Are the thousands of residents leaving Illinois extricating themselves correctly from their former home state? Have they properly moved their trusts to avoid Illinois taxation? In his December Illinois Bar Journal article, “When Is a Person or Trust an Illinois Resident?,” Richard Sugar examines these questions in the context of Illinois estate and income taxes and considers a few special situations impacted by Illinois law. He also takes a look at the present state-level tax environment in light of recent U.S. Supreme Court pronouncements pertaining to states’ ability to tax their subjects.

The ISBA Assembly met on Saturday, Dec. 7, at the 2019 Joint Midyear Meeting.

ISBA hosted the Joint Meeting Opening Reception at the Midyear Meeting on Thursday, Dec. 5 at the Westin O'Hare in Rosemont. 

The names of 15 new associate judges, selected in a vote of Cook County Circuit Court judges, were announced today by Marcia M. Meis, Director of the Administrative Office of the Illinois Courts.   Ballots listing the names of 30 finalists, chosen from 212 candidates, were distributed to 252 circuit judges. Ballots were due Dec. 3. The Alliance of Bar Associations and the Chicago Bar Association evaluated the candidates. Each candidate was interviewed by an 11-member nominating committee, comprised of Chief Judge Timothy C. Evans of the Cook County Circuit Court and 10 presiding judges.