The Combined Guardianship and Mental Health Docket, or Calendar 20, Segregates Some of the Trees From the ForestBy Ann KrasuskiElder Law, November 2025The author of the companion article has not identified a problem that a combined docket solves. No doubt, the Mental Health Code (Code) and adult guardianship under the Probate Act address and strive to solve issues people face. Yet, as the author discusses, there are still shortcomings. But after several pages discussing gaps in mental health care and problems families face, she has not identified how establishing a combined docket solves any shortcomings or how it benefits respondents.
No, Illinois Does Not Have a $4 Million Estate Tax Exemption!By Allison K. Pfeifle & Aisha E. FashaweTrusts and Estates, November 2025Contrary to what many clients and some practitioners may think, Illinois does not have a $4 million estate tax exemption. Instead, Illinois employs two different calculations, as explored in this article, and the lesser of the result is the applicable estate tax.
The Combined Guardianship and Mental Health Docket, or Calendar 20, Segregates Some of the Trees From the ForestBy Ann KrasuskiTrusts and Estates, October 2025The author of the companion article has not identified a problem that a combined docket solves. No doubt, the Mental Health Code (Code) and adult guardianship under the Probate Act address and strive to solve issues people face. Yet, as the author discusses, there are still shortcomings. But after several pages discussing gaps in mental health care and problems families face, she has not identified how establishing a combined docket solves any shortcomings or how it benefits respondents.
“Small” Estates Are Now LargerBy Gary R. Gehlbach, Colleen L. Sahlas, & Robert W. KaufmanSenior Lawyers, October 2025The small estate procedure is broadened to personal estates up to $150,000, excluding the value of motor vehicles, effective for decedents dying on or after August 15, 2025.
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.
“Small” Estates Are Now LargerBy Gary R. Gehlbach, Colleen L. Sahlas, & Robert W. KaufmanTrusts and Estates, September 2025The small estate procedure is broadened to personal estates up to $150,000, excluding the value of motor vehicles, effective for decedents dying on or after August 15, 2025.
Case Law UpdateBy Michael L. EnglishTrusts and Estates, September 2024Summaries of written decisions in two cases of interest to trust & estates practitioners.
IRS Extends Automatic Relief for Late Portability ElectionBy Aaron D. EvansTrusts and Estates, September 2022Since portability was introduced, many taxpayers have missed the opportunity to elect portability of a deceased spouse's unused exclusion amount.
Electronic wills—The future is nowBy Patrick D. OwensTrusts and Estates, March 2018This article explores the history of technological advances as it relates to trusts and estates, future technology, existing federal and state laws that govern the electronic execution of documents, a few cases, and the Uniform Law Commission’s (ULC) electronic wills drafting committee.
Flinn Report summary—Jan. 5, 2018 - Feb. 2, 2018By Joseph P. O’KeefeTrusts and Estates, March 2018A summary of regulatory decisions of Illinois agencies reported in the Flinn Report that are related to trust and estate practices.
When life gets complicatedBy Signe GleesonTrusts and Estates, March 2018Does your client need a 'professional care manager'?
Case law summariesBy Phil KoenigTrusts and Estates, February 2018Recent cases of interest to Trusts & Estates practitioners.
Estates and trusts have to file income taxesBy Cary A. LindTrusts and Estates, February 2018Most clients who come in with simple estates and trusts have no idea that fiduciary income tax returns may have to be filed or that it may be beneficial to file them even if no taxes are due. Even more alarming, many attorneys have no idea that they need to address fiduciary income taxes in virtually every estate.
Survival of claims—Renunciation of willsBy Patrick M. KinnallyTrusts and Estates, February 2018What happens if the surviving spouse dies before a renunciation is filed? Can the executor of the surviving spouse file a renunciation of the will during the seven-month period? The answer appears to be “no."
Estate planning during dissolution proceedingsBy Lauren Evans DeJongTrusts and Estates, January 2018There is no limit to the estate planning vehicles that can be used during the pendency of dissolution proceedings.
Probate citation proceedings: Part 2By Cary A. LindTrusts and Estates, January 2018The goal of Citation proceedings is to recover assets that are not in the estate but should be in the estate.
A call to accountBy Cary A. LindTrusts and Estates, November 2017An accounting is supposed to summarize the financial aspects of an estate. It should show everything that comes in, everything that goes out, and the balance remaining.
Post-death conservation easements—Another way to save the farm?By Andrew G. WhiteTrusts and Estates, November 2017A conservation easement is a contribution of a qualified real property interest to a qualified organization to be used exclusively for conservation purposes. Conservation purposes include, among other things, the preservation of farmland.
U.S. v. Balice: IRS successfully pierced trustBy Martin M. ShenkmanTrusts and Estates, November 2017The lessons of Balice, acknowledging that it’s yet another very bad fact case, might still provide some insight to practitioners and clients structuring trusts for asset-protection planning, divorce planning, as well as estate-tax planning.
In re Estate of Thomas F. Shelton: Insights and impact (Part I)By Kristen Hosack PaceTrusts and Estates, October 2017This article examines this recent case and explores its potential ramifications, including its impact on litigants claiming breach of fiduciary duty.
Trustee’s acceptance of a deed in trustBy John J. HoreledSenior Lawyers, October 2017A new statute requires a written acceptance of a conveyance of real estate by the grantee/trustee.
