Thanks to ATRA, a married couple with a properly structured estate can pass more than $10 million free of federal estate tax. But beware income and state-estate tax consequences.
Last year, more crimes were added to the list requiring recording of custodial interrogations, and the criminal code will soon change to reduce the risk of mistaken eyewitness identification.
Recent amendments to the State Toll Highway Rules have increased the amount of time that individuals are given to pay tolls, fees, and fines after a final order is entered following a toll violation hearing. 92 Ill. Adm. Code 2520 (eff. Sept. 25, 2014).
The Department of Human Services ("DHS") has amended the regulations governing the investigation of alleged abuse or neglect in healthcare facilities and community agencies that are directly funded by DHS. 59 Ill. Adm. Code 50 (eff. Sept. 10, 2014).
The Criminal Code of 2012 has been amended to criminalize the knowing failure to report to law enforcement the sexual abuse of a child by a person over the age of 18.
A proposed 300-page overhaul of Illinois' decades-old marriage and divorce act remains alive in the legislature and continues to evolve in response to stakeholders' concerns.
In applying for a commercial driver's license ("CDL"), military personnel must obtain school bus and passenger endorsements, but they may not be required to complete the pre-trip inspection, vehicle and road driving skills test, and road test. 92 Ill. Adm. Code 1030 (eff. March 28, 2014).
The Department of Central Management Services ("CMS") has extended the financial incentives for non-Medicare annuitants who opt out of the State Employees Group Insurance. 80 Ill. Adm. Code 2106.
The Illinois Vehicle Code has been amended to institute new fines for persons operating a vehicle on a state highway without an effective certificate of safety displayed, in violation of Illinois Vehicle Code safety inspection requirements.
Regulations concerning the Medical Practice Act of 1987 have been amended to comply with the provisions of Public Act 97-0622, which requires fingerprint-based background checks for individuals seeking medical licenses. 68 Ill. Adm. Code 1285 (eff. Aug. 1, 2014).
Applicants for occupational licenses from the Illinois Racing Board are now subject to paying a blanket annual fee of $25, regardless of job position. 11 Ill. Adm. Code 502 (eff. Mar. 1, 2014).
The Department of State Police (the "Department") amended its Firearm Owners Identification ("FOID") card policies, making changes to the application procedure, expiration of the FOID card, sponsorship of a minor, the return of FOID cards, the process of appealing application denials, and reporting requirements for "clear and present danger." 20 Ill. Adm. Code 1230 (eff. Dec. 31, 2013).
On January 24, 2014, the Illinois Supreme Court held that a fraudulent misrepresentation claim in a contract action for property damage is subject to a five-year statute of limitations.
"State gaming licensees" including race track wagering facilities, riverboat gambling facilities, or other licensees that operate facilities at which lawful gambling may take place will now be required by the State to withhold winnings where the winner has past due child support payments.
The Illinois Education Labor Relations Board (the "Board") passed amendments relating to its "General Procedures" (80 Ill. Adm. Code 1100), "Collective Bargaining and Impasse Resolution" (80 Ill. Adm. Code 1130), the "University of Illinois Bargaining Units" (80 Ill. Adm. Code 1135), and "Representation Procedures" (Ill. Adm. Code 1110).
On March 20, 2014, the Illinois Supreme Court, as a matter of first impression, held that the term "fee" in the Good Samaritan Act includes a doctor's hourly compensation, including instances where the doctor is paid but the patient is not directly billed for the services provided.
A lawyer who was disciplined for posting a YouTube video of police buying drugs from his client has filed a federal lawsuit challenging his suspension.
Park employee service annuity contributions will increase from 6.5% of the employee's salary to 8% beginning January 1, 2015. The contribution rate will further increase to 9% beginning January 1, 2017, and 10% on January 1, 2019.
Under the Illinois Marriage and Dissolution of Marriage Act, if the guardian of a ward's estate or person petitions a court on behalf of the ward, the court may permit the guardian to file for dissolution of marriage, legal separation, or declaration of invalidity for the dissolution of a marriage.
The State Board of Education ("SBE") has adopted amendments to the regulations governing Transitional Bilingual Education in order to implement English language development standards in elementary education. 23 Ill. Adm. Code 228 (eff. Sept. 29, 2014).