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List of Forms by Chapter
Chapter 1 — Initial Steps in Advising the Family
II. Arrangements for Anatomical Gifts, Autopsies, Funeral, and Disposition of Remains
III. [1.15] Informing the Family About Estate Administration
IV. [1.38] Small Estate Affidavit
V. [1.43] Estate Administration Involving the Court
VIII. Beginning Tax Issues
IX. Appendix — Sample Forms
Chapter 2 — Opening the Probate Estate and Alternatives to Probate
I. Introduction to Probate
II. [2.4] Determining Necessity of Probate and Probate Alternatives
III. Initial Steps
IV. [2.15] Location of and Types of Probate
V. Opening the Testate Estate in Court
VII. [2.28] Notices
VIII. [2.32] Claims, Awards, Elective Shares, and Contests
X. Forms
Chapter 3 — Counseling the Personal Representative, Marshaling Assets, and Inventory
II. Counseling the Personal Representative
III. The Attorney’s Responsibilities
IV. Collecting Information
V. [3.26] Types of Assets and How To Collect Them
VI. [3.44] Appendix — Sample Forms
Chapter 4 — Considerations in Advising the Fiduciary After Death
VI. [4.6] Fiduciary’s Duties to Beneficiary
XII. Reformation
Chapter 5 — Claims Against the Estate
II. Notification of Creditors
III. [5.18] Time Limitation for Filing Claim Against Estate
IV. Legal Requirements of Filing Claim
V. [5.27] Allowance of Claim
VI. Disallowance of Claim
VII. Contested Claims
VIII. Classification of Claims and Priority of Payment of Claims
IX. Source of Payment of Claims
X. Creditor’s Right To Pursue Its Claim
XI. [5.56] Types of Creditors’ Claims
XII. [5.73] Custodial Care Claims — Statutory and Otherwise
XIII. [5.80] Claims Based on Contracts Between Husband and Wife
XIV. [5.84] Claims Against Nonprobate Property
XVIII. Appendix
Chapter 6 — Managing Decedent’s Personal and Real Property
I. Introduction
II. [6.10] Management of Personal Property
IV. [6.22] Management of Real Property
V. Sample Pleadings
Chapter 7 — Managing Decedent’s Operating Business and Related Problems
II. Estate Administration Matters
III. Trust Administration Matters
IV. Estate Tax Considerations
V. Specific Business Arrangements
VI. Planning Considerations
Chapter 8 — Handling Family Limited Partnerships and LLCs
II. Introduction
III. Income Tax Issues
IV. Partnership or Limited Liability Company Issues for Estate
V. [8.32] Internal Revenue Code §2036 Retained Interest Argument
Chapter 9 — Income Taxation of Decedent’s Estates and Trusts
I. In General
II. The Decedent and Spouse
III. Preliminary Decisions of the Personal Representative
IV. Deductions
V. Income and Deductions in Respect of a Decedent
VI. Distributions
VII. Termination of Estate
VIII. [9.62] Other Trust Issues
IX. Illinois Income Tax
Chapter 10 — United States Estate (and Generation-Skipping Transfer) Tax Returns
I. [10.1] Introduction
II. [10.15] Preparation of Federal Estate Tax Return
III. Tax Planning and Elections Pertinent to the Preparation of Federal Estate Tax Return
IV. Post-Payment Procedures
V. Appendix
Chapter 11 — Illinois Estate and Generation-Skipping Transfer Tax
I. Introduction
II. State Death Tax Provisions Under the Internal Revenue Code
III. Illinois Estate and Generation-Skipping Transfer Tax
IV. Apportionment of State Death Tax Deduction Among Multistate Entities
V. Illinois Inheritance Tax and §25 Refunds
Chapter 12 — Handling Charitable Bequests and Charitable Trusts
II. Initial Confirmations
III. [12.6] Identifying What Estate Property Interest Is Subject of Charitable Gift
IV. [12.11] Estate Tax Charitable Deduction — Internal Revenue Code §2055
V. [12.40] Determining Charges or Allocations of Administrative Expenses and Death Taxes
VI. Income Tax Considerations
VIII. Opportunities To Enhance Effects of Charitable Gift
IX. Up Front: Identifying the Not-So-Obvious Traps That May Affect a Charitable Gift
XI. Appendix
Chapter 13 — Planning for Death Benefits from Life Insurance and Retirement Arrangements
II. Death Benefits Under Qualified Retirement Plans and Individual Retirement Arrangements
III. Death Benefits Under Nonqualified Deferred-Compensation Plans
VII. [13.41] Income Taxation of Life Insurance Proceeds
VIII. Nontax Issues
Chapter 14 — Account, Report, and Distribution
I. Introduction
II. Current Account and Distribution Prior to Final Account
III. Final Account — Informal Procedure
IV. Final Account — Formal Procedure
V. Independent Administration
VI. Remedies upon Representative’s Failure To Account
Chapter 15 — Ancillary Administration
I. Introduction
II. Ancillary Administration
III. Rights of Legal Representative of Nonresident Decedent and Limitation of Legal Representative of Nonresident Decedent with Respect to Illinois Personalty and Realty
IV. Duties of Legal Representative of Nonresident Decedent with Respect to Income Taxation of the Illinois Estate
Chapter 16 — Attorneys’ and Representatives’ Fees
II. Attorneys’ Fees
III. Representatives’ Fees
Chapter 17 — The Effective Use of Disclaimers in Estate Administration
I. Introduction
II. The Federal Tax Rules
IV. Postmortem Planning with Disclaimers
V. Problem Areas in Disclaimer Planning No bio available.
Richard A. Campbell is a Partner at Mayer Brown LLP in Chicago, where he concentrates his practice in private clients and trusts and estates. He is a Fellow of the American College of Trust and Estate Counsel and has been selected as one of the top 100 Super Lawyers in Illinois and as one of the top 5 percent of Illinois lawyers in estate planning by the Leading Lawyers of America Network. Mr. Campbell received his B.S. summa cum laude from the University of Illinois and his J.D. from the University of Illinois College of Law, where he was Editor of the University of Illinois Law Review.
Lorraine K. Cavataio is a Shareholder at Sandberg Phoenix & von Gontard P.C., in its O’Fallon office. She focuses her practice on business law, estate planning, estate and trust administration, litigation, and real estate. She is a Certified Public Accountant and a Fellow of the American College of Trust and Estate Counsel. She has been chosen as a Super Lawyer (2015 – 2022) and is listed as part of the Estate Planning and Probate Division for Illinois. Ms. Cavataio received her B.S. from the University of Kansas and her J.D. from the Washington University School of Law.
Mary C. Downie is Executive Vice President and Assistant General Counsel at The Northern Trust Company, in Chicago, where she advises Northern Trust, as trustee and in its corporate capacity, on complex legal, fiduciary, and regulatory issues involving trusts, decedents’ estates, and guardianship estates. She is a Fellow of the American College of Trust and Estate Counsel since 2008 and a member of the American Bankers Association. Ms. Downie received her B.A. summa cum laude from Albion College, where she was a Fellow, and her J.D. magna cum laude from the University of Illinois Chicago School of Law, where she was a member of the Law Review.
No bio available.
Thomas G. Hamill is a Partner at Harrison & Held, LLP, in Springfield, where he focuses on estate planning, probate and trust administration, gifting strategies, and business succession planning. He is a member of the Illinois State Bar Association and the Sangamon Valley Estate Planning Council. Mr. Hamill received his B.A. from the University of Illinois at Urbana-Champaign, where he was a member of Phi Beta Kappa, and his J.D. cum laude from the University of Illinois College of Law.
Louis S. Harrison is a Partner at Harrison LLP, in Chicago, where his practice emphasizes solutions to complex problems, including creative structures to interfamily disputes and litigation, consideration of trust structures to provide creditor and spousal protection, postmortem tax planning, income tax planning, charitable dispositions, and gifting strategies. He is a frequent speaker before numerous groups nationwide on tax and estate planning. He has been an adjunct professor at the Northwestern University Law School, the Chicago-Kent College of Law, and the DePaul University College of Law. He has authored more than 100 published articles on a broad range of tax and estate planning subjects in legal, accounting, tax, and estate journals and periodicals. He is a Fellow of the American College of Trust and Estate Counsel (and former Illinois State Chair) and has chaired the Estate and Gift Tax Committee of the Chicago Bar Association. Mr. Harrison received his B.A. magna cum laude from Colgate University, his M.B.A. from the University of Chicago, and his J.D. with high honors from the Duke University School of Law.
Thomas F. Hartzell is a Partner at Tucker, Hartzell & Bryant in Carthage and concentrates his practice in estate planning and probate, taxation, real estate, business law, and agriculture law. He is a member of the American Bar Association, the Hancock County Bar Association, and the Agricultural Law Section Council of the Illinois State Bar Association. He has written articles for the Agricultural Law and General Practice, Solo & Small Firm Section Councils. Mr. Hartzell received his B.S. from Illinois Wesleyan University and his J.D. from the Southern Illinois University School of Law.
Robert S. Held is an attorney at Held Law Offices, in Chicago, who represents corporate and individual fiduciaries — as well as beneficiaries — in complex estate and trust litigation, guardianship matters, and commercial litigation. He is a member of the Chicago Bar Association and Past Chair of its Trust Law Committee’s Insurable Interest Subcommittee, its Federal Taxation Committee, and its Estate and Gift Taxation Subcommittee. He received his B.A. from the State University of New York at Buffalo, his MBA from Eastern New Mexico University, and his J.D. from DePaul University.
Brian K. Jones is a Partner at Harrison & Held, LLP, in Chicago and Naples, Florida, and concentrates his practice on estate planning and administration. Mr. Jones received the Chicago Bar Foundation’s Maurice Weigle Exceptional Young Lawyer Award (2014) and has been named by Leading Lawyers as an Emerging Lawyer (2014 – 2019) and by Super Lawyers as an Illinois Rising Star (2011 – 2013, 2015 – 2018). He earned his J.D. from The John Marshall Law School and his B.A. from Eastern Illinois University.
Kim Kamin is the Principal and Chief Wealth Strategist Member at Gresham Partners, LLC, in Chicago. She leads the development and implementation of estate, wealth transfer, philanthropic, educational, and fiduciary planning activities. Ms. Kamin is a Regent of the American College of Trust and Estate Counsel, serves on the Editorial Advisory Board of Trusts and Estates Magazine, is an adjunct professor at the Northwestern University Pritzker School of Law, where she was awarded the William M. Trumbull Lectureship, and is Past President of the Chicago Estate Planning Council. Ms. Kamin received her B.A. with distinction and departmental honors from Stanford University and her J.D. from the University of Chicago Law School.
Emily J. Kuo is a Partner with Harrison LLP, in Chicago, where she concentrates her practice on trusts and estates. Kuo is a Fellow at the American College of Trust and Estate Counsel and a member of the Leading Lawyers Network in Trust, Will & Estate Planning Law. She received her J.D. from the University of Chicago Law School and her B.S. with highest distinction from the University of North Carolina at Chapel Hill.
Terrence M. LaBant is Senior Vice President, Director of Wealth Strategy at RMB Capital, in Chicago, for RMB’s Family Office Services and Wealth Management Practices. Mr. LaBant often speaks on various topics relating to his areas of expertise and trains professionals in the areas of estate planning and charitable planned giving. He earned his J.D. from Northwestern University School of Law, where he served as an Articles Editor for the Journal of Criminal Law and Criminology. He received a B.A. magna cum laude from John Carroll University.
Timothy S. Midura is an attorney at Huck Bouma PC in Wheaton, where he focuses on estate planning and administration. He is also a certified public accountant. In addition to his J.D., he has an LL.M. in taxation and an undergraduate degree in accountancy and finance.
Michael E. Morden is a Partner at Honigman LLP, in Chicago, and focuses his practice on private clients. Mr. Morden received his B.A. from the University of Michigan, his LL.M. from the New York University School of Law, and his J.D. from the University of Michigan Law School.
No bio available.
No bio available.
William J. Seitz, of The Law Offices of William J. Seitz, L.L.C., in Northbrook, was previously a Special Assistant Attorney General in the Litigation Section of the Illinois Department of Revenue in Chicago. He is a member of the Illinois State Bar Association State and Local Taxation Section Council. Mr. Seitz earned his B.S. from the University of Illinois, his J.D. from Loyola University Chicago School of Law, and his LL.M. from the Georgetown University Law Center.
Stacy E. Singer is the National Practice Leader for Trust & Wealth Advisory for the Northern Trust Company in Chicago. She is a Fellow and Illinois State Chair of the American College of Trust and Estate Counsel, a Past President of the Chicago Estate Planning Council, and the Secretary for IICLE® Board of Directors. Ms. Singer received her B.A. from the University of Michigan and her J.D. from the University of Michigan Law School.
No bio available.
No bio available.
No bio available.
H. Randolph Williams is a Partner at Williams & Baerson, LLC, in Chicago, and focuses his practice on estate planning and tax. Mr. Williams is a Fellow of the American College of Trust and Estate Counsel and a Member of the Chicago Bar Association. He has been named an Illinois Super Lawyer from 2005 through 2019. Mr. Williams received his J.D. from Southern Methodist University and his LL.M. from New York University.
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