2018 Articles

Getting to know the Trusts & Estates Council members By Colleen L. Sahlas & Jennifer Bunker January 2018 Learn more about members Michelle Hanlon and Colleen Sahlas.

The Illinois Estate Tax: The surprises continue By Robert W. Kaufman February 2018 Author Robert Kaufman revisits the Illinois estate tax in light of the recently increased federal transfer tax exemptions.

Income tax consequences for probate estates when resolving claims for less than the full amount By Derek M. Johnson September 2018 Work with your estate representative clients to create an income tax-driven game plan for eliminating estate debt.

New developments in estate planning, elder law, and Medicaid civil rights By Zisl Edelson June 2018 Estate planning attorneys comfortable with federal litigation have a unique opportunity to help make things right for the elderly and disabled in Illinois through civil rights actions under the Federal Medicaid Act.

Presumptions and powers of attorney By Patrick M. Kinnally September 2018 In Collins and Richard v. Noltensmeier, the appellate court upheld the the trial court's order granting summary judgment in favor of the plaintiffs, finding that the defendant was unable to demonstrate by clear and convincing evidence that she had authority to self-deal.

The Presumptively Void Transfers to Caregivers Act in Illinois: Mercy with justice By Kenneth F. Berg October 2018 The Presumptively Void Transfers to Caregivers Act amended Article IV of the Illinois Probate Act, making presumptively void certain instruments executed after January 1, 2015, that transfer property to caregivers in excess of $20,000. This article defends the act as passed by the legislature.

Presumptively Void Transfers to caregivers – A bit of mercy please? By Paul Peterson October 2018 Caregivers are a necessary and desired part of our society. Yet some caregivers are guilty of fraud, duress, or undue influence. This article reflects on the issue and how the Presumptively Void Transfers Article of the Illinois Probate Act can be amended.

Probate citation proceedings: Part 2 By Cary A. Lind January 2018 The goal of Citation proceedings is to recover assets that are not in the estate but should be in the estate.

Problems with powers of attorney By John R. Russell August 2018 There is no reason a bank should reject a validly executed power of attorney, and if this happens, the threat of legal action might convince the bank to cooperate.

3 comments (Most recent August 27, 2018)

Quis custodiet ipsos custodes? By Sherwin D. Abrams August 2018 An analysis of the recent case Nichols v. Fahrenkamp.

2 comments (Most recent August 26, 2018)

Routine estate planning questions from married homeowners By Ian Holzhauer June 2018 Routine estate planning questions from married homeowners regarding mortgage acceleration clauses and titling of property in trust in tenancy by the entirety.

1 comment (Most recent July 2, 2018)

A summary of the Trusts & Estates Section Council’s September, 2017 business meeting By Colleen L. Sahlas & Jennifer Bunker January 2018 Find out what this Section has been up to and what the future holds.

A summary of the Trusts & Estates Section’s April 2018 business meeting By Colleen L. Sahlas July 2018 A summary of the April 2018 Trusts & Estates Section's business meeting, including subcommittee reports, legislative updates, case law updates, and more.

A summary of the Trusts & Estates Section’s December 2017 business meeting By Colleen L. Sahlas April 2018 A summary of the December 2017 Trusts & Estates Section's business meeting, including subcommittee reports, legislative updates, and case law updates.

A summary of the Trusts & Estates Section’s February 2018 business meeting By Colleen L. Sahlas May 2018 A summary of the February 2018 Trusts & Estates Section's business meeting, including subcommittee reports, legislative updates, case law updates, and more.

A summary of the Trusts & Estates Section’s June 2018 business meeting By Colleen Sahlas November 2018 A summary of the June 2018 Trusts & Estates Section's business meeting, including CLE, legislation, case law updates, and more.

A summary of the Trusts & Estates Section’s September 2018 business meeting By Colleen L. Sahlas December 2018 A summary of the September 2018 Trusts & Estates Section's business meeting, including CLE, legislation, and technology updates.

Survival of claims—Renunciation of wills By Patrick M. Kinnally February 2018 What happens if the surviving spouse dies before a renunciation is filed? Can the executor of the surviving spouse file a renunciation of the will during the seven-month period? The answer appears to be “no."

Thank you to our authors By Jennifer L. Bunker & Colleen L. Sahlas July 2018 Thank you to our authors from the 2017-18 bar year.

The Vital Records Act amendment By Michael J. Maslanka April 2018 The Vital Records Act was amended as of January 1, 2018.

Welcome to the October 2018 newsletter By Colleen L. Sahlas & Jennifer Bunker October 2018 An introduction to the issue from the co-editors, Colleen L. Sahlas and Jennifer Bunker.

What every Illinois estate planner should know about elder mediation By Roselyn L. Friedman September 2018 As the number of people living into their 80s, 90s, and beyond increases, many more families are dealing with difficult issues in connection with an aging parent whose wishes are to be honored and respected, including those about health care, living arrangements, and finances.

What is the valuation standard for valuation of a minority interest in an Illinois LLC? By George Bellas & Jillian Tattersall December 2018 When a minority interest holder leaves an Illinois limited liability company, determining the value of that former member’s share presents counsel and courts with questions of methodology.

When life gets complicated By Signe Gleeson March 2018 Does your client need a 'professional care manager'?

Who’s the client? By Sherwin D. Abrams May 2018 In Estate of Hudson v. Tibble, the court considers whether counsel for the administrator of a decedent’s estate owes a duty to the estate.

2 comments (Most recent June 13, 2018)