2019 Articles

Insuring Title Free and Clear of All Liens: In re Estate of LaPlume, 2014 IL App (2d) 130945, 24 N.E.3d 792 By Richard F. Bales October 2019 In re Estate of LaPlume introduces the real estate and estate administration community to a new concept—that a probate court can authorize the sale of land free and clear of all liens, just like a bankruptcy court.

IRAs and Estate Planning By Alyx P. Durachta December 2019 IRAs and other retirement vehicles can be confusing and complex; inheriting such assets, even more so. This article explores various methods to transfer a participant owner’s IRA after death.

Judge Rejects Agency Position Regarding Nursing Home Resident Appeals By Lawrence J. Stark & John A. Ziegler September 2019 Windmill Nursing Pavilion v. Illinois Department of Human Services is an important decision because it directly overrules the DHS legal position that only a spouse or court appointed representative may pursue the appeal after the death of the resident.

Justice Hyman’s wish By Sherwin D. Abrams June 2019 A summary of In re Estate of Mattson.

Liability Issues Facing Estate Planning Professionals By Thomas F. Falkenberg & Kevin T. Mocogni November 2019 A look at the services accountants provide in estate planning and ways estate planning professionals can protect themselves against some of the problems that can arise before and during litigation.

Life Insurance Structured Properly Provides Asset Protection By Vasili Russis & Jonathan Kohl October 2019 Illinois law provides for the protection of life insurance from various types of creditors, and proper planning for asset protection of life insurance will ensure benefits are provided for a family after a loved one's passing.

Nichols v. Fahrenkamp By Sherwin D. Abrams September 2019 The Illinois Supreme Court recently held that a person appointed as guardian ad litem pursuant to section 506 of the Illinois Marriage and Dissolution of Marriage Act has absolute immunity.

Proposed Changes to the Illinois Statute of Repose as It Relates to Estate Planning Attorneys: An Introduction By Colleen L. Sahlas November 2019 An introduction to the issue's statute of repose articles.

The SECURE Act poised to eliminate common estate planning technique By Lawrence J. Gregory July 2019 The SECURE Act will make it easier for individuals to save for retirement, however, it restricts a popular estate planning technique commonly used to preserve and grow qualified assets for future generations.

Short-term guardian form By J. Amber Drew March 2019 A short-term guardian form typically used by parents leaving their kids with the grandparents.

Summary of the April 2019 Trusts & Estates Section Council meeting By Jennifer Bunker Skerston July 2019 A summary of the April 2019 Trusts & Estates Section's business meeting, including CLE, legislation, case law, and technology updates.

A Summary of the Trusts & Estates Section Council’s June 2019 Business Meeting By Jennifer Bunker Skerston October 2019 A summary of the June 2019 Trusts & Estates Section's business meeting, including CLE, legislation, statutes of repose, and electronic wills.

A summary of the Trusts & Estates Section’s December 2018 business meeting By Jennifer Bunker Skerston March 2019 A summary of the December 2018 Trusts & Estates Section's business meeting, including CLE, legislation, case law, and technology updates.

A summary of the Trusts & Estates Section’s February 2019 business meeting By Jennifer Bunker Skerston May 2019 A summary of the February 2019 Trusts & Estates Section's business meeting, including CLE, the Uniform Electronic Wills Act, legislation, and more.

A summary of the Trusts & Estates Section’s November 2018 business meeting By Colleen L. Sahlas January 2019 A summary of the November 2018 Trusts & Estates Section's business meeting, including CLE, legislation, case law, and technology updates.

Thank you to our authors By Colleen L. Sahlas & Jennifer Bunker Skerston July 2019 A thank you to the authors who contributed one or more articles to the Trusts & Estates newsletter in the 2018-19 bar year.

Transferring adult disabled guardianships between states By Michael J. Fleck March 2019 An overview of In re Estate of Kusmanoff, which illustrates how inefficient and complex multi-state guardianships can be.

Trust Administration Checklist By Rebecca E.P. Wade August 2019 A checlist outlining a number of basic legal steps undertaken in a typical Illinois trust administration for a trust that fully distributes all assets to the trust beneficiaries following the grantor's death.

Update: Estate Planners Are Still Vulnerable to Dormant Legal Malpractice Claims, But ISBA Proposed Legislation Suggests a Reasonable Change to the Law By David C. Thies & Mia O. Hernandez November 2019 The elimination of the estate planner exception to the Illinois Statute of Repose is in the interest of not only of the practicing bar, but also the public at large.

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U.S. Supreme Court addresses state income taxation of trusts in Kaestner By Oliver R. Merrill July 2019 On June 21, 2019, the U.S. Supreme Court issued its decision in North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, which considered whether the Due Process Clause of the Fourteenth Amendment prohibits states from taxing trusts based on trust beneficiaries’ in-state residency.

Use it or lose it: The IRS proposed regulations will not clawback sunsetting exemption amounts By Lawrence J. Gregory January 2019 The Tax Cuts and Jobs Act of 2017 has temporarily increased the federal estate and gift tax exemption from $5 to $10 million until the end of 2025.

‘When They Pry It From My Cold Dead Hand’—Transferring Firearms Following the Death or Disability of an Illinois Resident: Part 1 By Melissa A. Maye September 2019 Every attorney who engages in estate planning and administration in Illinois has a responsibility to his or her clients to understand the federal, state, and local laws that apply to the transfer of firearms following the disability or death of an Illinois resident.

‘When They Pry It From My Cold Dead Hand’—Transferring Firearms Following the Death or Disability of an Illinois Resident: Part 2 By Melissa A. Maye October 2019 Every attorney who engages in estate planning and administration in Illinois has a responsibility to his or her clients to understand the federal, state, and local laws that apply to the transfer of firearms following the disability or death of an Illinois resident.

Who owns the decedent’s real estate? By Sherwin D. Abrams April 2019 A look at an often-misunderstood area of real estate and probate law.

Why file the last will and testament? By Michael J. Maslanka May 2019 Many clients with whom you consult may be surprised to learn that Illinois law requires that the will of a decedent must be filed with the clerk of the circuit court shortly after the decedent's death.

You Can’t Transfer What You Don’t Own—Or Can You? By Sherwin D. Abrams December 2019 When engaging in estate and gift planning, do not rely on your client to tell you what property he/she owns or how title is held.