2018 Articles

Appellate court’s estate planning advice By Michael J. Maslanka September 2018 In Johnson v. Filler, the appellate court held that constructive knowledge by an attorney of wrongful conduct is not sufficient to allege a claim of aiding and abetting.

The best of all possible worlds or curb your enthusiasm?: Joint trust basis considerations for common law jurisdictions By Brian J. Cohan October 2018 Since the passage of the Tax Reform Act of 1976, the default platform for estate planning for married couples has been the ubiquitous A/B trust arrangement.

Beyond taxes and probate: Revive and refine the spendthrift trust By Curt W. Ferguson April 2018 There are amazing things that can be done for loved ones through thoughtful estate planning, like making transfers into asset protection trusts—so it's important to help clients understand the services that can be offered to them.

Big bank versus little client: How to deal with unreasonable requests and demands By Michael J. Fleck August 2018 It is commonplace for larger multi-state banks to give their customer the runaround when engaging in transactions involving powers of attorney, trust certifications, and small estate affidavits. As attorneys, we want these transactions to go as smoothly as possible without additional and unnecessary steps, forms, and costs.

3 comments (Most recent August 26, 2018)

Case law summaries By Phil Koenig February 2018 Recent cases of interest to Trusts & Estates practitioners.

Chair’s column By David C. Thies July 2018 A welcoming note from the chair of the Trusts & Estates Section council, David C. Thies.

Co-editors’ note By Colleen L. Sahlas & Jennifer Bunker August 2018 An introduction to the issue from the Trusts & Estates Section Council's newsletter co-editors, Jennifer L. Bunker and Colleen L. Sahlas.

1 comment (Most recent August 24, 2018)

Co-editors’ note By Jennifer L. Bunker & Colleen L. Sahlas July 2018 A note from the Trusts & Estates Section Council's newsletter co-editors, Jennifer L. Bunker and Colleen L. Sahlas.

Consider the single fund QTIP trust for your clients By Alan E. Stumpf November 2018 An example of a letter that provides a vehicle for presenting a draft of the single-fund qualified terminal interest property marital trust.

Contingent claims: A different take on Vernon v. Schuster By Sherwin D. Abrams March 2018 Might the result in Vernon v. Schuster have been different had the plaintiffs considered a different approach?

Electronic wills—The future is now By Patrick D. Owens March 2018 This article explores the history of technological advances as it relates to trusts and estates, future technology, existing federal and state laws that govern the electronic execution of documents, a few cases, and the Uniform Law Commission’s (ULC) electronic wills drafting committee.

1 comment (Most recent March 27, 2018)

Engagement letters for estate planning representations By Dan Ebner January 2018 Engagement letters help lawyers avoid conflicts, set expectations about fees, and lay out other parameters of the attorney-client relationship.

Estate planning during dissolution proceedings By Lauren Evans DeJong January 2018 There is no limit to the estate planning vehicles that can be used during the pendency of dissolution proceedings.

Estate planning for non-human animals by human animals: Why, who, and how By Timothy S. Midura December 2018 An overview of estate planning for non-human living creatures, particularly domestic or pet animals, that are considered property or things under the law.

Estate planning for the second marriage By Richard W. Kuhn December 2018 The is the first in a series of articles on estate planning for the second marriage.

Estates and trusts have to file income taxes By Cary A. Lind February 2018 Most clients who come in with simple estates and trusts have no idea that fiduciary income tax returns may have to be filed or that it may be beneficial to file them even if no taxes are due. Even more alarming, many attorneys have no idea that they need to address fiduciary income taxes in virtually every estate.

Ethics Corner: Ethical issues in Illinois estate planning and trust/estate administration By Richard W. Kuhn November 2018 An analysis of how Illinois Supreme Court Rules 1.15, 1.18, 3.3, 5.3, and 5.5 impact the practice of trusts and estates law.

Ethics Corner: Ethical issues in Illinois estate planning and trust/estate administration By Richard W. Kuhn October 2018 An analysis of how Illinois Supreme Court Rule 1.14 impacts the practice of trusts and estates law.

Ethics Corner: Ethical issues in Illinois estate planning and trust/estate administration By Richard W. Kuhn September 2018 An analysis of how Illinois Supreme Court Rules 1.8 and 1.9 impact the practice of trusts and estates law.

Ethics Corner: Ethical issues in Illinois estate planning and trust/estate administration By Richard W. Kuhn August 2018 An analysis of how Illinois Supreme Court Rule 1.7 impacts the practice of trusts and estates law.

Ethics Corner: Ethical issues in Illinois estate planning and trust/estate administration By Richard W. Kuhn July 2018 An analysis of how Illinois Supreme Court Rule 1.6 impacts the practice of trusts and estates law.

Ethics Corner: Ethical issues in Illinois estate planning and trust/estate administration By Richard W. Kuhn June 2018 An analysis of how Illinois Supreme Court Rules 1.3, 1.4, and 1.5 impact the practice of trusts and estates law.

Ethics Corner: Ethical issues in Illinois estate planning and trust/estate administration By Richard W. Kuhn May 2018 An analysis of how Illinois Supreme Court Rule 1.2, Scope of Representation and Allocation of Authority Between Client and Lawyer, impacts the practice of trusts and estates law.

Ethics Corner: Ethical issues in Illinois estate planning and trust/estate administration By Richard W. Kuhn April 2018 An analysis of how Illinois Supreme Court Rule 1.1: Competence impacts the practice of trusts and estates law.

1 comment (Most recent May 3, 2018)

Flinn Report summary – August 3, 2018 through October 26, 2018 By Joseph P. O’Keefe December 2018 A summary of regulatory decisions of Illinois agencies reported in the Flinn Report that are related to trust and estate practices.

Flinn Report summary – March 2, 2018 through April 27, 2018 By Joseph P. O’Keefe October 2018 A summary of regulatory decisions of Illinois agencies reported in the Flinn Report that are related to trust and estate practices.

Flinn Report summary – May 4, 2018 through, July 27, 2018 By Joseph P. O’Keefe November 2018 A summary of regulatory decisions of Illinois agencies reported in the Flinn Report that are related to trust and estate practices.

Flinn Report summary – September 1, 2017 through December 29, 2017 By Joseph P. O’Keefe February 2018 A summary of regulatory decisions of Illinois agencies reported in the Flinn Report that are related to trust and estate practices.

Flinn Report summary—Jan. 5, 2018 - Feb. 2, 2018 By Joseph P. O’Keefe March 2018 A summary of regulatory decisions of Illinois agencies reported in the Flinn Report that are related to trust and estate practices.

Four tips on avoiding trust & family breakdowns By Daniel P. Felix July 2018 A case study providing lessons for how to make a trust work.