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Table of Contents
-
List of Forms by Chapter - Chapter 1 — Initial Steps in Advising the Family
- I. [1.1] Introduction
-
II. Arrangements for Anatomical Gifts, Autopsies, Funeral, and Disposition of Remains - [1.2] Authority To Make Decisions
- [1.3] Anatomical Gifts
- [1.4] Gifts Pursuant to Decedent’s Written Instructions
- [1.5] Power of Attorney for Health Care
- [1.6] Gifts Made by Will or Other Instruments
- [1.7] Gifts in Absence of Written Instructions
- [1.8] Inquests and Autopsies
- [1.9] Inquest by Coroner
- [1.10] Mandatory Autopsy and Autopsy Authorized by Agent or Relative
- [1.11] Funeral Arrangements
- [1.12] Disposition of Remains
- [1.13] Written Instructions
- [1.14] Absence of Writing
- III. [1.15] Informing the Family About Estate Administration
- Initial Meeting with the Decedent’s Family
- [1.16] Obtaining the Original Will and Certified Copies of the Death Certificate
- [1.17] Assessment of the Executor’s or Administrator’s Interest and Ability To Manage the Estate
- [1.18] Reviewing the Will and Trust or Intestacy Statute and Discussing the Effect of Inheritance
- [1.19] Determining Whether an Estate Tax Return Will Be Due
- [1.20] Outlining the Probate Process
- [1.21] Explaining the Role of the Attorney
- [1.22] Discussing the Rights of the Surviving Spouse and Minor or Adult Dependent Children
- [1.23] Custodial Claims
- Safe-Deposit Boxes
- [1.24] Access by a Joint Owner, Executor, or Administrator
- [1.25] Access To Obtain an Original Will or Burial Documents
- [1.26] Filing the Original Will
- Jointly Held Assets and Payable-on-Death Accounts
- [1.27] Estate Tax Apportionment
- [1.28] Joint Tenancy Accounts
- [1.29] Stock Held in Joint Tenancy
- [1.30] Real Estate Held Jointly
- [1.31] Payable-on-Death Accounts
- [1.32] Convenience Accounts
- Life Insurance
- [1.33] Identification of the Beneficiaries and Payment of the Proceeds
- [1.34] Estate as Beneficiary
- [1.35] Life Insurance Owned by Decedent on Life of Another
- [1.36] Estate Taxation of Life Insurance
- [1.37] Social Security and Veterans Administration Benefits
- IV. [1.38] Small Estate Affidavit
- V. [1.43] Estate Administration Involving the Court
- [1.44] Summary Administration
- [1.45] Disadvantages
- [1.46] Requirements
- [1.47] Independent Administration
- [1.48] Inventory and Accounting
- [1.49] Final Report and Notice of Probate or Release of Real Estate
- [1.50] Additional Powers of Executor or Administrator
- [1.51] Termination of Independent Administration
- Supervised Administration
- [1.52] Court Supervision
- [1.53] Use in Contentious Estates
- VI. [1.54] Administration — Jurisdiction and Venue
- VII. [1.55] Informal Settlement of the Estate
- VIII. Beginning Tax Issues
- [1.56] Decedent’s Final Income Tax Return
- [1.57] Fiduciary Income Tax Return
- [1.58] Election To Treat Estate and Revocable Trust as Single Taxpayer Under Internal Revenue Code §645
- [1.59] Employer Identification Number
- [1.60] Federal Estate Tax
- [1.61] Illinois Estate Tax and Returns for Other States
- 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
- [2.18] Practice Considerations
- [2.19] Documents To Open the Testate Estate
- Petition for Probate of Will
- [2.20] Petition for Probate of Will and Letters of Office
- [2.21] Petition for Probate with the Will Annexed
- [2.22] Presumption of Death
- [2.23] Proof of Heirship
- [2.24] Proof of Will
- [2.25] Oath and Bond
- [2.26] Issuance of Letters of Office
- VI. [2.27] Intestate Estate Administration — The Differences
- VII. [2.28] Notices
- VIII. [2.32] Claims, Awards, Elective Shares, and Contests
- IX. [2.39] Final Considerations
- X. Forms
- Chapter 3 — Counseling the Personal Representative, Marshaling Assets, and Inventory
- I. [3.1] Introduction
- II. Counseling the Personal Representative
- [3.2] Responsibilities of a Fiduciary
- [3.3] Terms of the Documents
- [3.4] Court Process
- [3.5] Maintaining Assets
- [3.6] Cash Needs
- Miscellaneous Items
- [3.7] Mail
- [3.8] Credit Cards and Charge Accounts
- [3.9] Annuity Checks
- [3.10] Social Security Checks
- [3.11] Termination of Utilities
- [3.12] Claims Against the Estate
- [3.13] Surviving Spouse’s and Child’s Awards
- [3.14] Vouchers for Disbursements
- [3.15] Cancellation or Assignment of Insurance Policies
- [3.16] Explanatory Letter to the Personal Representative
- III. The Attorney’s Responsibilities
- IV. Collecting Information
- V. [3.26] Types of Assets and How To Collect Them
- [3.27] Real Estate
- [3.28] Stocks
- [3.29] Bonds
- [3.30] Savings Bonds
- [3.31] Bank Accounts and Other Cash-Equivalent Accounts
- [3.32] Life Insurance
- [3.33] Tax-Deferred Assets
- [3.34] Automobile
- [3.35] Personal Property
- [3.36] Partnerships
- [3.37] Closely Held Business
- [3.38] Joint Assets
- [3.39] Refunds
- [3.40] Mortgages and Notes
- [3.41] Personal Loans
- [3.42] Miscellaneous Assets
- [3.43] Small Estate Affidavit
- VI. [3.44] Appendix — Sample Forms
- [3.45] Appointment of Agent for Safe-Deposit Box Access or Sale of Personal Property Pursuant to Small Estate Affidavit
- [3.46] Inventory
- [3.47] Affidavit of Domicile
- [3.48] Power of Assignment for Stock
- [3.49] Letter of Direction for Stock
- [3.50] Power of Assignment for Bond
- [3.51] Letter of Direction for Bank Account
- [3.52] Letter to Insurance Company Requesting IRS Form 712
- [3.53] Overview of Duties of Executor and Successor Trustee
- Chapter 4 — Considerations in Advising the Fiduciary After Death
- I. [4.1] Introduction
- II. [4.2] Review of the Controlling Documents
- III. [4.3] Communication with Beneficiaries
- IV. [4.4] Whom Does the Attorney Represent?
- V. [4.5] Role of the Court
- VI. [4.6] Fiduciary’s Duties to Beneficiary
- VII. [4.14] Deadlines
- VIII. [4.15] Disclaimers
- IX. [4.16] Distributions
- X. [4.17] Joint Bank Accounts
- XI. [4.18] Will and Trust Construction
- XII. Reformation
- XIII. [4.21] Family Settlement Agreements
- XIV. [4.22] Virtual Representation
- XV. [4.23] Trust Amendments — Trust Protector Provision
- Chapter 5 — Claims Against the Estate
- I. [5.1] Introduction
- II. Notification of Creditors
- [5.2] Publication of Claims Notice
- [5.3] Local Rules for Publication of Claims Notice
- [5.4] Cook County
- [5.5] Collar Counties
- [5.6] Downstate Counties
- [5.7] Certificate of Publication
- [5.8] Cook County
- [5.9] Collar Counties
- [5.10] Downstate Counties
- Due Process — Actual Notice
- [5.11] Statutory and Due-Process Requirements
- Requirements of Illinois Claims Statute — Actual Notice
- [5.12] Duty of Representative To Determine Known or Reasonably Ascertainable Creditors
- [5.13] Representative’s Failure To Provide Actual Notice
- [5.14] Duty of Representative To Determine Known or Reasonably Ascertainable Creditor’s Address
- [5.15] Documentation of Action To Determine Reasonably Ascertainable Creditors
- [5.16] Burden of Proof Requirement
- [5.17] Written Notice to Known and Reasonably Ascertainable Creditors of the Decedent
- 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
- [5.38] Classification of Claims and Effect on Payment of Claims
- [5.39] First-Class Claims — Expenses of Administration
- [5.40] Second-Class Claims — Surviving Spouse’s and Children’s Statutory Awards
- [5.41] Third-Class Claims — Amounts Due the United States
- [5.42] Fourth-Class Claims — Amounts Owed to Employees and Medical Expenses
- [5.43] Fifth-Class Claims — Property Held in Trust by Decedent
- [5.44] Sixth-Class Claims — Debts to the State
- [5.45] Seventh-Class Claims — All Other Claims
- [5.46] Secured Property
- [5.47] Claims of Persons Who Are Minors or Under Disability
- [5.48] Insolvent Estates
- IX. Source of Payment of Claims
- X. Creditor’s Right To Pursue Its Claim
- XI. [5.56] Types of Creditors’ Claims
- Absolute Claims
- [5.57] General Rules
- [5.58] Claims Not Due at Time of Death
- [5.59] Contingent Claims
- Specific Types of Claims
- [5.60] Tort Claims
- [5.61] Contract Claims
- [5.62] Claims Based on Notes and Written Instruments
- [5.63] Claims Based on Loans Made to Decedent Before Death
- [5.64] Claims Based on Oral Loans
- [5.65] Claims Based on Decedent’s Guaranty of Note
- [5.66] Claims Filed by Administrators
- [5.67] Claims of the State Against Disabled Children and Adults
- [5.68] Claims of State of Illinois To Recover Medicaid Benefits
- [5.69] Claims for Malpractice
- Related Litigation Action
- [5.70] Death of a Party; Survival of Action; Limitations
- [5.71] Actions Premised on Fraud of Decedent
- [5.72] Actions Against Representative for Contract To Make Will
- 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
- [5.85] Joint Tenancy Assets
- [5.86] Totten Trust Accounts
- [5.87] Payable-on-Death Accounts
- [5.88] Living Trusts
- [5.89] Illinois Land Trusts
- [5.90] Spendthrift Trusts
- [5.91] Life Insurance Proceeds
- [5.92] Retirement Accounts
- [5.93] Gifts
- [5.94] Gifts Causa Mortis
- [5.95] Fraudulent Conveyances
- [5.96] Disclaimers
- [5.97] Unadministered Estates
- [5.98] Small Estate Affidavit
- [5.99] Summary Administration
- [5.100] Bond in Lieu of Probate
- [5.101] Claims Against Power of Appointment Property
- [5.102] Supplementary Proceedings — Judgment Creditor
- XV. [5.103] Loans or Advances to Estate
- XVI. [5.104] Family Expense Statute
- XVII. [5.105] Claims in Ancillary Probate Estates
- XVIII. Appendix
- Chapter 6 — Managing Decedent’s Personal and Real Property
- I. Introduction
- [6.1] Scope of Chapter
- [6.2] Statutory Sources of Managerial and Investment Authority
- [6.3] General Duties and Liabilities of Executor
- [6.4] Breach of Fiduciary Duty — Generally
- [6.5] Damages for Breach of Fiduciary Duty
- [6.6] Protection from Liability
- [6.7] Delegation
- [6.8] Liability for Agents or Advisors
- [6.9] Role of Probate Court
- II. [6.10] Management of Personal Property
- [6.11] General Comments
- [6.12] Authority To Sell Personal Property
- [6.13] Procedure for Selling Personal Property
- [6.14] Deposit of Personal Estate with Corporate Fiduciary To Reduce Bond
- [6.15] Mortgaging, Pledging, or Leasing Personal Property
- [6.16] Mortgage of Agricultural Commodities
- [6.17] Procedure for Mortgaging, Pledging, or Leasing Personal Property
- [6.18] Completion of Decedent’s Contract To Sell Personal Property
- [6.19] Transfer of Securities
- [6.20] Operation of Decedent’s Business
- III. [6.21] Investment of Estate Assets
- IV. [6.22] Management of Real Property
- [6.23] General Comments
- [6.24] Real Estate Management Checklist
- [6.25] Administration of Real Property That Qualifies for Special-Use Valuation Election
- [6.26] Leasing Real Property
- [6.27] Selling or Mortgaging Real Property
- [6.28] Procedure for Sale or Mortgage of Real Property
- [6.29] Completion of Decedent’s Contract Regarding Real Property
- V. Sample Pleadings
- Chapter 7 — Managing Decedent’s Operating Business and Related Problems
- I. [7.1] Introduction
- II. Estate Administration Matters
- [7.2] Appointment of Representative
- [7.3] Business Advisors
- [7.4] Voting Trusts
- [7.5] Appointment of Administrator To Collect
- [7.6] Creditor Claims
- [7.7] Collection of Insurance
- [7.8] Purchase or Redemption of Shares
- [7.9] Valuation Matters
- [7.10] Specific Gifts and Bequests
- [7.11] Elective Share of Surviving Spouse
- III. Trust Administration Matters
- [7.12] In General
- [7.13] Choice of Trustee
- [7.14] Business Advisors
- [7.15] Prudent Investor Concerns
- [7.16] Allocation of Business Interests/Trust Funding Matters
- Balancing the Rights of Income and Remainder Beneficiaries — Total Return Trust Legislation
- [7.17] In General
- [7.18] Conversion by Trustee
- [7.19] Conversion by Agreement Between Trustee and Beneficiaries
- [7.20] Conversion by Court Order
- [7.21] Post-Conversion Matters
- [7.22] Additional Administration Powers
- [7.23] Allocations and Funding of Distributions
- [7.24] Court Orders
- [7.25] Application of Legislation
- [7.26] Preservation of S Corporation Status
- IV. Estate Tax Considerations
- [7.27] In General
- [7.28] Timely Filing of Estate Tax Returns
- [7.29] Timely Payment of Estate Taxes Due
- Internal Revenue Code §6166 Considerations
- [7.30] In General
- [7.31] Qualifications
- [7.32] Election
- [7.33] Acceleration of Remaining Payments
- [7.34] Internal Revenue Code §6324A Considerations
- [7.35] Liquidity Considerations
- [7.36] Stock Redemptions and Internal Revenue Code §303
- [7.37] Valuation Matters
- V. Specific Business Arrangements
- VI. Planning Considerations
- [7.44] In General
- Voting Trusts
- [7.45] Description
- [7.46] Trustee Powers
- [7.47] Termination of the Trust
- Buy-Sell Agreements
- [7.48] In General
- [7.49] Cross-Purchase Agreement
- [7.50] Redemption Agreement
- [7.51] Hybrid Agreement
- [7.52] Funding Options
- [7.53] Income Tax Issues
- [7.54] Restrictive Stock-Transfer Agreements
- [7.55] Insurance Trusts
- Split-Dollar Life Insurance
- [7.56] In General
- [7.57] Split-Dollar Agreement
- [7.58] Federal Taxation of Split-Dollar Arrangements Before IRS Notices 2001-10 and 2002-8
- [7.59] IRS Notices 2001-10 and 2002-8
- [7.60] IRS Notice 2002-59
- [7.61] Final Regulations
- [7.62] Internal Revenue Code §409A
- VII. [7.63] Appendix: Sample Internal Revenue Code §6166 Election Form
- Chapter 8 — Handling Family Limited Partnerships and LLCs
- I. [8.1] Scope of Chapter
- II. Introduction
- III. Income Tax Issues
- [8.4] Taxation of Year of Death Income
- [8.5] Income in Respect of a Decedent
- [8.6] Income Tax Basis of Decedent’s Interest
- [8.7] Internal Revenue Code §754 Election
- [8.8] Sale or Liquidation of Decedent’s Interest
- [8.9] Carryover of Losses
- [8.10] Internal Revenue Code §704(d) Limitations
- [8.11] Internal Revenue Code §465 At-Risk Rules
- [8.12] Internal Revenue Code §469 Passive Loss Rules
- Pre-Death Issues
- [8.13] Formation of the Partnership
- [8.14] Requirements for Partnership Allocations
- [8.15] Respecting Donees as Partners for Income Tax Purposes
- [8.16] Spousal Partnerships
- [8.17] Holding Periods
- IV. Partnership or Limited Liability Company Issues for Estate
- Planning Asset Distributions
- [8.18] Generally
- Basic Rules
- [8.19] No Recognition of Gain or Loss on Current Distributions
- [8.20] Basis of Distributed Property
- [8.21] Reduction in Basis of Partnership Interest from Distributions
- [8.22] Nonrecognition of Gain or Loss by Partnership
- [8.23] Marketable Securities
- Continuation of Entity Under State Law After Death and Its Effect on Partnership
- [8.24] Generally
- [8.25] Statutory Provisions
- [8.26] Valuation of Partnership Interests
- [8.27] Treasury Regulations
- [8.28] Discounts Generally
- [8.29] Sham Arguments
- [8.30] Buy-Sell Agreements
- [8.31] Internal Revenue Code §2703 as Tool of IRS To Challenge Family Limited Partnership Discounts
- V. [8.32] Internal Revenue Code §2036 Retained Interest Argument
- VI. [8.38] Gift Tax Issues
- Chapter 9 — Income Taxation of Decedent’s Estates and Trusts
- I. In General
- [9.1] Tax Law Changes Impacting Estates
- [9.2] Income Tax Changes
- [9.3] Income Tax — Medicare Surtax
- [9.4] Estate Tax Changes
- [9.5] State of Illinois Tax Changes
- [9.6] Scope of Chapter
- [9.7] Reporting Appointment of Personal Representative
- [9.8] Obtaining Taxpayer Identification Number
- [9.9] Request for Prompt Assessment
- II. The Decedent and Spouse
- III. Preliminary Decisions of the Personal Representative
- [9.14] Procedural Problems in Connection with the Fiduciary Return
- [9.15] Internal Revenue Code §645 Election To Combine Estate and Revocable Trust
- [9.16] Selection of a Fiscal Year for the Estate
- [9.17] Selection of an Estate Tax Valuation Date
- [9.18] Tax Characteristics of Property Acquired from the Decedent
- [9.19] Basis
- [9.20] Holding Period
- IV. Deductions
- [9.21] Deductions That May Be Taken on Either the Estate Tax Return or the Fiduciary Income Tax Return
- [9.22] Factors Involved in Selecting the Proper Return
- [9.23] Dividing Deductions Between Different Returns
- [9.24] Procedural Problems in Obtaining Deductions on the Proper Return
- [9.25] Double Deductions — Deductions That Can Be Taken on Both the Estate Tax Return and an Income Tax Return
- [9.26] Tax Consequences of Paying Representative’s Fee
- Checklist
- [9.27] Deductible Expenses
- [9.28] Nondeductible Expenses
- [9.29] Exemptions and Exclusions
- V. Income and Deductions in Respect of a Decedent
- [9.30] Application of Income in Respect of a Decedent Rules to Specific Types of Income
- [9.31] Taxation of Income in Respect of a Decedent
- [9.32] Deductions in Respect of a Decedent
- [9.33] Internal Revenue Code §691(c) — Income Tax Deduction for Federal Estate Tax Attributable to Income in Respect of a Decedent
- [9.34] Deduction for Generation-Skipping Transfer Taxes
- [9.35] Planning for Income in Respect of a Decedent and Deductions in Respect of a Decedent
- VI. Distributions
- [9.36] General Principles of Taxation of Distributions from an Estate
- [9.37] Distributable Net Income
- [9.38] Separate Share Rule
- [9.39] Significance of Fiduciary Accounting Income
- [9.40] Estate’s Deduction for Income Distributed
- [9.41] Type of Income Distributed
- [9.42] Income Distributed as Part of Distributions of Principal
- [9.43] Distribution of Income Earned Subsequent to Distribution Date
- [9.44] Application of These Principles to the Fiduciary Income Tax Return
- [9.45] Withholding
- [9.46] Disclaimers
- [9.47] Internal Revenue Code §303 Redemption
- [9.48] Installment Sales
- [9.49] Problems in Planning Distributions to Residuary Beneficiaries
- [9.50] Distributions to Low-Income Beneficiaries
- [9.51] Distributions to Wealthy Beneficiaries
- [9.52] Distributions to Trusts Distributing All Income Currently
- [9.53] Tax Benefits and Problems of Non-Pro Rata Distributions
- [9.54] Tax Benefits and Problems of Nonsimultaneous Distributions
- [9.55] Legality of Non-Pro Rata and Nonsimultaneous Distributions Under State Fiduciary Law
- [9.56] Distributions from an Estate in Payment of Pecuniary Legacies
- [9.57] Effect on Beneficiaries’ Basis of Representative’s Decisions Concerning 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
- [10.2] Filing Guidelines
- [10.3] Due Dates for the Return
- [10.4] Due Dates for Payment
- [10.5] Where To File and What Is Considered Timely
- [10.6] How To File
- [10.7] How Familiar Practitioner Needs To Be To Prepare Estate Tax Return
- [10.8] Dealing with the Client
- [10.9] Documents To Obtain Prior to Preparation of Estate Tax Return
- [10.10] Documents Required on Audit
- [10.11] Dealing with the Executor’s Personal Liability
- [10.12] Prompt Determination Letters: What They Do and Do Not Do
- [10.13] Timelines
- [10.14] IRS Form 56
- II. [10.15] Preparation of Federal Estate Tax Return
- [10.16] State Death Tax Deduction
- [10.17] Schedule A
- [10.18] Schedule B
- [10.19] Valuation on Recognized Market
- [10.20] Blockage Discount
- [10.21] Closely Held Interests
- [10.22] Marketability Discount
- [10.23] Minority Interest Discount
- [10.24] Effect of Built-In Gain
- [10.25] Key-Person Discount
- [10.26] Control Premium
- [10.27] Valuation Penalties
- [10.28] Schedule C
- [10.29] Schedule D
- [10.30] Schedule E
- [10.31] Schedule E, Part 1: Qualified Joint Interests
- [10.32] Schedule E, Part 2: All Other Joint Interests
- [10.33] Schedule F
- [10.34] Schedule G
- [10.35] Schedule G, Item A
- [10.36] Schedule G, Item B
- [10.37] Transfers Under Internal Revenue Code §2036
- [10.38] Transfers Under Internal Revenue Code §2037
- [10.39] Transfers Under Internal Revenue Code §2038
- [10.40] Schedule H
- [10.41] Schedule I
- [10.42] Schedule J
- [10.43] Schedule J, Part A: Funeral Expenses
- [10.44] Schedule J, Part B: Administrative Expenses
- [10.45] Schedule K
- [10.46] Schedule L
- [10.47] Schedule M
- [10.48] Schedule O
- [10.49] Schedule P
- [10.50] Schedule Q
- [10.51] Schedules R and R-1
- [10.52] Schedule T
- [10.53] Schedule U
- [10.54] Schedule PC
- III. Tax Planning and Elections Pertinent to the Preparation of Federal Estate Tax Return
- [10.55] Introduction
- [10.56] Use of Qualified Disclaimers Under Internal Revenue Code §2518
- [10.57] Creating the Credit-Shelter Trust
- [10.58] Ensuring the Marital Deduction
- [10.59] Qualifying Property for Charitable Deduction
- [10.60] Complying with the Disclaimer Rules
- [10.61] Deduction Elections and Hubert
- [10.62] Qualified Family-Owned Business Deduction
- [10.63] Special-Use Valuation of Real Estate
- [10.64] Formula Valuation
- [10.65] Election Required
- [10.66] Protective Election
- [10.67] Recapture
- [10.68] Selection of Valuation Date
- [10.69] How To Elect Alternate Valuation
- [10.70] Whether To Elect Alternate Valuation
- [10.71] How To Value Assets on Alternate Valuation
- [10.72] Planning for the Audit or Non-Audit
- [10.73] Unanswered Questions of Law on the Return: How Should They Be Approached?
- IV. Post-Payment Procedures
- [10.74] Inertia vs. Attention
- [10.75] New Information Uncovered on Deductions or Assets Not Disclosed on Filed Return
- No Decision Received from IRS for Long Period of Time After Filing
- [10.76] Statute of Limitations
- [10.77] Transferee Tax Liability
- [10.78] Closing Letters
- [10.79] Is This a Form Letter or an Audit: What Happens When the IRS Reviews the Return?
- [10.80] Audit
- [10.81] Attorneys’ Fees and Fee Declaration for Audit
- [10.82] 30-Day Letter and Appeal Rights
- [10.83] 90-Day Letter and Court Action
- [10.84] Claim for Refund of Tax
- [10.85] Extension of Payment Due Date for Reasonable Cause
- Extending Payment for Closely Held Businesses Qualifying Under Internal Revenue Code §6166
- [10.86] Qualification
- [10.87] Payout Period
- [10.88] Passive Assets
- [10.89] Reasons for Electing Internal Revenue Code §6166 Treatment
- [10.90] Interest
- [10.91] Avoiding Acceleration
- [10.92] Completion of the Form
- [10.93] Postponement Related to Reversionary or Remainder Interests in Trusts
- [10.94] Interest
- [10.95] Noncompliance Penalties
- [10.96] Failure-To-File and Failure-To-Pay Penalties
- [10.97] Accuracy and Related Penalties
- [10.98] Negligence
- [10.99] Substantial Estate or Gift Tax Valuation Understatement
- 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
- Imposition of Illinois Tax
- [11.6] Illinois Estate Tax
- [11.7] Illinois Generation-Skipping Transfer Tax
- [11.8] Calculation of Illinois Estate Tax
- Tax Situs
- [11.9] Illinois Estate Tax
- [11.10] Illinois Generation-Skipping Transfer Tax
- [11.11] Valuation
- [11.12] Returns and Due Dates
- [11.13] Deferral and Installment Payments
- [11.14] Filing Returns
- [11.15] Supplemental Returns
- [11.16] Refunds
- [11.17] Claims for Refund
- [11.18] Interest
- [11.19] Penalties
- [11.20] Extensions of Time
- [11.21] Paying the Tax
- [11.22] Reimbursement for Taxes Paid
- [11.23] Who Files and Who Pays
- [11.24] Personal Liability
- Liens
- [11.25] In General
- [11.26] Lien for Property Valued Under Internal Revenue Code §2032A
- [11.27] Collection
- IV. Apportionment of State Death Tax Deduction Among Multistate Entities
- [11.28] Apportionment of State Death Tax Among States
- [11.29] Sample Illinois Estate Tax Return for Hypothetical Resident Estate
- [11.30] Preliminary Computation of the Federal Deduction for State Death Taxes
- [11.31] Computation of the Illinois Estate Tax When Estate Has Assets Not Situated in Illinois
- V. Illinois Inheritance Tax and §25 Refunds
- Chapter 12 — Handling Charitable Bequests and Charitable Trusts
- I. [12.1] Introduction
- 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
- [12.12] Unlimited Charitable Deduction
- [12.13] Qualified Charity
- [12.14] Gross Estate Inclusion
- [12.15] Decedent-Donor
- [12.16] Insufficient Estate
- [12.17] Actual Net Receipt
- [12.18] Charging Estate Tax and Administration Expenses
- [12.19] Income Tax Election for Deducting Administration Expenses
- [12.20] Funding Problem — Estate Tax Value Different from Charitable Deduction Value
- [12.21] Charitable Purposes
- [12.22] Power To Choose Charitable Beneficiaries
- [12.23] Indefinite or Discretionary Testamentary Gifts
- [12.24] Conditional and Contingent Testamentary Gifts
- Split-Interest Testamentary Gifts
- [12.25] Marital Deduction Trusts Followed by Gift to Charity
- [12.26] Charitable Remainder Trusts, Pooled Income Funds, and Charitable Lead Trusts
- [12.27] Spouse with Lead Interest in Charitable Remainder Trust
- [12.28] Non-Spouse with Lead Interest
- [12.29] Other Split-Interest Arrangements
- [12.30] Inadvertent Nonqualified Split-Interest Arrangements
- Void or Voidable Testamentary Gifts
- [12.31] Void Testamentary Gifts
- [12.32] Voidable Testamentary Gifts
- [12.33] Pledges
- [12.34] Settlement Agreements and Estate Contests
- Notices of Termination of Tax-Exempt Status, Self-Dealing, Political Activities, and Other Disqualifications
- [12.35] Private Foundation Status, Self-Dealing, and Governing Documents
- [12.36] Tax-Exempt Status Has Not Been Recognized and Notice Is Given to Secretary That Tax-Exempt Status Is Being Sought
- [12.37] Foreign Organization Engaged in Self-Dealing
- [12.38] Political Activity
- [12.39] Evidence To Be Filed with Federal Estate Tax Return
- V. [12.40] Determining Charges or Allocations of Administrative Expenses and Death Taxes
- [12.41] Tax and Expense Apportionment Clause in the Decedent’s Will: What Does It Say?
- [12.42] Equitable Apportionment
- [12.43] The “Stepchild” Charitable Deduction
- [12.44] Illinois Common-Law Equitable Apportionment Rules
- [12.45] Federal Tax Apportionment Rules
- [12.46] Abatement
- [12.47] Deduction for State and Foreign Death Taxes
- VI. Income Tax Considerations
- VII. [12.51] Registration with Illinois Attorney General
- VIII. Opportunities To Enhance Effects of Charitable Gift
- [12.52] Effective Use of Income in Respect of a Decedent
- [12.53] The Pecuniary Trap
- [12.54] Fiduciary’s Discretionary Powers
- [12.55] Disclaimer
- [12.56] Reformation of Split-Interest Gifts Under Internal Revenue Code
- [12.57] Amendment of Private Foundation and Split-Interest Trust by Trustee Under Illinois Statute
- [12.58] Cy Pres — Reformation of Charitable Gift Under Illinois Law
- [12.59] Equitable Deviation
- [12.60] Early Termination of Trust by Statutory Authority
- [12.61] Early Termination of Charitable Trust by Authority of Common Law
- [12.62] Decanting or Transfer to Second Trust
- [12.63] Enforcement of Charitable Purpose
- IX. Up Front: Identifying the Not-So-Obvious Traps That May Affect a Charitable Gift
- X. [12.68] Conclusion
- XI. Appendix
- Chapter 13 — Planning for Death Benefits from Life Insurance and Retirement Arrangements
- I. [13.1] Introduction
- II. Death Benefits Under Qualified Retirement Plans and Individual Retirement Arrangements
- [13.2] Overview
- Minimum Distribution Rules
- [13.3] In General
- [13.4] Uniform Lifetime Table
- [13.5] Deferral After the Participant’s Death
- [13.6] Method for Determining Required Minimum Distributions
- [13.7] Which IRS Table Should You Use?
- [13.8] Computing Required Minimum Distributions
- [13.9] Required Beginning Date — Individual Retirement Arrangements and Five-Percent Owners
- [13.10] Required Beginning Date — Qualified Plans
- [13.11] “Five-Percent Owner” Defined
- [13.12] First Distribution Year
- Post-Death Distribution Rules
- [13.13] In General
- [13.14] Post-Death, Post-Beginning Date Distributions
- [13.15] Post-Death, Pre-Beginning Date Distributions
- [13.16] No Designated Beneficiary
- [13.17] Designated Beneficiary
- [13.18] “Designated Beneficiary” Defined
- [13.19] Designation Date of Designated Beneficiaries
- [13.20] Qualifying Trust Rules
- [13.21] “Qualifying Trust” Defined
- [13.22] Multiple Beneficiaries
- [13.23] What Beneficiaries Must Be Considered
- [13.24] Post-Death, Post-Beginning Date Required Minimum Distribution Computed
- [13.25] Subsequent Death of a Designated Beneficiary
- [13.26] Rules Applicable to a Surviving Spouse
- [13.27] Joint and Last Survivor Table
- [13.28] Required Minimum Distribution to Surviving Spouse
- [13.29] Surviving Spouse Rollover Rules
- [13.30] Non-Spouse Beneficiary Rollover to an Inherited Individual Retirement Arrangement
- [13.31] Separate Share Rule
- [13.32] Roth Individual Retirement Arrangement to Surviving Spouse
- [13.33] Compliance with Minimum Distribution Rules
- [13.34] Worker, Retiree, and Employer Recovery Act of 2008
- [13.35] Creditor Claims
- III. Death Benefits Under Nonqualified Deferred-Compensation Plans
- IV. [13.38] Death-Benefit-Only Plans
- V. [13.39] Stock Options
- VI. [13.40] Section 83 Property
- 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
- Contents, Form, and Attachments
- [14.10] Printed Forms
- Methods for Preparing Accounts
- [14.11] Inventory Method and Form
- [14.12] Chronological Method and Form
- [14.13] Attachments Suggested or Required
- Procedure for Determining Attorney and Representative Fees
- [14.14] As Part of Final Account
- [14.15] Special Petition to Court
- Approval Procedure for Final Account
- [14.16] Notice of Hearing
- [14.17] Final Report
- [14.18] Effect of Current Account
- [14.19] Hearing
- Distribution
- [14.20] Receipt for Distribution
- [14.21] Transfer of Securities After Approval of Final Account
- [14.22] When Receipt for Distribution Is Unobtainable
- [14.23] Report of Distribution
- [14.24] Order Discharging Representative
- [14.25] Discharge of Bond and Sureties
- V. Independent Administration
- VI. Remedies upon Representative’s Failure To Account
- Chapter 15 — Ancillary Administration
- I. Introduction
- II. Ancillary Administration
- [15.5] In General
- [15.6] Must There Be Probate in Illinois?
- [15.7] Ancillary Administration of Personalty — When Required in Illinois
- [15.8] Ancillary Administration of Personalty — When Desired in Illinois
- [15.9] Ancillary Administration of Personalty — Distribution of Personal Estate
- [15.10] Ancillary Administration of Real Estate — When Required in Illinois
- [15.11] Relationship of Ancillary Representative and Domiciliary Representative
- [15.12] Admission of Nonresident’s Will in Illinois by Copy or by Original Proof
- [15.13] Responsibilities and Powers of Ancillary Representative
- [15.14] Claims Against Estate in Ancillary Administration
- [15.15] Ancillary Proceedings — Accounting and Settlement
- Ancillary Administration Procedure and Forms
- [15.16] Petition for Probate of Will and Letters Testamentary
- [15.17] Sample Form of Petition for Probate of Will and Letters Testamentary
- [15.18] Sample Form of Order Admitting Will to Probate
- [15.19] Sample Form of Order Appointing Representative and Approving Bond
- [15.20] Sample Form of Order Appointing Representative and Designating Bond as Required by Statute
- III. Rights of Legal Representative of Nonresident Decedent and Limitation of Legal Representative of Nonresident Decedent with Respect to Illinois Personalty and Realty
- [15.21] Taking Possession of Personal Property of Nonresident Decedent
- [15.22] Sample Form of Affidavit To Obtain Property of Nonresident Decedent
- Foreign Personal Representative for Nonresident Decedent — Rights
- [15.23] Right To Sue in Illinois
- [15.24] Proceedings Against Nonresident Legal Representative
- [15.25] Sale or Mortgage of Real and Personal Property
- [15.26] Sale of Real Estate and Personalty
- [15.27] Sale of Illinois Real Estate Without Illinois Court Approval
- [15.28] Admission of Foreign Will Without Letters of Office
- [15.29] Foreign Will with Power of Sale
- [15.30] Foreign Will Without Power of Sale
- [15.31] Qualification by Foreign Legal Representative
- IV. Duties of Legal Representative of Nonresident Decedent with Respect to Income Taxation of the Illinois Estate
- Chapter 16 — Attorneys’ and Representatives’ Fees
- I. [16.1] Scope of Chapter
- II. Attorneys’ Fees
- [16.2] Statutory Guidelines
- [16.3] Liability for Attorneys’ Fees
- Entitlement to Fees
- [16.4] In General
- [16.5] Parties Served
- [16.6] Assets Administered
- [16.7] Fees for Estate Litigation
- [16.8] Will Contest
- [16.9] Will Construction Suit — Trial Court
- [16.10] Will Construction Suit — Appellate Court
- [16.11] Unnecessary Litigation
- [16.12] Actions Against Estate’s Representative
- [16.13] Pending Actions Brought by or Against Decedent Prior to Death
- [16.14] Fees for Time Expended in Collection of Fees
- [16.15] Fees for Services of Personal Benefit to Representative
- [16.16] Fees for Multiple Counsel
- [16.17] Fees and Best Interests of Estate
- [16.18] Parameters of Reasonable Fee Award
- [16.19] Elements of Value
- Proof of Value
- [16.20] In General
- [16.21] Expert Testimony
- Time Records
- [16.22] Why Record
- [16.23] What To Record
- [16.24] Percentage Fee Schedules
- [16.25] Fee Agreements
- [16.26] Independent Judgment of Trial Court
- [16.27] Fee Claim on Appeal
- [16.28] Timing of Appeal
- [16.29] Standard of Appellate Review
- Mechanics of Attorneys’ Fees Claim
- [16.30] In General
- [16.31] Time for Filing Fee Claim
- [16.32] Claim for Credit for Attorneys’ Fees by Representative
- [16.33] Petition for Fees by Attorney
- [16.34] Recovery of Excessive Fees Paid by Estate
- [16.35] Fees upon Discharge or Withdrawal of Attorney
- [16.36] Practice Suggestions
- III. Representatives’ Fees
- [16.37] Statutory Guidelines
- [16.38] Relationships Between Attorneys’ Fees and Representatives’ Fees
- [16.39] Factors That Reduce Representatives’ Fees
- Fee Schedules of Corporate Representatives
- [16.40] In General
- [16.41] Standing as Evidence
- [16.42] Obvious Lesson: Document Fee’s Reasonableness
- [16.43] Mechanics of Representatives’ Fees Claim
- [16.44] Practice Suggestions
- IV. [16.45] Form of Engagement Letter
- Chapter 17 — The Effective Use of Disclaimers in Estate Administration
- I. Introduction
- II. The Federal Tax Rules
- In General
- [17.4] “Disclaimers” Defined
- [17.5] Evolution of Internal Revenue Code §2518 and the Applicable Treasury Regulations
- [17.6] Law Applicable to Disclaimers Not Governed by Internal Revenue Code §2518
- [17.7] Effect of a Qualified Disclaimer
- [17.8] Creditors’ Claims
- [17.9] Compliance with State Law
- Requirements for a Valid Disclaimer
- [17.10] Irrevocable and Unqualified
- [17.11] In Writing
- [17.12] Signed by Disclaimant or Another Acting on Disclaimant’s Behalf
- Time Limit
- [17.13] Overview
- [17.14] The Nine-Month Rule
- [17.15] Commencement of Disclaimer Period
- [17.16] Disclaimers of Jointly Owned Property
- [17.17] Other Situations
- [17.18] Planning Considerations
- No Acceptance of Benefits
- [17.19] Actions by a Prospective Disclaimant
- [17.20] Acts indicating acceptance
- [17.21] Acts not indicating acceptance
- [17.22] Actions by Fiduciaries
- No Direction by Disclaimant of Enjoyment of Disclaimed Interest
- [17.23] In General
- [17.24] To Someone Other than the Disclaimant
- [17.25] Without Direction
- [17.26] Disclaimer of Powers by Fiduciary
- [17.27] Disclaimer by Surviving Spouse
- [17.28] Partial Failure of Disclaimer by Disclaimant Other than Surviving Spouse
- [17.29] Effect of Precatory Language in Disclaimer
- Disclaimers of Less than an Entire Interest
- [17.30] Separate Interests
- [17.31] Severable Property
- [17.32] Powers of Appointment
- [17.33] Nominal Interests
- [17.34] Separate Interests in Specific Trust Assets
- [17.35] Disclaimer of an Undivided Portion
- [17.36] Disclaimer of a Pecuniary Amount
- [17.37] Simultaneous Application of Various Disclaimer Rules
- III. [17.38] Planning for Disclaimers — Drafting Considerations
- IV. Postmortem Planning with Disclaimers
- V. Problem Areas in Disclaimer Planning
- [17.43] Inability To Cut Back a Power
- [17.44] Inability To Disclaim What You Already Own
- [17.45] Inability of Minor, Unborn, or Unascertained Remaindermen To Disclaim
- [17.46] Beneficiaries’ Reluctance To Reduce Their Interests
- [17.47] Disclaimers of a Pecuniary Amount in Trust
- [17.48] The Difficulty in Anticipating Why a Disclaimer Might Be Needed
- [17.49] Difficulty with Formula Disclaimers of Formula Bequests
- VI. [17.50] Drafting a Disclaimer
- VII. [17.51] Appendix: Sample Disclaimer
Authors
- Patricia Brosterhous
Patricia Brosterhous
No bio available.
- Richard A. Campbell
Richard A. Campbell
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
Lorraine K. Cavataio
Lorraine K. Cavataio is a Shareholder at Sandberg Phoenix & von Gontard P.C., in its O’Fallon office, where she focuses her practice on estate planning, trust and estate administration and litigation, and corporate work. Ms. Cavataio is a Fellow of the American College of Trust and Estate Counsel and Past Chair of the Illinois Institute for Continuing Legal Education, where she received the Insitute’s Addis Hull Award in 2018. She received her B.S. from the University of Kansas and her J.D. from Washington University in St. Louis.
- Mary C. Downie
Mary C. Downie
Mary C. Downie is Executive Vice President and Senior Legal Counsel at The Northern Trust Company, in Chicago, where she concentrates in fiduciary law and trust and estate administration. She is a Fellow of The American College of Trust and Estate Counsel and a member of the American Bankers Association. She was also a member of the planning committee for several of IICLE®’s Estate Planning Short Courses. 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 John Marshall Law School, where she was a member of The John Marshall Law Review.
- Jeffrey J. Halldin
Jeffrey J. Halldin
No bio available.
- Thomas G. Hamill
Thomas G. Hamill
Thomas G. Hamill is a Partner at Harrison & Held, LLP, in Springfield, where he focuses his practice on estate planning, probate and trust administration, gifting strategies, and business succession planning. Mr. Hamill is a Member of the Illinois State Bar Association and the Sangamon Valley Estate Planning Council. He is a graduate of the University of Illinois College of Law, J.D. cum laude, and of the University of Illinois at Urbana-Champaign, B.A., where he was a member of Phi Beta Kappa.
- Louis S. Harrison
Louis S. Harrison
Louis S. Harrison is a Partner at Harrison & Held, 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 groupsnationwide on tax and estate planning. He has been an adjunct professor at Northwestern University Law School, Chicago-Kent College of Law, and 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 Duke University School ofLaw.
- Thomas F. Hartzell
Thomas F. Hartzell
Thomas F. Hartzell is a Partner at Tucker, Hartzell & Bryant, in Carthage, and concentrates his practice on estate planning, administration, taxation, real estate, banking, and agriculture law. Mr. Hartzell is a member of the Agricultural Law Section Council of the Illinois State Bar Association and has written articles for the Agricultural Law and General Practice Section Councils. He earned his J.D. from Southern Illinois University School of Law and his B.S. from Illinois Wesleyan University.
- Robert S. Held
Robert S. Held
Robert S. Held is a Founding Partner of Harrison & Held, LLP, in Chicago, and represents corporate and individual fiduciaries in complex estate and trust litigation. Mr. Held is a Member of the Judicial Evaluation Committee of the Chicago Bar Association, the Chicago Estate Planning Council, and the American and Illinois State Bar Associations. He received his J.D. from DePaul University, his M.B.A. from Eastern New Mexico University, and his B.A. from the State University of New York at Buffalo.
- Brian K. Jones
Brian K. Jones
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
Kim Kamin
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. She is a Fellow of the American College of Trust and Estate Counsel and serves on the Editorial Advisory Board of Trusts and Estates Magazine, as an adjunct professor at the Northwestern University Pritzker School of Law where she was awarded the William M. Trumbull Lectureship, and as an officer on the Board of Directors for 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
Emily J. Kuo
Emily J. Kuo is a Partner with Harrison & Held, LLP, in Chicago, where she focuses her practice on estate planning and estate administration. She is a Fellow at the American College of Trust and Estate Counsel and a Member of the Leading Lawyers Network. Ms. Kuo received her B.S. with highest distinction from the University of North Carolina at Chapel Hill and her J.D. from the University of Chicago Law School.
- Terrence M. LaBant
Terrence M. LaBant
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
Timothy S. Midura
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
Michael E. Morden
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.
- Thomas A. Pasquesi
Thomas A. Pasquesi
No bio available.
- Charles A. Redd
Charles A. Redd
No bio available.
- William J. Seitz
William J. Seitz
William J. Seitz, of The Law Offices of William J. Seitz, L.L.C., in Chicago, 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
Stacy E. Singer
Stacey E. Singer is the National Practice Leader for Trust Services for the Northern Trust Company in Chicago. She is a Fellow of the American College of Trust and Estate Counsel, Past President of the Chicago Estate Planning Council, and a frequent speaker for the Heckerling Institute on Estate Planning, the Notre Dame Tax & Estate Planning Institute, the Chicago Estate Planning Council, IICLE®, and ACTEC. Ms. Singer received her B.A. from the University of Michigan and her J.D. from the University of Michigan Law School.
- Melissa A. Thomas
Melissa A. Thomas
No bio available.
- Eileen B. Trost
Eileen B. Trost
No bio available.
- Ralph T. Turner
Ralph T. Turner
No bio available.
- H. Randolph Williams
H. Randolph Williams
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.
Estate Administration (Illinois) (ARCHIVED 2014 EDITION)
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