Trusts & Estates

The newsletter of the ISBA’s Section on Trusts & Estates

ISBA Members, please login to join this section

2012 Articles

2012 Estate/gift/income tax pointers By Paul A. Meints January 2012 A comprehensive guide to the tax-related questions and issues that may arise in the coming year.
Advance medical directive forms By Lin Hanson September 2012 Some resources regarding end-of-life issues and advance medical directive forms.
Case study: Tips on closing a probate estate after 14 months By Richard P. Miller December 2012 This article discusses the problems that can result from closing an estate beyond the 14-month period.
Chair’s corner By Charles G. Brown September 2012 A message from Section Chair Charles Brown.
Creditors’ rights against a member’s interest in an LLC By Charles W. Murdock June 2012 Effective January 1, 2012, the Code of Civil Procedure was amended to add a new provision by which the remedy of a charging order could be obtained, inter alia, by serving a citation to discover assets, either on the judgment debtor or against any third party who possesses property belonging to the judgment debtor.
Department of the Treasury 2012-2013 Priority Guidance Plan December 2012 The Department of the Treasury has released its 2012-2013 Priority Guidance Plan.
Document assembly software 101 By Trent L. Bush June 2012 An overview of software that autmates document creation, and the wide variety of providers offering different products with various capabilities.
Estate planning tips—From ethical wills to in terrorem clauses and beyond By Dennis J. Jacknewitz May 2012 Practice tips for the estate planning practitioner.
Gift tax annual exclusion concerns when conveying business interests By Hugh F. Drake October 2012 A recent Tax Court decision in Wimmer v. Commissioner holds that limited partnership interests gifted over a period of years qualified for the gift tax annual exclusion due to the receipt of income distributions from the partnership.
How to conduct an Illinois will execution By Gerry W. Beyer & Eugene M. Kozob October 2012 An unprofessional or unsupervised will execution ceremony may provide the necessary ammunition for a will contestant successfully to challenge a will.
Illinois marital deduction and Q-TIP election available to civil unions By Ray Prather November 2012 The interaction between federal and state law has made it difficult for Illinois to implement its law recognizing civil unions.
In the April issue… By Darrell Dies & Jacob Frost April 2012 An introduction to the issue from co-editors Darrell Dies and Jacob Frost.
In the December issue… By Darrell Dies & Jacob Frost December 2012 An introduction to the issue from Co-Editors Darrell Dies and Jacob Frost.
In the February issue… By Darrell Dies & Jacob Frost February 2012 An introduction to the issue from editors Darrell Dies and Jacob Frost.
In the January issue… By Darrell Dies & Jacob Frost January 2012 An introduction to the issue from Co-Editors Darrell Dies and Jacob Frost.
In the July issue… By Darrell Dies & Jacob Frost July 2012 An introduction to the issue from editors Darrell Dies and Jacob Frost.
In the June issue… By Darrell Dies & Jacob Frost June 2012 An introduction to this month's issue from co-editors Darrell Dies and Jacob Frost.
In the May issue… By Darrell Dies & Jacob Frost May 2012 An introduction to the issue from editors Darrell Dies and Jacob Frost.
In the November issue… By Darrell Dies & Jacob Frost November 2012 An introduction to the issue from Co-editors Darrell Dies and Jacob Frost.
In the October issue… By Darrell Dies & Jacob Frost October 2012 An introduction to the issue from Editors Darrell Dies and Jacob Frost.
In the September issue… By Darrell Dies & Jacob Frost September 2012 An introduction to the issue from Co-Editors Darrell Dies and Jacob Frost.
IRS Announces Inflation Adjustments for 2013 November 2012 The IRS recently released various inflation-adjustments for 2013.
It’s more than the documents creating the estate plan and the taxes By Franklin M. Hartzell January 2012 The author offers a list of topics to discuss with your client when planning for his or her future.
News bulletin issued by the IRS November 2012 The U.S. Department of the Treasury continues to build International support for combating offshore tax evasion and facilitating FATCA implementation  
Practice tip By Paul A. Meints September 2012 Looking for a decedent's social security number? Try this...
3 comments (Most recent September 5, 2016)
Predictions regarding the estate tax in 2013—Anyone? By Darrell Dies December 2012 As we all know, the 11th hour is approaching regarding estate and gift tax law and as of this writing, Congress has not yet enacted legislation to provide us with any certainty.
Preparing a will for a client with communication challenges By Gerry W. Beyer April 2012 This article reviews a variety of communication challenges and recommends techniques to reduce the likelihood of these challenges playing a part in setting aside the testator’s will.
1 comment (Most recent May 10, 2012)
Preserving the practice: Estate planning pitfalls for owners of a professional services firm By Aaron T. Troy & David F. Rolewick May 2012 A brief summary of the possible problems associated with the death of a sole owner of a professional practice.
Proactive and crisis planning strategies under DRA and the SMART Act By Teresa Nuccio July 2012 A highlight of the major changes under DRA and the SMART Act and will outline both proactive and crisis planning strategies that remain viable.
A review of attorney fees in probate court By Donald L. Shriver January 2012 A look at the ethics of the legal and practical effects of In re Estate of Bitoy.