Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 405/12

(35 ILCS 405/12) (from Ch. 120, par. 405A-12)

Sec. 12.

Parent as natural guardian for purposes of Sections
2032A and 2057 of the Internal Revenue Code.

A parent, without being appointed guardian of
the person or guardian of the estate, or a guardian of the estate, or, if
no guardian of the estate has been appointed, a guardian of the person, of
any minor or person with a disability whose interest is not adverse to the minor
or person with a disability, may make any election and sign, without court
approval, any agreement on behalf of the minor or person with a disability under
(i) Section 2032A of the Internal Revenue
Code for the valuation of property under that Section
or (ii) Section 2057 of the Internal Revenue
Code relating to deduction of the value of certain property under that
Section. Any election so made, and any agreement so
signed, shall have the same legal force and effect as if the election had
been made and the agreement had been signed by the minor or person with a disability 
and the minor or person with a disability had been legally competent.

This amendatory Act of the 91st General Assembly applies to elections and
agreements made on or after January 1, 1998
in reliance on or pursuant to Section 2057 of the Internal Revenue Code, and
those elections and agreements made before the effective date of this
amendatory Act are hereby validated.

(Source: P.A. 99-143, eff. 7-27-15.)