Taxation & Estate Planning

Step-Siblings, Half-Siblings, and Heirship

By Joel A. Schoenmeyer

For determining heirship in Illinois, it's important to understand the difference between step-relations and half-relations.

A step-sibling isn't really a sibling or a blood relation at all. It's the child of two people, one of whom then marries one of your parents.

A half-sibling IS a sibling. It's a person who shares only one parent in common with you.

Here's an example:

John and Peggy Smith have 3 children (Able, Betty, and Cody) when they divorce. John remarries, to a woman named Margaret Jones. Margaret has one child of her own (David) from a previous marriage. Together, John and Margaret have two children: Emil and Fred.

If Able dies without a Will, who are his heirs? Under Illinois law, it's his parents (John and Peggy), as well as his siblings. And because, under Illinois law (755 ILCS 5/2-1(h)), "[i]n no case is there any distinction between the kindred of the whole and the half blood," Betty, Cody, Emil, and Fred are also heirs. David is not an heir.

Full post as published by Death and Taxes Blog on October 02, 2008 (boomark / email).