Summary
The Supreme Court of Illinois held that the exception to the six-year statute of repose for attorney malpractice actions under 735 ILCS 5/13-214.3(d) applies whenever the injury occurs upon the death of the person for whom professional services were rendered. The exception applies regardless of whether the decedent's assets are distributed through probate, an inter vivos trust, or another mechanism.
Topics
Practice areas
Questions Presented
- Whether the exception to the six-year statute of repose for attorney malpractice actions under section 13-214.3(d) of the Code of Civil Procedure applies only when assets pass by way of the Probate Act of 1975, or applies more broadly to all attorney malpractice cases where the injury occurs upon the death of the client.
Holdings
- Section 13-214.3(d) applies in all attorney malpractice cases when the injury occurs upon the death of the person for whom services were rendered, regardless of the manner used to distribute the decedent's assets.
Key quotations
“The lone inquiry made by a court when determining whether section 13-214.3(d) is applicable is simply whether the injury caused by the malpractice occurred upon the death of the client. The manner of distributing the decedent's assets is of no consequence.” (at 22)
“Section 13-214.3(d) unambiguously applies in all cases when the alleged injury caused by the malpractice does not occur until the death of the client, regardless of whether the deceased client's assets are distributed by probate, inter vivos trust, or some other mechanism.” (at 24)
Factual background
Plaintiff's mother engaged defendant for estate planning advice. Defendant recommended making substantial taxable inter vivos gifts to plaintiff. The gifts were made, but upon the mother's death, they were added back into her estate for tax purposes, increasing tax liability by $238,000. Plaintiff sued for malpractice, but defendant argued the claim was barred by the six-year statute of repose.
Procedural history
The circuit court of Cook County dismissed plaintiff's complaint as time-barred. The appellate court reversed. The Illinois Supreme Court affirmed the appellate court.