Estate Trusts

Hyperlinked educational hub for trust types, marital A-B / A-B-C planning, Illinois estate tax notes, and related primers. Not legal or tax advice.

Trust types

Facet tables for RLT, bypass, QTIP, pot, ILIT, and more.

A-B planning

How marital splits work at first death, with Illinois context.

Illinois

Bypass trusts, Form 700 computation, tax chart, proposed reform.

Glossary

Alphabetical lookup — Crummey, pecuniary, Clayton, DSUE, and more.

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