2020 Articles

Instructions for the 18th Judicial Circuit Court in DuPage County Virtual Court Hearings and Proceedings in Probate By Colleen L. Sahlas December 2020 Instructions for virtual probate court hearings and proceedings in DuPage County.

Introduction to the April 2020 Trusts and Estates Newsletter By Colleen L. Sahlas April 2020 An introduction to the issue by Colleen L. Sahlas.

IRS Retirement Plan Limitations for 2020 By Bernard G. Peters September 2020 An overview of the updates to the Internal Revenue Service's retirement plan limitations, which sets forth the 2020 limits of the amounts that can be deferred under different retirement plans.

It’s None of Your Business…Or Is It? A Look at the Illinois Trust Code Accounting Provisions By Alyx P. Durachta September 2020 Under the new Illinois Trust Code, settlors of a trust may be giving up some of their privacy because the beneficiaries could be entitled to additional information and accountings.

It’s Time for Illinois to Revisit the Fiduciary Exception to Attorney-Client Privilege By Peter M. Brady September 2020 Considering the new rules and duties imposed by the new Illinois Trust Code, Illinois courts may be forced to revisit the fiduciary exception to attorney-client privilege.

Joint Tenancy, Partition, and the Four Unities By Sherwin D. Abrams July 2020 A look at the decision in Estate of Jezewski v. Jaworski.

Letter From the Chair By Ray Prather July 2020 A note from the chair, Ray Prather.

New Federal Guidance Extends Many Employee Benefit-Related Deadlines and Provides Additional Relief for Plan Administrators By Wesley Covert August 2020 Pursuant to authority granted under the CARES Act, the Department of Labor and the Internal Revenue Service issued joint guidance on April 28, 2020, extending a number of election periods and deadlines prescribed by the Employee Retirement Income Security Act and the Internal Revenue Code.

The New Illinois Trust Code: Key Provisions for Elder Law and Special Needs Attorneys By Zisl Edelson, J.D., MBA January 2020 A brief overview of the Illinois Trust Code provisions that have the biggest impact on aspects of estate planning relating to elder law and special needs planning.

New Year Brings New Rules for Retirement Accounts By Mary K. McWilliams, Martin P. Ryan, Anna G. Kardaras, & Gregory M. Winters March 2020 The recently-passed SECURE Act makes significant changes to the rules related to qualified retirement plan accounts, including IRAs.

Notice and the Duty to Inform Under the New Illinois Trust Code By Valli Gupta & Joel Schoenmeyer August 2020 A look at irrevocable trusts under the Illinois Trust Code, which went into effect on January 1, 2020.

The Pandemic Is Bad Enough: How to Avoid Creating Post-Death Controversies During the Current Crisis By Ray J. Koenig, III & Adam M. Ansari September 2020 Over the course of the past several months, estate planners have been forced to quickly adapt to a variety of changes due to COVID-19.

Potential Real Estate Concerns Under the New Illinois Trust Code By Paul Peterson February 2020 Article 5 of the new Illinois Trust Code poses several issues that deserve consideration.

Powers of Attorney: Pitfalls and Best Practices Part 1—Powers of Attorney for Property By Susan Dawson-Tibbits March 2020 The first in a two-part series of articles focusing on problematic areas and best practices used in the preparation of various types of powers of attorney.

2 comments (Most recent March 31, 2020)

Powers of Attorney: Pitfalls and Best Practices Part 2—Powers of Attorney for Health Care By Susan Dawson-Tibbits June 2020 This article continues to focus on problematic areas and best practices used in the preparation of various types of powers of attorney.

1 comment (Most recent June 17, 2020)

Practice Pointers in the Midst of COVID-19 and Governor Pritzker’s Stay-at-Home Order By Jennifer Bunker Skerston May 2020 Summaries of Trusts & Estates Section Council members' experiences with and methods of handling COVID-19 related problems and online resources.

Proposed Changes to the TODI Act By Gary R. Gehlbach December 2020 A look at proposed changes to the Illinois Residential Real Property Transfer on Death Instrument Act.

A Response to ‘It’s None of Your Business … Or Is it?’ By Susan T. Bart October 2020 A response to a recently published article dealing with the Illinois Trust Code.

Revolution or Evolution: Remote Online Notarization and Remote Witnesses … Oh My! By Neil T. Goltermann April 2020 A look at how COVID-19 has affected the practice of law.

1 comment (Most recent April 11, 2020)

The SECURE Act – Congress Just Moved the Goalposts By Patrick D. Owens May 2020 An overview of some of the major provisions of the Setting Each Community Up for Retirement Enhancement Act, which passed Congress in December and became effective January 1, 2020.

Service on Trustee: McArdle as Trustee of Barbara M. McArdle Trust & Christensen as Trustee of Raymond H. Christensen Irrevocable Trust, 2019 IL App (3d) 170858 By Elisha Deen Sanders June 2020 A summary of McArdle as Trustee of Barbara M. McArdle Trust & Christensen as Trustee of Raymond H. Christensen Irrevocable Trust, which considers whether the defendant was properly served.

Spotlight on Trusts & Estates Section Council Members: Colleen L. Sahlas & Jennifer Bunker Skerston By Mia O. Hernandez October 2020 A spotlight on two members of the Trusts & Estates Section Council.

Spotlight on Trusts & Estates Section Council Members: Edward Jarot, Jr. and Nora Baker By Mia O. Hernandez June 2020 A spotlight on two members of the Trusts & Estates Section Council.

Spotlight on Trusts & Estates Section Council Members: James M. Lestikow and Mia O. Hernandez By Mia O. Hernandez May 2020 A spotlight on two members of the Trusts & Estates Section Council.

Spotlight on Trusts & Estates Section Council Members: Janet L. Grove & Angelica Wawrzynek By Mia O. Hernandez November 2020 A spotlight on two members of the Trusts & Estates Section Council.

Spotlight on Trusts & Estates Section Council Members: Nathan Beemster and Daniel P. Felix By Mia O. Hernandez April 2020 A spotlight on two members of the Trusts & Estates Section Council.

Spotlight on Trusts & Estates Section Council Members: Neil Goltermann & Sarah LeRose By Mia O. Hernandez September 2020 A spotlight on two members of the Trusts & Estates Section Council.

Spotlight on Trusts & Estates Section Council Members: Patrick D. Owens & Katherine M. Oswald By Mia O. Hernandez December 2020 A spotlight on two members of the Trusts & Estates Section Council.

Spotlight on Trusts & Estates Section Council Members: Raymond Prather & Kathryn Van Eeuwen By Mia O. Hernandez July 2020 A spotlight on two members of the Trusts & Estates Section Council.

Spotlight on Trusts & Estates Section Council Members: Zisl Edelson & Philip E. Koenig By Mia O. Hernandez August 2020 A spotlight on two members of the Trusts & Estates Section Council.