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List of Forms by Chapter
Chapter 1 — Beginning the Postmortem Estate Planning Process
Chapter 2 — Administration of Trusts and Estates
II. Fees: Executor and Trustee
III. Investment of Assets
V. Trust Division and Allocation Among Beneficiaries and Trusts
VI. Timing of Trust Funding
VII. Settlement of Claims
IX. Trust Protectors and Amenders; Directed Trusts; Decanting
XIII. Appendix
Chapter 3 — 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
Chapter 4 — Going to Court — Or Not
II. [4.2] Ignoring the Estate Plan
III. [4.33] Understanding and Carrying Out Estate Plan
IV. [4.56] Modifying the Estate Plan
V. [4.85] Challenging the Estate Plan
VI. [4.106] Planning After Incompetency
VII. [4.114] Small Estate Affidavits
Chapter 5 — Estate Tax Elections and Strategies
II. [5.2] Marital Trust Elections (Qualified Terminable Interest Property and Qualified Domestic Trust)
III. [5.20] Portability of Exemption
IV. [5.24] Paying Estate Tax
V. Other Postmortem Tax Elections and Issues
Chapter 6 — Gift Tax and Generation-Skipping Transfer Tax Elections and Strategies
II. [6.2] Gift Tax Elections and Strategies
III. [6.23] Generation-Skipping Transfer Tax Elections and Strategies
Chapter 7 — Income Tax Elections and Considerations
II. The Decedent’s Income Taxes
III. Fiduciary Income Tax Considerations
IV. Income Tax and Estate Tax Interrelated Considerations
V. Considerations Arising from the Decedent’s Partnership and LLC Interests
VI. S Corporation Stock Considerations
Chapter 8 — Qualified Retirement Plans and Individual Retirement Accounts
II. [8.2] Actions Immediately Following Participant’s Death
III. [8.11] Required Beginning Date and Required Minimum Distribution Pre- and Post-SECURE Act
IV. [8.17] Classes of Beneficiaries
V. [8.22] Application of the Required Minimum Distribution Rules Postmortem
VII. [8.49] See-Through Trusts
VIII. [8.54] The Multiple-Beneficiary Rules and the Separate Account Rule
IX. [8.59] Inherited Individual Retirement Accounts for Non-Spouse Designated Beneficiary or Eligible Designated Beneficiary
X. [8.62] Postmortem Changes
XI. [8.79] Special Issues and Considerations
XIII. Qualified Retirement Plan Postmortem Timeline and Checklist
Chapter 9 — Insurance
III. Taxation of Life Insurance Proceeds
IV. [9.16] Irrevocable Life Insurance Trusts
V. Buy-Sell Arrangements
VII. Employee Benefit and Retirement Arrangements
Chapter 10 — Business Interests
III. [10.3] Operating the Business
IV. Transferring the Business
V. Tax Elections
VI. Estate Taxes
VIII. Appendix — Forms and Checklists
Chapter 11 — Asset Protection During Estate and Trust Administration
II. Postmortem Asset Protection During Probate
III. Postmortem Asset Protection with Disclaimers
IV. [11.33] Postmortem Asset Protection for Special Recipients
V. Postmortem Asset Protection in Trust Funding
VII. Appendix — Sample FormsAdam M. Ansariis a Member at Clark Hill PLC in Chicago, where he serves as Deputy Member-in-Charge of the firm’s Chicago office and concentrates in tax, estate planning, and business structuring matters. He is a Fellow in the American College of Trusts & Estates Counsels (ACTEC) and a Leadership Member in the American Bar Association, Real Property Trust & Estate Section. He has been recognized as among the Best Lawyers in America’s Ones to Watch for Tax Law (2022 – 2025) and Trusts and Estates (2021 – 2025), as a Rising Star in Tax Law by Illinois Super Lawyers (2016 – 2023), and as an Estate Planning & Probate Law Rising Star by Super Lawyers Magazine (2016 – 2023). Ansari received his BA from Boston University, his MBA from Dominican University, his JD from the University of Illinois Chicago School of Law, and his LLM in Tax from the Northwestern University Pritzker School of Law.
Jared R. Cloud is a Partner at Levenfeld Pearlstein, LLC, in Chicago, where he focuses his practice on estate and trust litigation. He is a fellow of the American College of Trust and Estate Counsel, a member of the Chicago Estate Planning Council, and a Past Chair of the Chicago Bar Association’s Trust Law Committee (2015 – 2016). He is rated Band 1 for Private Wealth Disputes in Chambers High Net Worth Guide. Cloud received his BA from the University of Chicago and his JD with honors from the University of Chicago Law School.
Stephen A. Frost is Of Counsel to Huck Bouma PC in Wheaton, where he focuses on business and estate planning. He is a member of the Illinois State, DuPage County, and Chicago Bar Associations. He teaches estate and gift taxation as an adjunct professor at DePaul University Graduate School of Business and trust and partnership law annually as a visiting professor at Vytautas Magnus University Law School in Kaunas, Lithuania. Mr. Frost received his B.S. from Iowa State University and his J.D. from the University of Iowa College of Law.
Jeffrey D. Glickman is an associate at Katten Muchin Rosenman LLP, in Chicago, where his practice is focused on private wealth, fiduciary litigation, and private client services. He is a member of the Chicago Bar Association. Mr. Glickman received both his B.S. and M.A.S. with honors from the University of Illinois at Urbana-Champaign and his J.D. from Northwestern University Pritzker School of Law.
Ryan M. Holmesis a Member at Clark Hill PLC in Chicago, where he focuses his practice on estate planning, estate and gift taxation, trust and estate administration, probate and guardianship matters, and fiduciary litigation. He advises clients on wealth transfer strategies, trust and estate administration, business succession planning, fiduciary representation, and contested probate and trust matters. Holmes has been recognized as a Rising Star by Super Lawyers and is a member of the Chicago Estate Planning Council. He received his BA from Knox College and his JD from Northern Illinois University College of Law.
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.
Stuart J. Kohn is a Partner at Levenfeld Pearlstein, LLC, in Chicago, where he focuses his practice on trusts and estates. He is a member of the Chicago Bar Association and the American College of Trust and Estate Counsel and was ranked in Chambers High Net Worth Guide from 2018 to 2026. Kohn received his BBA from the University of Michigan and his JD from the Loyola University Chicago School of Law.
James M. Lestikow is a Partner at Hinshaw & Culbertson LLP, in Springfield, where he concentrates his practice in estate planning, business transactions, and commercial real estate. He is a Fellow of the American College of Trust and Estate Counsel and has served on its Asset Protection Committee. He is the Vice Chair and a member of the Board of Directors of IICLE®. He is also a member of the American, Illinois State, and Sangamon County Bar Associations and the standing Advisory Committee to IICLE® for estate planning programming and publications. Mr. Lestikow received his B.S. from Northern Illinois University and his J.D. from the University of Illinois College of Law.
Rita E. Luce is a Partner at Harrison & Held, LLP, in Chicago, concentrating her practice in estate planning and estate and trust administration. She is rated AV Preeminent by Martindale-Hubbell and is included in the Bar Register of Preeminent Women Lawyers, and she has given numerous speeches and presentations to bar association groups, continuing legal education programs, law schools, financial planners, brokers, and social clubs. Ms. Luce received her B.S. from Michigan State University and her J.D. cum laude from Chicago-Kent College of Law.
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.
Jason S. Ornduff is a Partner with Harrison LLP in Chicago, where he focuses his practice on estate planning and administration. He is a Fellow in the American College of Trust and Estate Counsel (ACTEC). He is also Past President of the Greater North Shore Estate and Financial Planning Council and a member and Past President of the Greater North Shore Estate and Financial Planning Council. He has been recognized by the Best Lawyers in America in Trusts and Estates (2021 – 2023). Ornduff received his BA from the University of Illinois at Urbana-Champaign and his JD from the University of Illinois College of Law, where he was Executive Editor of the Elder Law Journal.
Natalie M. Perry is a Partner at Harrison LLP, in Chicago, where she concentrates her practice in estate, gift, and income tax planning; trust and estate administration; and business succession planning matters. She is a Fellow in the American College of Trust and Estate Counsel. Her election to ACTEC resulted from and is in recognition of her professional reputation, extensive experience in the field of trusts and estates and continuing contributions to this field through speaking, writing, and bar activities. She is a frequent speaker on estate and tax planning matters and has been on the planning committee as well as a member of the faculty for the IICLE® Estate Planning Short Course for over ten years. Perry received her B.S. in accounting from Indiana University and her J.D. from the DePaul University College of Law.
Margaret E. Sanne is a Partner at McDermott Will & Schulte in Chicago, where she advises high-net-worth individuals, multigenerational families, family offices, private trust companies, and corporate fiduciaries on trust and estate planning, helping them navigate complex planning and administration matters with proactive, strategic guidance. She counsels clients on all aspects of estate, gift, and charitable planning, corporate governance, and business succession strategies. She has extensive experience advising family offices and private trust companies on their unique planning needs, including structure and governance matters, succession planning, fiduciary risk management, trust and estate administration, transfer and income tax planning, and internal operations. Sanne received her BA cum laude from American University and her JD magna cum laude from Loyola University of Chicago School of Law.
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.
Jennifer J. Thurswell is a member of the Trusts and Estates group at Harrison and Held LLP, in Chicago. She focuses her practice on estate and gift tax planning, business succession, and asset protection. Ms. Thurswell also counsels individual and corporate fiduciaries regarding complex estate and trust administration and related tax issues.
Kaitlyn A. Wild is an associate at Rathje Woodward LLC in Wheaton, where she focuses her practice on estate planning and probate. She is a member of the Illinois State Bar Association, the State Bar of Wisconsin, and the DuPage County Bar Association Estate Planning and Probate Section. Ms. Wild received her M.B.A. from Marquette University and her J.D. from Marquette University Law School.
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