2023 Articles

Spotlight on Trusts & Estates Section Council Member Tracy A. Ries By Mia Hernandez October 2023 A spotlight on ISBA Trusts & Estates Section Council member, Tracy Ries.

The State Will Waive Its Claim for Medicaid Benefits Against the First $25,000 of Any Estate; How to Proceed While the Regulations Are Pending By Leonard F. Berg October 2023 If a person receives benefits from the Medicaid program, under what circumstances should the state be able to file a claim against their estate to recover some, or even all, of the value of the services provided?

A Summary of the Trusts & Estates Section Council’s April 28, 2023, Business Meeting By Jennifer Bunker Skerston June 2023 A summary of the April Trusts & Estates Section Council business meeting.

A Summary of the Trusts & Estates Section Council’s Dec. 9, 2022, Business Meeting By Jennifer Bunker Skerston March 2023 A summary of the December 9, 2022, Trusts & Estates Section Council meeting.

A Summary of the Trusts & Estates Section Council’s Feb. 10, 2023, Business Meeting By Jennifer Bunker Skerston May 2023 A summary of the ISBA Trusts & Estates Section Council's Feb. 10 meeting.

A Summary of the Trusts & Estates Section Council’s June 8, 2023, Business Meeting By Jennifer Bunker Skerston October 2023 A summary of the June 2023 Trusts & Estates Section Council's business meeting.

A Summary of the Trusts & Estates Section Council’s September 9, 2022 Business Meeting By Jennifer Bunker Skerston January 2023 A summary of the September 9, 2022, ISBA Trusts & Estate Section Council meeting.

Update on the ISBA’s Diversity, Equity, Inclusion, and Accessibility Initiatives Regarding Disability and Disabled People By Patti Chang January 2023 Updates on the ISBA's diversity, equity, inclusion, and accessibility initiatives with respect to disability and disabled people.

What Is a Trust? Part 1: Is a Trust an Entity? By Sherwin D. Abrams January 2023 Is a trust a relationship, or is it an entity that can hold title to property and that can sue and be sued? The authorities differ.

1 comment (Most recent December 11, 2024)

What Is a Trust? Part 2: Does It Matter? By Sherwin D. Abrams February 2023 Is a trust a relationship or is it an entity that can hold title to property and that can sue and be sued? The authorities differ.

What’s the Deal With Electronic Notaries in Illinois? By Ray Prather February 2023 An update on Public Act 102-0160, which amends the Illinois Notary Public Act.

When the Claws Come Out: Reviewing ‘Anti-Clawback’ Provisions in Light of Additional Proposed Regulations By Caroline E. Hecht March 2023 The amendment to section 2010(c)(3) of the Internal Revenue Code of the Tax Cuts and Jobs Act of 2017 provides that for persons who die or make gifts after December 31, 2017, and before January 1, 2026, the basic exclusion amount and the Generation-Skipping Transfer Tax Exemption is increased from $5 million to $10 million, adjusted for inflation.