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Taxation & Estate Planning: Death and Taxes Blog
More on Terminating Independent Administration
By Joel A. Schoenmeyer
I spoke about frustrations with the termination of independent administration here. A few follow-up points:
1. In the statute, a distinction is made between Wills that direct independent administration, and those that don't. If the Will directs independent administration, then supervised administration will only be allowed "if the court finds there is good cause." Otherwise, the court will switch to supervised with no argument. But note that the Will must use the magic language directing indepedent administration; it's not enough for the Will to say that the executor has X powers, which may be exercised without court order.
2. Cook County has provided the following language for orders terminating independent administration:
On the petition of [petitioner] for termination of independent administration:
IT IS ORDERED THAT:
1. Independent administration of the decedent's estate is terminated.
2. [Executor/administrator's name] shall continue to act as [executor/administrator] in supervised administration, and letters of office issued subsequent to this date shall issue to the representative as supervised [executor/administrator].
3. The clerk of the court shall mail a copy of this order to the representative and the representative's attorney.
4. The representative shall mail notice of the termination of independent administration to all interested persons whose names and post office addresses are known to the representative, and file proof of mailing with the clerk of court. (Here is Cook County's form notice.)
5. The representative shall file an inventory within 60 days.
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