (11)
Newsletter articles from 2012
Should your client consider a change of residency to avoid state estate taxes?
To 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.
To list or not to list…
Although an outside document may be incorporated by reference in a will, there are at least two potential drawbacks of choosing this approach.
Top 10 myths of Medicare
Part One in this series providing an overview of the most significant myths of Medicare.
A tribute to Franklin Hartzell
Respected attorney Franklin M. Hartzell, a lifelong resident and prominent Carthage attorney, died Tuesday, April 24, 2012 at the age of 88.
How 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.”
Upcoming CLE programs
A look at some of the upcoming CLE programs sponsored by the Trusts and Estates Section Council.
Whither the remainderman
A discussion of the recent case of Carter v. Carter, and its treatment towards trust remaindermen.