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

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Newsletter articles from 2013

Advance directives in a mobile society By Robert W. Kaufman November 2013 Illinois is again revisiting its form of Statutory Short Form Power of Attorney for Health Care, with many advocating for a more simplified approach to the subject.
Affordable Care Act Primer for estate planners By Steve Buttice and Darrell Dies October 2013 A few issues for the estate planner to keep in mind when communicating with estate planning clients.
Apply for a public administrator or public guardian appointment By Tracy Douglas June 2013 Public administrators and public guardians serve an important role in Illinois by helping with estate administration and protecting the interests of disabled adults.
Before the party’s over: Arguments for and against pre-death will contests By Juan C. Antunez April 2013 If you’re a working lawyer, it’s easy to dismiss talk of pre-death will contests as theoretical mumbo jumbo only academics have the luxury of fooling around with. That would be a mistake.
Captive insurance companies—A reassuring way to self-insure By Jesse T. Coyle July 2013 The author, who recently helped to pass North Carolina's Captive Insurance Company law, discusses this unique estate planning vehicle.
Chair’s corner By Charles G. Brown June 2013 A message from Section Chair Charles Brown, whose term concludes at the end of this month. 
Chair’s corner: May I have a “D” please? By Katarinna McBride July 2013 A message from Section Chair Katarinna McBride.
Collaboration: Why is it so elusive? By Jonathan A. Mintz April 2013 In the context of allied professionals, the four elements of trust help explain why so many collaborative relationships fail—often one or more elements do not exist and with both parties frequently entering the relationship with preconceived biases about the other, the relationship is doomed to fail.
A comment on the “Snowbirds Fly Free of Illinois Tax” article By Donald L. Shriver April 2013 A reader suggests that as estate planners and advisers for clients who are former Illinois “residents,” it is necessary to be careful of other matters related to estate planning documents.
Conveying farmland subject to CRP contracts By Gary R. Gehlbach September 2013 Farms that include land subject to one or more Conservation Reserve Program contracts are routinely bought and sold. Accompanying this article is a form that the author routinely uses, with appropriate modifications depending on the transaction, for the assignment of a CRP contract.
CRP payments subject to self-employment tax By Gary R. Gehlbach August 2013 On June 18, 2013, the United States Tax Court issued a decision finding that payments received under the U.S. Department of Agriculture Conservation Reserve Program (CRP) are includable in a taxpayer’s self-employment income, ruling that the taxpayer was engaged in a trade or business and that a nexus existed between his trade or business and the CRP payments he received.
DiMatteo case clarifies requirements for pleading a cause of action for will contest/tortious interference with testamentary expectancy By Edward J. Jarot September 2013 The recent decision in In re Estate of Richard DiMatteo has clarified the requirements to successfully plead a cause of action for invalidating a last will and testament.
Doctrine of Election: Illinois Supreme Court rules after 50 years By David Feinberg June 2013 The Illinois Supreme Court most recently reversed both the circuit court and appellate court’s decision applying the doctrine of election to a severable trust amendment with its opinion filed April 4, 2013 in the Estate of Robert E. Boyar.
The Doctrine of Necessaries—Coming to a state near you? By Paul A. Meints February 2013 In 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.
Does the American Taxpayer Relief Act eliminate the need for credit shelter trusts? By George L. Schoenbeck February 2013 Although it serves as a welcome addition to the Internal Revenue Code that will be of some use to estate planners, portability fails to address many of the issues handled by revocable credit shelter trusts.
The evolving law surrounding quantum meruit claims against decedents’ estates By David M. Lutrey and Jeff O’Kelley January 2013 It’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?
Fee awards: Not a sure thing By Susan M. Brazas February 2013 Attorneys should be cautious to file fee petitions or claims within the time prescribed by statute or court order, and should be prepared to address not just the statutory basis for fee awards but also any pertinent ethical or policy concerns.
Getting to know the Trusts & Estates Section Council members By Jennifer Bunker December 2013 Find out more about Section Council members David Berek, Sean Brady, Jennifer Bunker and Deborah Cole.
Getting to know the Trusts & Estates Section Council members By Jennifer Bunker November 2013 Find out more about Section Council members Charles G. Brown and Susan T. Bart.
Getting to know the Trusts & Estates Section Council members By Jennifer Bunker October 2013 Learn about three of the Section Council's members.
Illinois adopts equitable adoption By Gary R. Gehlbach May 2013 The case of DeHart v. DeHart provides a useful primer on the requirements for setting aside a will or asserting that someone tortuously interfered with an economic expectancy. More importantly, the decision establishes a new cause of action, equitable adoption.
Illinois tries to ensnare snowbirds (again) By Steven E. Siebers and Emily Scheuring Jones August 2013 This is a follow-up to the article titled “Snowbirds Fly Free of Illinois Tax that was published in the February 2013 edition of the ISBA Trusts & Estates Newsletter.
In the April issue… By Darrell Dies and Jacob Frost April 2013 An introduction to the issue from co-editors Darrell Dies and Jacob Frost.
In the August issue… By Darrell Dies August 2013 An introduction to the issue from Editor Darrell Dies.
In the December issue… By Darrell Dies December 2013 An introduction to the issue from Editor Darrell Dies.
In the February issue… By Darrell Dies and Jacob Frost February 2013 An introduction to the issue from Co-Editors Darrell Dies and Jacob Frost.
In the January issue… By Darrell Dies and Jacob Frost January 2013 An introduction to the issue from Editors Darrell Dies and Jacob Frost.
In the July issue… By Darrell Dies July 2013 An introduction to the issue from Editor Darrell Dies.
In the June issue… By Darrell Dies and Jacob Frost June 2013 An introduction to the issue from Editors Darrell Dies and Jacob Frost.
In the March issue… By Darrell Dies and Jacob Frost March 2013 An introduction to the issue from Co-editors Darrell Dies and Jacob Frost.