Spotlight on Trusts & Estates Section Council Member Amy LonerganTrusts and Estates, September 2026Learn more about Amy Lonergan, as part of an article series that highlights the backgrounds, interests, and experiences of members of the Trusts & Estates Section Council.
Strategy and Goal Planning for Trump Accounts and 529 PlansBy Alan E. StumpfTrusts and Estates, September 2026Added to the tool box of taxation strategies is the blend of gifts and investments to be used for Trump Accounts and 529 plans. Building our knowledge about these strategies is assisted by the August 17, 2026, Tax School Blog article, Trump Accounts and § 529 Plans: Planning Considerations for Families,explaining the advantages of a blend of the new Trump Accounts and older 529 plans as part of clients’ taxation strategy. It provides an outline of the advantages and disadvantages of each type of account that will assist in establishing immediate and long-term income tax planning goals.
Strategy and Goal Planning for Trump Accounts and 529 PlansBy Alan E. StumpfAgricultural Law, September 2026Added to the tool box of taxation strategies is the blend of gifts and investments to be used for Trump Accounts and 529 plans. Building our knowledge about these strategies is assisted by the August 17, 2026, Tax School Blog article, Trump Accounts and § 529 Plans: Planning Considerations for Families,explaining the advantages of a blend of the new Trump Accounts and older 529 plans as part of clients’ taxation strategy. It provides an outline of the advantages and disadvantages of each type of account that will assist in establishing immediate and long-term income tax planning goals.
Trust Income and IRA DistributionsBy Doug WarrenTrusts and Estates, September 2026One of the more confusing aspects of trust law is the difference between trust accounting income and gross income for Federal income tax purposes. The two are not necessarily the same! When a trustee conflates the two, this could lead to unintended consequences and potential liability.
Case Law UpdateBy Meghan E. TepasTrusts and Estates, August 2026Summaries of recent cases that explore a trustee's ability to use trust assets to fund a trustee's legal fees and a reversed dismissal of a beneficiary's breach of fiduciary claims relative to a trust.
From Memory to Method: Rethinking Asset Discovery in AdministrationTrusts and Estates, August 2026Most estate attorneys already know that locating a decedent’s assets during administration is difficult. What stops deeper discovery is not a lack of care, but how tedious the work is. Settling an estate often means contacting institutions one by one to find what the decedent owned. Each has its own forms, timelines, and document requirements. Families are grieving. Deadlines keep moving. Faced with that, many practices do what they can manage: a light public-records check, sometimes a CPA for taxes and known finances, and, most often, whatever papers the family brings in about the decedent’s accounts.
Is It a Gift? Charitable Deductions Under IRC § 2055By Jake A. LeahyTrusts and Estates, August 2026Estate of Starkey acts as a useful reminder for practitioners to be diligent when drafting language. For trusts and estates practitioners, a drafting ambiguity can become an estate tax problem.
Message From the ChairBy Oana L. MilitaruTrusts and Estates, July 2026A note from the Chair of the Trusts and Estate Section Council, discussing the upcoming bar year.
Is Probate Ever “Desirable”? Practical Takeaways From the April Meeting of the ISBA Subcommittee on Lawyers New to Trusts & EstatesBy Emily R. VivianTrusts and Estates, June 2026A recap of the Zoom program, hosted by the ISBA Subcommittee on Lawyers New to Trusts and Estates, on April 23, 2026, exploring when probate may be a good idea. Featuring three panelists, this educational program contained a wealth of information, including discussion of standing, leverage, and insurability; Letters of Office; digital assets; and guardianship and planning alternatives.
Joint Tenancy Bank Accounts Inconsistent With Decedent’s Estate PlanBy Gary R. GehlbachTrusts and Estates, June 2026When advising clients on estate planning, it is important to consider the implications of the Joint Tenancy Act. A fairly frequent scenario is one in which the client’s estate plan (by will or trust or both) leaves the client’s estate to the client’s surviving spouse, and, if not survived by the spouse, to the client’s descendants per stirpes; however, when a client adds a child to personal property, such as a bank account, this could result in joint tenancy that undermines the client's intentions.
Love, Money, and the Family Business: Considerations to Prevent Private Disagreements From Becoming Public Legal BattlesBy Meghan E. TepasBusiness Advice and Financial Planning, June 2026Family wealth conflicts sit at the collision point of personal history and legal obligation. Understanding the duties that govern trustees, executors, directors, and officers; acknowledging the family dynamics that so often cause disputes; and designing plans that factor in reality can keep private tensions from boiling over in court.
Reverse Mortgages, Medicaid, and Help to Remain in Your HomeBy Leonard F. BergReal Estate Law, June 2026An inquiry on the ISBA Central discussion group for Trusts and Estates asked whether a reverse mortgage would disqualify a person from receiving Medicaid benefits. The simple response is that Medicaid disqualification is not automatic; however, the larger issue is identifying resources to help a client to remain in their home.
T&E Q&A Recap: Guardianship Basics and BeyondBy Melissa A. GrisoniTrusts and Estates, May 2026A summary of the "Basics and Beyond" Zoom Q&A session, held on March 26, 2026, discussing the fundamentals of guardianship, and providing a roadmap for practitioners to navigate the complexities of both guardian of the person and estate for minors and disabled adults.
Flinn Report Summary: December 5, 2025, Through January 30, 2026By Joseph P. O’KeefeTrusts and Estates, April 2026Highlights from the Flinn Report, including DCFS rulemakings, amendments concerning consumer legal funding loans, changes relating to unclaimed property, and more.
Love, Money, and the Family Business: Considerations To Prevent Private Disagreements From Becoming Public Legal BattlesBy Meghan E. TepasTrusts and Estates, April 2026Family wealth conflicts sit at the collision point of personal history and legal obligation. Understanding the duties that govern trustees, executors, directors, and officers; acknowledging the family dynamics that so often cause disputes; and designing plans that factor in reality can keep private tensions from boiling over in court.
Reverse Mortgages, Medicaid, and Help To Remain in Your HomeBy Leonard F. BergTrusts and Estates, March 2026An inquiry on the ISBA Central discussion group for Trusts and Estates asked whether a reverse mortgage would disqualify a person from receiving Medicaid benefits. The simple response is that Medicaid disqualification is not automatic; however, the larger issue is identifying resources to help a client to remain in their home.
T&E Q&A: The Basics and Beyond—Trust FundingBy Melissa A. GrisoniTrusts and Estates, March 2026A summary of the topics covered in the "T&E Q&A: The Basics and Beyond" meeting via Zoom on January 22, 2026, hosted by the ISBA Trusts & Estates Section Subcommittee on Lawyers Who are New to Trusts & Estates. Don't miss the next one!
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.
