2021 Articles

2021 Guardianship Changes By Leonard F. Berg & Heather E. Voorn September 2021 An overview of the amendments to the guardianship process arising from Senate Bill 80 and other public acts adopted in 2021.

2 comments (Most recent September 28, 2021)

All Taxpayers Are Now Eligible for Identity Protection PINs By Paul Meints June 2021 The IRS has expanded the Identity Protection PIN Opt-In Program to all taxpayers who can verify their identity.

Author’s Note By William A. Peithmann September 2021 A note from William A. Peithman on his article from 1994, The Case for Amending the Attorney's Malpractice Law, which has been republished in this issue.

Charitable Contributions: A Summary of the Deduction Rules By Kathy Garlow May 2021 A look at the ways in which CARES Act and Consolidated Appropriations Act expanded the charitable contribution rules.

Cook County Recorder of Deeds Office Is Obsolete, Now ‘The Recording Division’ of the Cook County Clerk’s Office By Colleen L. Sahlas January 2021 Effective December 7, 2020, the Cook County Clerk’s Office assumed all operations and duties of the Cook County Recorder of Deeds Office.

Creating and Construing a Trust and the Problem of the Unsigned Amendment Under the Illinois Trust Code By Chuck Newland December 2021 Practitioners should make sure that their trust documents expressly allow for the documents to be amended and revoked and set forth a clear method of amending. They should also impress upon their clients that it is important to substantially comply with the method if they want the amendment to be enforceable.

Creditor Claims Against ‘Real Estate’: Comparing the Effectiveness of a Land Trust to an Express Trust When Seeking to Protect Real Estate From Creditor Claims By Nicole Soltanzadeh February 2021 The recent enactment of the Illinois Trust Code has caused some practitioners to wonder whether our clients may be better served, for asset protection purposes, by holding title to real estate in a land trust, rather than an express trust.

Do Your Clients Know the Benefits of Leaving the Farm in Trust? By Curt Ferguson May 2021 A look at how to limit the risks future generations may encounter when farms are kept in families.

Don’t Be a Cat and Other Zoom Tips By Matt Loar June 2021 Tips to present your best professional self on Zoom.

Drafting Trusts for Children After the SECURE Act By Robert J. Kolasa August 2021 Clients now need to carefully weigh income taxes against asset protection concerns in structuring trusts holding retirement plan assets for children.

DuPage County Attorney Security Pass (Court I.D.) Renewal for the 18th Judicial Circuit Court January 2021 Instructions for obtaining new, replacement, renewed, or reactivated DuPage County attorney security passes.

Estate Planning for Disabled Adults By Robert W. Kaufman March 2021 An analysis of the rebuttable presumption that a will or codicil is void if it was executed or modified after the testator is adjudicated disabled under the Illinois Probate Act.

Ethics and the Illinois Electronic Wills and Remote Witnesses Act By Daniel Ebner October 2021 A look at the ethics concerns related to the new Electronic Wills and Remote Witnesses Act signed into law on July 26, 2021.

Expanding the Limits of Limited Guardianships: Can One-Page Orders Be Used to Protect Persons With Disabilities? By Leonard Berg May 2021 A look at limited guardianships.

1 comment (Most recent June 14, 2021)

Flinn Report Summary – July 6, 2020 through October 30, 2020 By Joseph P. O’Keefe February 2021 A summary of regulatory decisions of Illinois agencies reported in the Flinn Report that are related to trust and estate practices.

Flinn Report Summary – November 6, 2020 through January 29, 2021 By Joseph P. O’Keefe May 2021 A summary of Illinois agency regulatory decisions reported in the Flinn Report that are related to trusts and estates practices.

From the Archives: The Case for Amending the Attorney’s Malpractice Law By William A. Peithmann September 2021 An article from the 1994 issue of the Trusts & Estates newsletter.

How Do You Reopen an Illinois Probate Estate? By Kevin Williams February 2021 An outline of how to reopen a probate estate in Illinois when there is a newly discovered asset.

Illinois Senior Citizens Homestead Exemption Application Procedures—Updated By Leonard F. Amari January 2021 The Illinois General Assembly amended the Property Tax Code to revise application procedures for the senior citizens homestead exemption.

The Illinois Trust Code Trailer Bill Clean Ups and Tweaks By Michael J. Fleck October 2021 An overview and brief summaries of the substantive changes to the Illinois Trust Code that will go into effect on Jan. 1, 2022.

Implementing and Using the Electronic Wills and Remote Witnesses Act By Ray Prather September 2021 To make the most of the Electronic Wills and Remote Witnesses Act, lawyers must consider changes to their forms, technology, and procedures.

It’s Here: The Illinois Electronic Wills and Remote Witnesses Act By Patrick D. Owens August 2021 The Illinois Electronic Wills and Remote Witnesses Act passed both houses as SB0730 in May 2021 and signed into law on July 26, 2021.

Law Firm Succession/Exit Strategies: Succession & Transition Plan By John W. Olmstead April 2021 A case study of a nine-attorney law firm whose three founders wanted to retire and needed a succession and transition plan.

Legal Considerations of Cryptocurrency Ownership for Senior Citizens: Estate Planning and Administration Considerations—Part 2 By Iman Eikram July 2021 Considerations for attorneys who have elderly clients holding digital assets.

Legal Considerations of Cryptocurrency Ownership for Senior Citizens: Management and Security—Part 1 By Iman Eikram June 2021 Considerations for attorneys who have elderly clients holding digital assets.

Letter From the Chair By George L. Schoenbeck July 2021 A note from the chair, George L. Schoenbeck.

Liens Against Decedent’s Real Estate By Leonard Berg November 2021 A look at whether a lien filed against a decedent's real estates provides the creditor any security.

Liens, Tenancies, and Death By Richard F. Bales March 2021 The interaction between liens, tenancy, and death has different effects on real estate, depending on the type of lien, tenancy, and ownership.

Lost Trust Agreement By John Maville January 2021 A look at how to handle lost trust agreements.

Note From the Editors By Colleen L. Sahlas, Jennifer Bunker Skerston, & Mia O. Hernandez September 2021 An introduction to the issue from the editors.