Should Illinois enact a QTIP?

Gary R. Gehlback (Partner, Ehrmann Gehlabch Badger & Lee, Dixon, Illinois) and Emily R. Vivian (Associate, Ehrmann Gehlabch Badger & Lee, Dixon, Illinois) have recently published their article entitled Illinois Estate Tax Planning in 2009 and Beyond, 97 Ill. B.J. 80 (2009).

Here is a description of their article:

For persons dying in 2009 and later, the Illinois estate tax is further decoupled from (but still tethered to) the federal estate tax.  Estate plans should now provide the flexibility to deal with this dilemma.  This article discusses the options and makes the case for an Illinois QTIP.