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Citizens National Bank of Paris v. Kids Hope United, Inc., 386 Ill.App.3d 1084, 325 Ill.Dec. 687, 898 N.E.2d 734 (4th Dist., 2008). A gift in trust for the benefit of a named charity until it ceases to operate or exist or until it ceases to operate in its then present capacity, does not lapse or terminate when the charity merges into another charity so long as the surviving charity is carrying out the purposes of the gift and has a similar purpose and function. This was affirmed by the Illinois Supreme court in an unpublished opinion, No. 107787, 12/19/09.

In re Estate of Fallos, 386 Ill.App.3d 831, 325 Ill.Dec. 746, 898 N.E.2d 793 (4th Dist., 2008). A plenary guardianship is not appropriate where the ward, although physically disabled, is able to make and communicate decisions as to his or her care. However, the nature of the physical disability may call for some level of limited guardianship.

Laubner, et al v. J.P. Morgan Chase Bank, N.A., 386 Ill.App.3d 457, 325 Ill.Dec. 697, 898 N.E.2d 744 (4th Dist., 2008). A trustee has a duty to each beneficiary and cannot favor one over the other. When a trust provides that the trustee pay so much of the income and principal to the current beneficiaries as the trustee deems advisable for their care, support and maintainence and the trustee pays them 3.5% of the principal each year, that is not an abuse of discretion simply because the trustee seeks to preserve principal, nor does it mean the trustee is favoring the remaindermen. Protecting the principal protects the current beneficiaries also. (The trust said the primary object was support of the current beneficiaries.)

Woolard v. Woolard, 547 F.3d 755 (7th Cir., 2008). A trust for a monor beneficiary that allows distributions for the minor to be made to a guardian or to a custodian under the Uniform Gifts To Minors Act does not authorize the trustee to make distributions to the father of the beneficiary. A trustee’s powers are determined by the terms of the trust and if the trustee fails to administer the trust according to its terms a breach of trust results. The trustee is liable for any resulting loss. The trustee must keep records demonstrating the purpose of the distributions and how they are benefiting the beneficiary and must get receipts. The fact that the money is distributed to the father of the beneficiary does not allow the distribution or excuse the lack of records.

Estate of Hudson, 385 Ill.App.3d 1112, 324 Ill.Dec. 904, 896 N.E.2d 1123 (5th Dist., 2008). A claim against a decedent’s estate for child support is not the same as a claim for a child’s award under the Probate Act.  The court has discretion to offset the child’s award against the award for child support, but that is not mandatory.

Polly v. Estate of Polly, 385 Ill.App.3d 300, 324 Ill. Dec. 564, 896 N.E.2d 350 (1st Dist., 2008). Claims by a surviving spouse under a pre-marital agreement against the deceased spouse’s estate must be filed within the period for filing claims under the Probate Act which has a 2 year limit, rather than the statute of limitations period applicable to contracts.

Kandi v. U.S., 295 Fed.Appx. 873, 102 A.F,.T.R.2d Par. 2008-5342 (9th Cir., 2008). The sole owner of a limited liability company is personally liable for the company’s unpaid payroll taxes.

Estate of Light, 385 Ill.App.3d 196, 324 Ill.Dec. 43, 895 N.E.2d 43 (3rd Dist., 2008). A bequest of all personal and chattel property contained in a home which was given to the same person does not include securities, the certificates for which were found in the home. Both terms include only tangibles, at least when described as being in a specific location. When real estate subject to an encumbrance is devised, the devisee takes subject to the encumbrance. Real Estate taxes are such an encumbrance and the devisee is not entitled to reimbursement from the estate.

Estate of Hale, 383 Ill.App.3d 559, 322 Ill.Dec. 325, 890 N.E.2d 1244, (1st Dist., 2008). The statutory custodial claim under Section 18.1 of the Probate Act for care of the decedent may be subject to a statute of limitation for filing, but that statute does not apply to the period of care the claim will cover since the claim comes into existence only upon death.

Landheer v. Landheer, 383 Ill.App.3d 317, 322 Ill.Dec. 684, 891 N.E.2d 975 (3rd Dist., 2008). The Consumer Fraud Act states that the drafting of a living trust by a non-lawyer constitutes the unlawfal practice of law. Therefore when a non-lawyer family member prepares a trust amendment for a grantor the amendment is void, unless the family member acted soleley as a scrivner.