The Attorney General in Illinois recently amendedthe “Illinois Estate and Generation-Skipping Transfer Tax Return” to align withthe Illinois Religious Freedom Protection and Civil Union Act. The Act gives civil unions the samelegal status as married spouses. Civil union partners who elect a marital deduction or qualified terminalinterest property election are now required for file a Form 700, a pro forma FederalForm 706, and for a federally filed taxable estate, a copy of the Federal Form706.
See EstateTaxes, Flinn Report: Illinois Regulation, Aug. 24, 2012.
Special thanks to Brian J. Cohan (Attorney atLaw, Law Offices of Brian J. Cohan, P.C.) for bringing this article to myattention.
