Beyond the Trust: Leveraging Letters of IntentBy Lauren EvansTrusts and Estates, February 2026When creating or updating a trust, many individuals focus solely on the legal document itself. While the trust establishes the framework for asset management and distribution, it often leaves room for interpretation regarding the grantor’s personal wishes, preferences and instructions. This is where a Letter of Intent, also known as a Letter of Wishes or Letter of Instruction, becomes an invaluable companion to a trust.
David E. Hoy, 1948-2025Trusts and Estates, February 2026It is with profound sadness that we announce the passing of attorney David E. Hoy who passed, at age 77, on December 18, 2025.
Where’s Your Will? A Preventative Approach to the Epidemic of Lost WillsBy Melissa A. GrisoniTrusts and Estates, February 2026At a recent Trusts & Estates Section Council meeting, council members discussed the feasibility of a county will repositorywhere testators could file their original wills during their lifetime. While the administrative hurdles of such a system are significant and the idea was not widely embraced, the conversation highlighted a pervasive and growing problem in our practice: the lost original will.
2025 Annual Department of Justice ReportTrusts and Estates, January 2026The United States Department of Justice's 2025 Annual Report to Congress on Department of Justice Activities to Combat Elder Fraud and Abuse was recently released, summarizing activities during the prior fiscal year that were intended to promote elder justice through enforcement, raising public awareness, capacity building, victim support and recovery, and sharing data and research.
Case Law UpdateBy Meghan E. TepasTrusts and Estates, January 2026A summary and analysis of Estate of John Podmajersky, Jr., a 1st District of the Appellate Court unpublished decision.
Medicare Considerations for Senior Lawyers, RevisitedBy David ChroustTrusts and Estates, January 2026Learn more about your Medicare options, including the potential limitations on your ability to change between Original Medicare and a Medicare Advantage Plan, and then choose the best Medicare option for you by considering your personal preferences and circumstances.
Case Law UpdatesBy Michael L. EnglishTrusts and Estates, December 2025Summaries of cases that discuss mental capacity in modifying estate plans, quantum meruit awards, amendments to a trust shortly before death, undue influence, and removing trustees.
Flinn Report Summary: October 31, 2025, Through December 1, 2025By Joseph P. O’KeefeTrusts and Estates, December 2025A quick overview of regulatory decisions that may impact trust and estate practices, discussing the proposed rule to establish a scholarship program for early childhood directors and other educators; proposed amendment to rule to remove transcripts of state and federal tax returns as proof of residency; amendments to require renewal and licensing fees for collection agencies; and more.
Spotlight on Trusts & Estates Section Council Member Emily R. VivianBy Hayden R. EarlTrusts and Estates, December 2025The Trusts & Estates Section Council has members from throughout the State of Illinois with a variety of professional achievements, skills, and practices. In this newsletter, we continue a prior series of “spotlight” articles that highlights the backgrounds, interests, and experiences of members of the Trusts & Estates Section Council, in order to get to know more about them.
An Estate Planning Trap That Affects Real Estate, Too!By Michael J. MaslankaTrusts and Estates, November 2025Ensure that you are choosing the right language in trusts, wills, Transfer on Death Instruments, or any other means to correctly express your client's intention on passing title to property.
Elder Law Case Summaries: April 1, 2025, through June 30, 2025By John W. FoltzTrusts and Estates, September 2025Summarise of case decisions that will impact elder law practitioners, particularly in the areas of guardianship; wills, trusts and estates; social security disability; pensions; and discriminatory firing practices.
One Big Beautiful Bill Act: Considerations for Charitable PlanningBy Philip M. PurcellTrusts and Estates, September 2025A look at provisions of the One Big Beautiful Bill Act (OBBBA) and how this Act impacts income tax, estate tax, and other miscellaneous changes.
Rural Practice Fellowship ProgramTrusts and Estates, September 2025Find out more about the 2026-2027 Rural Practice Fellowship Program. Applications will close on September 19, 2025.
Spotlight on Trusts & Estates Section Council Member Matthew HessBy Mia O. HernandezTrusts and Estates, September 2025The Trusts & Estates Section Council has members from throughout the State of Illinois with a variety of professional achievements, skills, and practices. In this newsletter, we continue a prior series of “spotlight” articles that highlights the backgrounds, interests, and experiences of members of the Trusts & Estates Section Council, in order to get to know more about them.
One Big Beautiful Bill ActBy Aaron D. EvansTrusts and Estates, August 2025This article discusses the 2025 One Big Beautiful Bill Act, including tax cuts, increased basic exclusion amount, SALT limitations, tax-deferred investment accounts, 529 plans, limitations on charitable deductions, and Pease limitations.
Spotlight on Trusts & Estates Section Council Member Meghan TepasBy Mia O. HernandezTrusts and Estates, August 2025The Trusts & Estates Section Council has members from throughout the State of Illinois with a variety of professional achievements, skills, and practices. In this newsletter, we continue a prior series of “spotlight” articles that highlight the backgrounds, interests, and experiences of members of the Trusts & Estates Section Council, in a question-and-answer format, as a way to get to know more about them.
Estate Planning for AnimalsBy Timothy S. MiduraElder Law, July 2025This article by Timothy S. Midura explores the often-overlooked area of estate planning for pets, framing it as a specialized form of special needs planning. Since pets are dependent, perishable beings lacking legal personhood, estate plans must explicitly address their care upon the incapacity or death of their human guardians. Despite their central role in many families, pets are legally treated as property, which complicates planning but also mandates it for ethical and practical reasons.
Message From the ChairBy Sarah LeRoseTrusts and Estates, July 2025A Note from the chair for the Trusts & Estates Section Council.
Estate Planning for AnimalsBy Timothy S. MiduraTrusts and Estates, June 2025This article by Timothy S. Midura explores the often-overlooked area of estate planning for pets, framing it as a specialized form of special needs planning. Since pets are dependent, perishable beings lacking legal personhood, estate plans must explicitly address their care upon the incapacity or death of their human guardians. Despite their central role in many families, pets are legally treated as property, which complicates planning but also mandates it for ethical and practical reasons.
Probate PitfallsBy Ed FinkelTrusts and Estates, June 2025The Illinois State Bar Association’s Trusts and Estates Section Council finds interest in programming focused on the basics.
I Knew You Were Trouble When You Walked In: T&E Monthly Q&ABy Melissa A. GrisoniTrusts and Estates, May 2025The ISBA Trusts & Estates Section Subcommittee on Lawyers Who Are New to Trusts & Estates held its monthly "T&E Q&A: The Basics and Beyond" Zoom meeting on May 15, 2025. This month’s insightful meeting tackled a challenge every attorney inevitably faces: the "toxic client." Moderated by the knowledgeable Mary Vanek of Matlin Law in Northbrook, co-chair of the subcommittee and a 37-year veteran of T&E law, the session provided invaluable guidance from a panel of experienced practitioners.
Is There a Duty to Assess a Client’s Capacity to Execute Estate Planning Documents?By Gary R. GehlbachTrusts and Estates, May 2025To what extent, if at all, does an attorney have a duty to determine if a client has sufficient capacity to execute a last will and testament or other estate planning documents? Noting “that there is no Illinois law directly on the subject,” a recent First District Illinois Appellate Court decision characterizing this issue as a “case of first impression,” rejected plaintiff’s argument that “an affirmative duty [exists] to determine a client’s competence.” However, if the attorney is put on notice of a client’s disability, the attorney is “obligated to determine the extent of that disability with respect to [the client’s] capacity to alter her estate plan.”
ISBA Trusts & Estates Section Offers Valuable Q&A Series for Attorneys New to T&EBy Melissa A. GrisoniTrusts and Estates, April 2025Since November 2024, the ISBA Trusts & Estates Section's Subcommittee on Lawyers Who Are New to Estate Planning has successfully hosted a monthly Zoom meeting, "T&E Q&A: The Basics and Beyond." These sessions are held on the third Thursday of each month. Designed as an informal forum, the Q&A meetings provide an invaluable opportunity for attorneys new to the practice of estate planning to pose questions to experienced colleagues. ISBA members can submit questions in advance or via the chat function during the live meeting, with a panel of three to four seasoned practitioners offering their insights. The subcommittee has received overwhelmingly positive feedback and intends to continue these popular sessions, with a brief recess planned for the summer months.
Mortgagees Can’t Get No SatisfactionBy Sherwin D. AbramsTrusts and Estates, April 2025Illinois courts have extinguished mortgages because the mortgagor died. Does the Probate Act really permit that? Would SB2221 prevent it from happening again? Is further legislation desirable? This article discusses those cases in which courts extinguished mortgages and explains why the author believes that those cases were wrongly decided. Also, this article explains how SB2221 seeks to change the results in those cases and proposes further legislative improvements.
Purchasing vs. Gifting a Policy: The 3-Year RuleBy Tony McKillipTrusts and Estates, April 2025The IRS's three-year look back policy, commonly known as the three-year rule, poses a significant challenge for those looking to transfer existing life insurance policies to an Irrevocable Life Insurance Trust (ILIT). Under this rule, if an insured individual transfers a policy to an ILIT and passes away within three years of the transfer, the entire policy proceeds are included in the insured’s gross estate.
Caselaw UpdateBy Michael EnglishTrusts and Estates, March 2025Summaries of written decisions in three cases of interest to trust & estates practitioners.
