Taxation & Estate Planning

May a non-resident act as Illinois executor?

By Joel A. Schoenmeyer

Here's a question that pops up with some regularity: may someone who does not reside in Illinois act as the executor or administrator of an Illinois probate estate?

The answer is yes, so long as the person is a resident of the U.S. (the U.S. residency requirement is found in Sections 6-13(a) and 9-1 of the Probate Act -- there are a few other basic requirements as well). That being said, the non-resident personal representative has to comply with a couple of restrictions:

1. Section 11-1 of the Probate Act requires a non-resident to file a "designation of resident agent" with the clerk. I usually do this when the estate is opened, and designate myself (as attorney) as the agent for the non-resident personal representative. This means that the non-resident personal representative can be effectively served is a suit is filed against the estate.

2. All administrators have to purchase a bond (an insurance policy on the estate's assets, designed to prevent a rogue administrator from fleeing to Tahiti with assets in hand). Executors don't usually have to do so, but Section 6-13(c) gives the court discretion to require a bond of a non-resident executor. In my experience, courts don't require this bond but instead (at least in Cook County) insist that the order appointing the executor be changed to prevent estate assets from leaving Illinois without a court order.

Full post as published by Death and Taxes Blog on December 05, 2008 (boomark / email).