Princeton Trusts Lawyer, Illinois
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Walter Jon Zukowski
Real Estate, Wills & Probate, Trusts, Estate Planning, Transactions
Status: In Good Standing Licensed: 44 Years
817 Peoria St, Peru, IL 61354
Profile LAWPOINTS™32/100
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Herbert James Klein
Real Estate, Government, Wills & Probate, Trusts
Status: In Good Standing Licensed: 34 Years
925 Shooting Park Rd, Peru, IL 61354
Profile LAWPOINTS™24/100
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Bernard L. Engels
Real Estate, Wills & Probate, Trusts, Divorce & Family Law
Status: In Good Standing Licensed: 45 Years
Mendota, IL 61342
Profile LAWPOINTS™17/100
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Kyle Lewis Stephens
Real Estate, Wills & Probate, Trusts, Family Law
Status: In Good Standing Licensed: 37 Years
214 W Main St, Ottawa, IL 61350
Profile LAWPOINTS™22/100
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LEGAL TERMS
NONPROBATE
The distribution of a deceased person's property by any means other than probate. Many types of property pass free of probate, including property left to a surv... (more...)
The distribution of a deceased person's property by any means other than probate. Many types of property pass free of probate, including property left to a surviving spouse and property left outside of a will through probate-avoidance methods such as pay-on-death designations, joint tenancy ownership, living trusts and life insurance. Property that avoids probate is sometimes described as the 'nonprobate estate.' Nonprobate distribution may also occur if the deceased person leaves an invalid will. In that case, property will pass according to the particular state's laws of intestate succession.
DOWER AND CURTESY
A surviving spouse's right to receive a set portion of the deceased spouse's estate -- usually one-third to one-half. Dower (not to be confused with a 'dowry') ... (more...)
A surviving spouse's right to receive a set portion of the deceased spouse's estate -- usually one-third to one-half. Dower (not to be confused with a 'dowry') refers to the portion to which a surviving wife is entitled, while curtesy refers to what a man may claim. Until recently, these amounts differed in a number of states. However, because discrimination on the basis of sex is now illegal in most cases, most states have abolished dower and curtesy and generally provide the same benefits regardless of sex -- and this amount is often known simply as the statutory share. Under certain circumstances, a living spouse may not be able to sell or convey property that is subject to the other spouse's dower and curtesy or statutory share rights.
INHERIT
To receive property from someone who has died. Traditionally, the word 'inherit' applied only when one received property from a relative who died without a will... (more...)
To receive property from someone who has died. Traditionally, the word 'inherit' applied only when one received property from a relative who died without a will. Currently, however, the word is used whenever someone receives property from the estate of a deceased person.
FINAL BENEFICIARY
The person or institution designated to receive trust property upon the death of a life beneficiary. For example, Jim creates a trust through which his wife Jan... (more...)
The person or institution designated to receive trust property upon the death of a life beneficiary. For example, Jim creates a trust through which his wife Jane receives income for the duration of her life. Their daughter, the final beneficiary, receives the trust principal after Jane's death.
INTESTATE
The condition of dying without a valid will. The probate court appoints an administrator to distribute the deceased person's property according to state law.
GRANTOR RETAINED INCOME TRUST
Irrevocable trusts designed to save on estate tax. There are several kinds; with all of them, you keep income from trust property, or use of that property, for ... (more...)
Irrevocable trusts designed to save on estate tax. There are several kinds; with all of them, you keep income from trust property, or use of that property, for a period of years. When the trust ends, the property goes to the final beneficiaries you've named. These trusts are for people who have enough wealth to feel comfortable giving away a substantial hunk of property. They come in three flavors: Grantor-Retained Annuity Trusts (GRATs), Grantor-Retained Unitrusts (GRUTs) and Grantor-Retained Income Trusts (GRITs).
QTIP TRUST
A type of trust for wealthy married couples that allows a surviving spouse to postpone estate taxes. A QTIP trust allows the surviving spouse to make use of the... (more...)
A type of trust for wealthy married couples that allows a surviving spouse to postpone estate taxes. A QTIP trust allows the surviving spouse to make use of the trust property tax-free. Taxes are deferred until the surviving spouse dies and the trust property is received by the final trust beneficiaries, who were named by the first spouse to die.
DEATH TAXES
Taxes levied at death, based on the value of property left behind. Federal death taxes are called estate taxes. Some states levy inheritance taxes on people who... (more...)
Taxes levied at death, based on the value of property left behind. Federal death taxes are called estate taxes. Some states levy inheritance taxes on people who inherit property.
AB TRUST
A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of... (more...)
A trust that allows couples to reduce or avoid estate taxes. Each spouse puts his or her property in an AB trust. When the first spouse dies, his or her half of the property goes to the beneficiaries named in the trust -- commonly, the grown children of the couple -- with the crucial condition that the surviving spouse has the right to use the property for life and is entitled to any income it generates. The surviving spouse may even be allowed to spend principal in certain circumstances. When the surviving spouse dies, the property passes to the trust beneficiaries. It is not considered part of the second spouse's estate for estate tax purposes. Using this kind of trust keeps the second spouse's taxable estate half the size it would be if the property were left directly to the spouse. This type of trust is also known as a bypass or credit shelter trust.
SAMPLE LEGAL CASES
In re Estate of Feinberg
... 534, 891 NE2d 549. In reaching this conclusion, the appellate court relied on decisions
of this court dating back as far as 1898 and, as noted, on the Restatement (Third) of Trusts.
ISSUE PRESENTED. ... Applicability of Restatement (Third) of Trusts. ...
In re Estate of Feinberg
... Max FEINBERG, Deceased (Leila R. Taylor, as Independent Coexecutor of the Will of Max
Feinberg, Deceased, Plaintiff-Appellant, v. Michael B. Feinberg, Individually and as Coexecutor
of the Will of Max Feinberg, Deceased; Fifth Third Bank, as Trustee under the Trusts of Max ...
Laubner v. JP Morgan Chase Bank, NA
... 747 Justice COOK delivered the opinion of the court: On October 31, 2007, plaintiffs Patricia A.
Laubner and Pamela A. Larson filed an amended petition to remove codefendant Deborah B.
Alley as trustee and to modify the distributions being made from the trusts. ...
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