2014 Articles

The accountant-client privilege By Matthew A. Nelson May 2014 The 4th District Appellate Court recently established an exception to the accountant-client privilege in the case of Brunton v. Kruger.

Are electronic wills coming to a state near you? By Darrell Dies October 2014 Although electronic Wills have some practical appeal for the tech-savvy generation, given the security, privacy and authenticity concerns, they are not likely to pick up steam in the near future. However, don’t count them out.

An author’s guide to publication By Darrell Dies & Jennifer Bunker September 2014 A helpful guide to submitting an article for this newsletter.

Avoiding malpractice under the new estate tax portability rules By Robert J. Kolasa July 2014 This article examines the estate tax portability rules and the sensitive filing deadlines which are needed to invoke its benefit.

Case law update By Ray Prather & Heather McPherson December 2014 Recent cases of interest to trusts & estates practitioners.

Chair’s column… By Mary Lee Faupel July 2014 Updates on the Section's activities and an introduction to this issue from Chair Mary Lee Faupel.

Consider drafting from a trustee’s perspective—Practice tip By Tracy S. Dalton September 2014 Some advice for drafting a trust agreement.

Durable Power of Attorney holders and FBAR liability—What the heck! By Charles Rubin May 2014 Having ‘signature authority’ over a foreign account is enough of an interest in the account to be required to file a Report of Foreign Bank and Financial Accounts (FBAR).

1 comment (Most recent June 4, 2014)

Errata By Gary R. Gehlbach October 2014 Gary Gehlbach provides a revision to his article that appeared in the June 2014 issue of this newsletter.

Estate planning, trusts and estates potpourri for 2014 By Dennis J. Jacknewitz March 2014 The author shares some items of interest.

Estate- and income tax-related numbers for 2014 January 2014 A summary of important estate and income tax rates that may have relevance for the estate and trust practitioner.

Ethics corner: A word of caution when accepting credit card payments By Michael J. Drabant July 2014 The ISBA recently issued a Professional Conduct Advisory Opinion which highlights some of the ethical implications of accepting credit cards as a means of paying attorney fees.

Ethics corner: Identity fraud in estate planning By Deborah B. Cole April 2014 In light of the increased risk of identity theft, this might be a good time to update your client intake procedures and make sure that your staff is instructed to check for identification before notarizing documents or giving out information.

Ethics Corner: Tennessee ethics opinion places limits on attorney’s authority to disclose will By Edward J. Jarot September 2014 While the Tennessee opinion is not precedent in Illinois, the opinion raises interesting questions regarding the Attorney-Client Privilege and whether the privilege can be waived by anyone other than the client.

Flinn Report summary By Joseph P. O’Keefe December 2014 A summary of regulatory decisions of Illinois agencies reported in the Flinn Report that are related to trust and estate practices.

Flinn Report summary By Joseph P. O’Keefe September 2014 A summary of regulatory decisions of Illinois agencies reported in the Flinn Report that are related to trust and estate practices.

Flinn Report summary—July 2014 By Joseph P. O’Keefe July 2014 A summary of regulatory decisions of Illinois agencies of interest to trust and estate practitioners.

Franklin’s Wish Founders Society: In memory and honor of Franklin Hartzell By Greta Wetzel February 2014 Remembering Franklin Hartzell and his contributions.

Getting to know the Trusts & Estates Section Council members By Jennifer Bunker December 2014 Learn more about Trusts & Estates Section Council members Michael Drabant, James Dunneback, and Neil Goltermann.

Getting to know the Trusts & Estates Section Council members By Jennifer Bunker October 2014 Learn more about Steven Siebers, David Thies, and Lyman Welch.

Getting to know the Trusts & Estates Section Council members By Jennifer Bunker September 2014 Learn more about Council members Joseph O'Keefe, Patrick Owens, and George Schoenbeck.

Getting to know the Trusts & Estates Section Council members By Jennifer Bunker July 2014 Learn more about Raymond Prather and Alan Press.

Getting to know the Trusts & Estates Section Council members By Jennifer Bunker May 2014 Learn more about Council members William Peithmann and Thomas Polachek.

Getting to know the Trusts & Estates Section Council members By Jennifer Bunker April 2014 Learn more about Council members Richard Miller, Malcolm morris, and James Nepple.

Getting to know the Trusts & Estates Section Council members By Jennifer Bunker March 2014 Find out more about Section Council members Philip Koenig, William Kuehn, and David Lutrey.

Getting to know the Trusts & Estates Section Council members By Jennifer Bunker February 2014 Find out more about Section Council members Dennis Jacknewitz, Edward Jarot, Jr. and Robert Kaufman.

Getting to know the Trusts & Estates Section Council members By Jennifer Bunker January 2014 Find out more about Section Council members Sonia Coleman, Gary Gehlbach and Frank Greenfield.

Heckerling reflections By Timothy S. Midura February 2014 The author shares his 'global take-aways' from the January 2014 Heckerling Institute in Orlando.

In the April issue… By Darrell Dies April 2014 An introduction to the issue from editor Darrell Dies.

In the December issue… By Darrell Dies & Jennifer Bunker December 2014 An introduction to the issue from co-editors Darrell Dies and Jennifer Bunker.