The Illinois Supreme Court announced the filing of lawyer disciplinary orders on September 21, 2020. Sanctions were imposed because the lawyers engaged in professional misconduct by violating state ethics law.

Ordinarily, an estate is taxed based on the value of its assets as of the decedent’s date of death. But for federal estate tax purposes, an alternate valuation date could be selected if it results in both the gross estate and the estate tax being reduced. The alternate valuation date is the date six months after the date of death. Utilizing the alternate valuation date would thus necessitate the filing of a federal estate tax return. In his September Illinois Bar Journal article, “COVID-19, Death, and Taxes,” Richard Hirschtritt discusses whether an Illinois resident who owns publicly traded stock, commercial real estate with an Illinois situs, and/or a business that has been adversely affected by the COVID-19 pandemic and has died within six months prior to the onset of the COVID-19 outbreak is subject to state or federal estate taxes.

On September 16, Illinois State Bar Association President Dennis Orsey and Appellate Lawyers Association President John Fitzgerald co-hosted the 2020 Illinois Supreme Court Candidates’ Forum for the Fifth Judicial District Seat. The event featured Illinois Appellate Justices David Overstreet and Judy Cates, who are seeking the seat of retiring Illinois Supreme Court Justice Lloyd Karmeier in the November election.

The state of Illinois is facing a potential shortage of poll workers and judges for the upcoming November election due in large part to the COVID-19 pandemic. Poll workers and judges play an essential role in ensuring that precincts stay open and elections are fairly held. To help sustain this foundational aspect of our democracy, the Illinois State Bar Association is encouraging interested members to consider volunteering as poll workers and judges during the upcoming election.