(725 ILCS 5/115-10.4)
    Sec. 115-10.4. Admissibility of prior statements when witness is deceased.
    (a) A statement not specifically covered by any other hearsay exception but having equivalent circumstantial guarantees of trustworthiness is not excluded by the hearsay rule if the declarant is deceased and if the court determines that:
        (1) the statement is offered as evidence of a
material fact; and
        (2) the statement is more probative on the point for
which it is offered than any other evidence which the proponent can procure through reasonable efforts; and
        (3) the general purposes of this Section and the
interests of justice will best be served by admission of the statement into evidence.
    (b) A statement may not be admitted under this exception unless the proponent of it makes known to the adverse party sufficiently in advance of the trial or hearing to provide the adverse party with a fair opportunity to prepare to meet it, the proponent's intention to offer the statement, and the particulars of the statement, including the name of the declarant.
    (c) Unavailability as a witness under this Section is limited to the situation in which the declarant is deceased.
    (d) Any prior statement that is sought to be admitted under this Section must have been made by the declarant under oath at a trial, hearing, or other proceeding and been subject to cross-examination by the adverse party.
    (e) Nothing in this Section shall render a prior statement inadmissible for purposes of impeachment because the statement was not recorded or otherwise fails to meet the criteria set forth in this Section.
(Source: P.A. 94-53, eff. 6-17-05.)