2012-01

In re Estate of Boyar , 2012 IL App (1st) 111013 ( 2012 )

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                             ILLINOIS OFFICIAL REPORTS
Appellate Court
In re Estate of Boyar,

2012 IL App (1st) 111013

Appellate Court In re ESTATE OF ROBERT E. BOYAR, Deceased (Robert A. Boyar,
Caption Petitioner-Appellant, v. Grant Dixon, as Trustee of the Sixth Amendment
to the Robert E. Boyar Trust Agreement dated January 12, 1983, JOAN
F. BOYAR, JEFFREY W. BOYAR, ELLEN L. BOYAR, LINDA J.
GRAZIANI, KRISTINA BOYAR, LINDA J. GRAZIANI (as parent or
legal guardian to Lucas Graziani), and JOAN F. BOYAR (as parent or
legal guardian to Marianne Boyar-Larsen), Respondents-Appellees.)
District & No. First District, Fourth Division
Docket No. 1-11-1013
Filed January 26, 2012
Held In an action arising from a dispute over the trust established by
(Note: This syllabus petitioner’s father during his lifetime, the trial court properly dismissed
constitutes no part of the surviving son’s petition challenging an amendment naming
the opinion of the court respondent as the trustee on the ground that under the election doctrine,
but has been prepared the son’s acceptance of benefits under the trust prohibited him from
by the Reporter of contesting the validity of the trust, notwithstanding the son’s argument
Decisions for the that the doctrine applied only to wills, since it applies equally to wills and
convenience of the trusts, his taking of personal property belonging to the trust as a partial
reader.)
distribution of his interest in the trust ratified and confirmed the trust in
its entirety and precluded him from challenging the operation of the
document, regardless of his claims that the property taken was “nominal”
and that he lacked full knowledge of the circumstances when he took the
property.
Decision Under Appeal from the Circuit Court of Cook County, No. 10-P-3334; the Hon.
Review James G. Riley, Judge, presiding.
Judgment Affirmed.
Counsel on Barry A. Feinberg, Daniel J. Fumagalli, and David J. Feinberg, all of
Appeal Chuhak & Tecson, P.C., of Chicago, for appellant.
Kerry R. Peck and Timothy J. Ritchey, both of Peck Bloom LLC, of
Chicago, for appellees.
Panel JUSTICE FITZGERALD SMITH delivered the judgment of the court,
with opinion.
Justices Pucinski and Sterba concurred in the judgment and opinion.
OPINION
¶1 The petitioner-appellant, Robert A. Boyar (hereinafter Robert), appeals from an order of
the circuit court dismissing his petition to contest the validity of an amendment to the trust
of his deceased father, Robert E. Boyar. The circuit court predicated its decision to dismiss
on the doctrine of election, which prohibits a party from both accepting a benefit conferred
by a will while simultaneously maintaining an action to contest the validity of that document.
The trial court found that since Robert had accepted a benefit conferred by the trust, i.e.,
personal property belonging to the trust, he had ratified the entire trust agreement and was
barred from maintaining his action to contest the last amendment to that trust. On appeal,
Robert first contends that we should reverse the circuit court’s order because the doctrine of
election applies solely to wills and not trusts. Robert also contends that even if the doctrine
of election is extended to trusts, it should not apply to this case because: (1) his receipt of
personal property from the trust was nominal and therefore not an acceptance of a benefit
conferred by the trust in any meaningful sense; (2) his receipt of personal property was
ambiguous and not done with full knowledge of the circumstances surrounding the creation
of the challenged trust amendment; and (3) his receipt of personal property was not
inconsistent with his challenge to the trust amendment, since it pertained only to the
amendment appointing Dixon as trustee and not to any substantive elements of the trust. In
support of his last contention, Robert points out that under the trust itself, the invalidity of
the sixth amendment would not render the entire trust invalid as the trust contains a
severability clause. For the reasons that follow, we affirm the judgment of the circuit court.
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¶2 I. BACKGROUND
¶3 The record reveals the following undisputed facts and procedural history. On January 12,
1983, Robert E. Boyar (the decedent) established the Robert E. Boyar Trust (hereinafter the
trust). Under the terms of the decedent’s will dated September 11, 1997, “all of his property
of whatever nature and kind” was to be distributed to the trust. The trust was restated by the
decedent twice, in 1997 and in 2000. Beginning in 2002, over a period of eight years, the
decedent amended the trust six times: the first amendment on February 19, 2002, the second
on October 18, 2003, the third on May 20, 2005, the fourth on November 17, 2006, the fifth
on February 24, 2007, and the sixth and final amendment on April 27, 2010.
¶4 In the first amendment to the trust, the decedent named the Northern Trust Company
(hereinafter Northern Trust) and Robert as cotrustees of the nonmarital trust, which were part
of his trust. Northern Trust and Robert remained the designated cosuccessor trustees in the
second and third amendments, and no changes to successor trustees were made in the fourth
and fifth amendments. Under the original trust document, a trustee could be removed by a
majority of the beneficiaries then eligible to receive mandatory or discretionary distributions
of net income from the trust. The sixth amendment, however, revoked this language in the
original trust, and instead appointed G. Grant Dixon (hereinafter Dixon), a licensed Illinois
attorney, as the sole cotrustee and successor trustee. Under the sixth amendment, removal
of a trustee was not possible by a majority of the beneficiaries. The sixth amendment,
however, made no other changes to the trust document. Specifically, no changes were made
to any distribution provision under the trust and no benefits were conferred upon Dixon,
other than appointment as trustee.
¶5 The decedent died of a heart attack on May 19, 2010. He was survived by five children,
all of whom are beneficiaries to the trust: (1) Robert; (2) Joan F. Boyar (hereinafter Joan);
(3) Jeffrey W. Boyar (hereinafter Jeffrey); (4) Ellen L. Boyar (hereinafter Ellen); and (5)
Linda J. Graziani (hereinafter Linda). According to the trust, the trust property was to be
divided into as many shares as necessary to create an equal share for each of the decedent’s
five children who survived him, and one equal share for each predeceased child as well as
one share for all of the decedent’s grandchildren. The first five amendments to the trust
specified and revised the distribution scheme of the trust property with respect to the five
children.1
1
For example, the second amendment instructed that four of the children (Robert, Joan,
Ellen, and Linda) each receive 20% of their share of the accumulated net income and principal
within one year from the date of creation of the trust share, and distribution of the balance, five years
from the date of creation of the share. The second amendment, however, gave the trustee (then
Robert and Northern Trust) discretion with respect to distributing the trust property to Jeffrey,
instructing that the trustee “not make any distribution of income or principal to Jeffrey if his
liabilities and debts exceed the sum of $25,000 exclusive of mortgages and automobile loans.” The
fourth amendment revised the discretionary distribution guidelines with respect to Jeffrey, noting
that in making distributions to Jeffrey the trustee should take into account “any additional sources
of income and principal available to Jeffrey,” that “all distributions made to Jeffrey be kept by
Jeffrey separate and apart and not commingled with any spouse or spouse’s property,” and that
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¶6 A petition for probate of the decedent’s will was filed on June 9, 2010. On that same
date, the circuit court entered an order granting Robert independent administration of the
decedent’s estate, and naming Robert as an independent administrator.2
¶7 After being informed by Dixon’s counsel, Jeanine M. Cunningham, that the decedent had
executed the sixth amendment to the trust pursuant to which Dixon would now be acting as
trustee, on September 27, 2010, Robert filed a three-count verified petition to contest that
amendment to the trust (hereinafter the petition).3 The petition alleged that: (1) the decedent
lacked the requisite mental capacity to execute the sixth amendment; (2) attorney Dixon had
breached his fiduciary duty by placing himself as trustee and not allowing the income
beneficiaries of the trust to remove him by majority vote; and (3) Dixon had exerted undue
influence on the decedent in the procurement of the sixth amendment. The petition named
Dixon as respondent and each of the beneficiaries as necessary parties.
¶8 According to the petition, the trust estate exceeds approximately $2.5 million. The
petition alleged that Dixon was the decedent’s neighbor for about five years and that he
“orchestrated” the sixth amendment to the trust, knowing that the 84-year-old decedent
suffered from dementia and would be incapable of appreciating or understanding the
repercussions of that amendment.
¶9 The petition specifically alleged that in the last five years of his life, the decedent’s
physical health deteriorated so that he had become dependent on others. According to the
petition, in the last three years of the decedent’s life, his son, Jeffrey, moved into the
decedent’s home to help the decedent with his daily activities, including grocery shopping,
doctor’s visits, paying bills, managing finances, investing assets, and the like.
¶ 10 The petition further alleged that beginning in 2005, the decedent began to suffer from
dementia, which progressively worsened up until his death. According to the petition, after
suffering a fall and being taken to Hinsdale Hospital in January 2010, the decedent was
moved to the Plymouth Place Nursing Home in LaGrange. He was subsequently treated by
two geriatric specialists, both of whom opined as to his inability to make decisions regarding
his finances. In support of this allegation, Robert attached copies of letters by the two treating
“genuine need must be shown by Jeffrey before [the] trustee shall make a discretionary distribution.”
The fourth amendment also instructed that Jeffrey receive 5% of his share of the accumulated net
income and principal within 1 year from the date of the creation of his trust share, and distribution
of the balance 20 years from the date of the creation of his trust share. The fifth amendment revised
the distribution of the trust share for Ellen, giving her 5% of her share of the accumulated net income
and principal within 1 year from the date of the creation of her trust share, and distribution of the
balance 20 years from the date of the creation of her share.
2
The circuit court subsequently and upon petition by Dixon and the decedent’s younger son,
Jeffrey, entered an order terminating Robert as independent administrator of the decedent’s estate.
The court, however, permitted Robert to continue to act as a supervised administrator of that estate.
3
The petition was filed as a supplemental proceeding in the decedent’s probate estate
proceeding.
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physicians prepared in the months prior to the decedent’s death. The first letter was from Dr.
Rahmawati Sih and was dated February 24, 2010, and the second was written by Dr.
Mohammad T. Siddique and dated March 3, 2010. Both letters contained identical diagnoses,
stating that the decedent suffered from “congestive heart failure, atrial fibrillation and Lewy
Body Dementia, which [was] in the moderate stages.” Both letters also opined that “due to
his significant dementia,” the decedent was “unable to make decisions regarding his personal
and financial affairs, and thus, is considered disabled.”
¶ 11 The petition further alleged that the sixth amendment to the trust was prepared by
attorney Jeanine M. Cunningham, who was an attorney in the same building and on the same
floor as attorney Dixon. The petition alleged that because the sixth amendment removed any
other individual and corporate trustees and took away the right of the majority of the income
beneficiaries to remove the trustee, Dixon had used the amendment to give himself sole
control of the trust so as to collect trustee fees.
¶ 12 On November 2, 2010, Dixon filed a petition for issuance of a citation to discover and
recover assets (hereinafter citation) against Robert pursuant to section 16-1 and 16-2 of the
Illinois Probate Act of 1975 (Probate Act) (755 ILCS 5/16-1, 16-2 (West 2008)). The citation
alleged, on information and belief, that on several occasions Robert impermissibly removed
personal property located in the decedent’s primary residence and belonging to the trust. The
citation further alleged that Dixon as trustee informed Robert that these items belonged to
the trust and requested that Robert provide him with an itemized list of any items removed.
¶ 13 In support of these allegations, the citation attached a copy of the general bill of sale and
assignment of assets to the trust, which was executed by the decedent on October 18, 2003.
This bill of sale specifically transferred “all of the [decedent’s] furniture, furnishings, and
household goods, including any similar interest [the decedent] may have in [his] jewelry,
silver, books, pictures, works of art, paintings, collectibles, such as stamps, coins, antiques
or memorabilia, and all other tangible personal property [other than vehicles]” located in the
decedent’s primary residence at 728 South Stone LaGrange, Illinois, and elsewhere, to the
trust.
¶ 14 The citation also attached copies of two letters sent by Dixon as trustee to Robert. The
first letter dated August 10, 2010, requested that Robert “itemize any and all items removed
from the home, including a description, name of person removing said items, date of
removal, current location, and approximate value,” and provide the itemized list to Dixon
as trustee within 14 days of the receipt of the letter. The second letter dated September 2,
2010, reiterated that Dixon was waiting on Robert to provide him with the inventory of the
items he had removed from the decedent’s home. The letter stated that “all the other children
have provided me with their lists” and informed Robert that by “failing to provide this
documentation, [Robert was] interfering with the prompt administration of this trust.” The
letter finally warned that if Robert did not provide Dixon with the inventory prior to
September 9, 2010, Dixon, as trustee, would assume that Robert was refusing to produce the
list and would be forced to “take appropriate action.”
¶ 15 Subsequent to Dixon’s citation, on November 10, 2010, Robert filed an emergency
motion for leave to remove personal property from the decedent’s home prior to the sale and
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closing of the home. In that motion, Robert admitted that the decedent had executed a general
bill of sale and assignment of assets on October 18, 2003, which assigned all his tangible
personal property to the trust. The motion, however, alleged that as permitted by the trust,
the decedent’s children allocated the tangible personal property among themselves on or
about May 25, 2010 and July 16, 2010. The motion alleged that “all of the decedent’s
children were present and they all came to an agreement on the distribution of the personal
property.” The motion further alleged that a portion of the personal property was left behind
in the decedent’s home, and that all of the children, except for Jeffrey, have confirmed that
they do not want the remaining property. According to the motion, the remaining property
was appraised by an auction home for a total price of $1,560. The motion sought permission
to remove the remaining personal property from the home to prepare the home for sale prior
to November 17, 2010. In support of his motion, Robert attached a copy of the appraisal list
of the remaining 56 items at the decedent’s home, prepared by Bunte Auction Services, Inc.,
and dated November 5, 2010.
¶ 16 The circuit court granted Robert’s emergency motion, ordering that all of the decedent’s
children be notified that the personal property would be removed and disposed of from the
residence on November 17, 2010, and providing them with reasonable access to the home
before the sale so that, if they chose, they could take additional personal property and notify
Robert’s and Dixon’s counsel, if they did so.
¶ 17 On November 24, 2010, Robert filed his response to Dixon’s citation to discover and
recover assets. In that response, Robert alleged that the citation should be denied because in
allocating the personal property among themselves the decedent’s children had acted in
accordance to the exact terms of the trust,4 and the remaining property was sold after an order
by the circuit court permitted the removal of the property from the home. The response also
finally attached a receipt for the personal property Robert had taken from the home, which
Dixon had repeatedly requested. That receipt was signed by Robert on November 22, 2010,
4
Robert did not attach a copy of the trust to his motion. The record, however, reveals that
article seven of the trust states in relevant part:
“On my death, my trustee shall distribute my nonbusiness tangible personal property
to my spouse.
***
If my spouse does not survive me, my nonbusiness tangible personal property shall
be distributed to my surviving children in substantially equal shares.
a. Allocation Among My Children
My children shall allocate the property among them as they shall agree. ***
b. Failure of My Children to Agree
To the extent that my children fail to agree as to the division of any item of
nonbusiness tangible personal property within a reasonable period of time, my Trustee shall,
in its sole and absolute discretion, either divide the property equally among my children or
sell the property and divide the proceeds equally among my children.
Any decision made by my Trustee with respect to either the selection or sale of my
nonbusiness tangible personal property shall be final and shall be binding on all of my
beneficiaries.”
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and acknowledged Robert’s receipt of 14 items of personal property “as a partial distribution
of [his] interest from the [trust], as amended.” The items included: a stereo system, a card
table set, art figurines from the living room, a coin collection, end tables from the living
room and den, a television, DVD player and a few videos, an army uniform, a part of a China
set, securing of the decedent’s firearms, a Samurai sword, an Indian knife, a Persian knife,
a fork set and miscellaneous family photographs.
¶ 18 On December 27, 2010, Dixon filed his reply to Robert’s response to the citation,
contending that in his response to the citation for discovery Robert had inappropriately raised
issues of fact, namely whether the decedent’s property was distributed by mutual agreement
and without objection from all of the beneficiaries. According to the reply, such issues are
only properly resolved through discovery. The reply pointed out that Robert’s unverified
response alleging such mutual agreement by the parties and his unsworn receipt of personal
property taken from the decedent’s home are not the proper basis for denying the citation.
¶ 19 While the petition for citation to discover and recover assets was pending before the
circuit court, on December 27, 2010, Dixon filed a combined motion under section 2-619.1
of the Illinois Code of Civil Procedure (Code) to dismiss the petition to contest the sixth
amendment to the trust. See 735 ILCS 5/2-619.1 (West 2008). The motion sought dismissal
of the petition in its entirety pursuant to section 2-619(a)(9) of the Code (735 ILCS 5/2-
619(a)(9) (West 2008)) arguing that the petition was barred by the doctrine of election, which
prohibits a party from both accepting a benefit conferred by a will while simultaneously
maintaining an action to contest the validity of that document. In support of this claim, the
motion relied on Robert’s November 22, 2010, receipt of personal property. The motion to
dismiss also sought dismissal of count II (breach of fiduciary duty) and count III (undue
influence) pursuant to section 2-615 of the Code (735 ILCS 5/2-615 (West 2008)), alleging
that the petition failed to set forth any benefit conferred upon Dixon, as trustee, sufficient to
sustain a cause of action for breach of fiduciary duty and undue influence. On November 27,
2010, Dixon also filed a counterclaim to the petition, alleging that the petition warranted the
forfeiture of Robert’s interest under the trust pursuant to the “contest clause” of the second
restated trust.5
¶ 20 On December 10, 2010, Jeffrey, who was named as a necessary party to the litigation,
filed a motion for involuntary dismissal pursuant to section 2-615 (735 ILCS 5/2-615 (West
2008)) on the basis that the petition did not seek any relief against Jeffrey.
¶ 21 On January 4, 2011, by order, the circuit court set a schedule for circulation by the trustee
to the beneficiaries, a list of personal property belonging to the trust that had been removed
from the decedent’s home and received by the beneficiaries, time for the beneficiaries to send
5
The contest clause is found in article 18, section 7, of the second restated trust and
specifically provides:
“If any person, including a beneficiary, other than me, shall in any manner, directly or
indirectly, attempt to contest or oppose the validity of this agreement, including any
amendments thereto, or commences or prosecutes any legal proceedings to set this
agreement aside, then in such event such person shall forfeit his or her share, cease to have
any right or interest in the trust property, and shall be deemed to have predeceased me.”
-7-
any written objections regarding said property and withdrawal of the citation for discovery
without prejudice if the trustee did not receive any written objections by January 20, 2011.
The circuit court also continued the counterclaim.
¶ 22 On January 28, 2011, Robert responded to the motion to dismiss, arguing that the
doctrine of election does not apply to trust contests and that his receipt of personal property
was not inconsistent with the relief requested in the petition, namely the invalidity of the
sixth amendment and the removal of Dixon as trustee.
¶ 23 On March 3, 2011, the circuit court heard oral arguments on Dixon’s motion to dismiss.
The arguments of counsel centered solely on the application of the doctrine of election and
the dismissal of the petition pursuant to section 2-619(a)(9) of the Code (735 ILCS 5/2-
619(a)(9) (West 2008)). The circuit court granted Dixon’s motion and dismissed the petition
to contest the amendment in its entirety with prejudice pursuant to the doctrine of election.
In doing so, the circuit court explained:
“The law of election deals with more than just wills, I mean, if you take advantage
of some writing or contract you can’t then turn it on a later date and disavow knowledge
of it or the existence of it. I mean it’s been applied to contracts, wills, commercial
transactions. The fact that there’s not a case cited that goes to trust, I don’t know if that’s
dispositive. But, it’s the law. The law says if you take advantage of something you can’t
at a later date turn around and disavow the existence of it.”
The court further noted that since the doctrine of election applied it was appropriate to
dismiss the petition in its entirety. The court noted, however, that petitioner could “always
file a petition to remove the trustee.”
¶ 24 On March 25, 2011, Robert filed a motion to reconsider the court’s order. In support of
the motion to reconsider, Robert attached a sworn affidavit averring that the property he
received from the trust was “nominal personal property, including [an] army uniform and
miscellaneous coins.” In the affidavit, Robert further averred that during his lifetime the
decedent had given nominal personal property to his children, who were also beneficiaries
of the trust. The affidavit finally stated that since the petition relates solely to the removal of
Dixon as trustee, he did not believe that the distribution of the personal property would have
any impact on the litigation and that he would agree to place the personal property with a
third party so that the case could be heard on the merits.
¶ 25 On March 25, 2011, the circuit court denied the motion to reconsider. Robert now
appeals, contending that the dismissal of his petition pursuant to section 2-619 of the Code
(735 ILCS 5/2-619 (West 2008)) was made in error because the doctrine of election is
inapplicable to trusts, and more specifically, because that doctrine, even if applicable to
trusts, should not be applied to the facts of this case.
¶ 26 II. ANALYSIS
¶ 27 We begin by noting that a section 2-619 motion to dismiss admits the legal sufficiency
of the complaint (i.e., all facts well pleaded), but asserts certain defects, defenses or other
affirmative matters that appear on the face of the complaint or are established by external
submissions that act to defeat the claim. Wallace v. Smyth,

203 Ill. 2d 441

, 447 (2002); see
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735 ILCS 5/2-619(a)(9) (West 2008) (allowing dismissal when “the claim asserted against
defendant is barred by other affirmative matter avoiding the legal effect of or defeating the
claim”). In ruling on a section 2-619 motion, all pleadings and supporting documents must
be construed in the light most favorable to the nonmoving party. Mayfield v. ACME Barrel
Co.,

258 Ill. App. 3d 32

, 34 (1994). The motion should be granted only where no material
facts are in dispute and the defendant is entitled to dismissal as a matter of law.

Mayfield, 258 Ill. App. 3d at 34

. The relevant inquiry on appeal is “whether the existence of a genuine
issue of material fact should have precluded the dismissal or, absent such an issue of fact,
whether dismissal is proper as a matter of law.” Kedzie & 103rd Currency Exchange, Inc.
v. Hodge,

156 Ill. 2d 112

, 116-17 (1993). Our review of the circuit court’s grant of a motion
to dismiss pursuant to section 2-619 is de novo. Spillyards v. Abboud,

278 Ill. App. 3d 663

,
668 (1996).
¶ 28        In the present case, the circuit court determined that Robert’s petition to contest the sixth
amendment to the trust was affirmatively barred by the doctrine of election. Under this well-
settled doctrine, which the parties to this appeal recognize, any person who voluntarily
accepts a beneficial interest under a will is held thereby to ratify and confirm the entirety of
the will that conferred the benefit. Kyker v. Kyker,

117 Ill. App. 3d 547

, 551 (1983). In other
words, the beneficiary may not simultaneously accept a bequest and at the same time set up
any right or claim that would defeat or prevent the full operation of the will. Kyker, 117 Ill.
App. 3d at 551 (citing Remillard v. Remillard,

6 Ill. 2d 567

, 571 (1955), Schlimme v.
Schlimme,

364 Ill. 303

, 305 (1936), and Friederich v. Wombacher,

204 Ill. 72

, 76 (1903));
see also In re Estate of Joffe,

143 Ill. App. 3d 438

, 440 (1986) (under the doctrine of election,
“one cannot simultaneously accept benefits conferred by a will while setting up claims
contrary to the terms of the document itself”). Rather, one must accept or reject the
instrument in its entirety and “cannot pick and choose those clauses one finds most
advantageous.” In re Estate of

Joffe, 143 Ill. App. 3d at 440

. The result is that once a
beneficiary has accepted a benefit under the will, he will be estopped from asserting any
claim inconsistent with or contrary to the validity of that will.

Kyker, 117 Ill. App. 3d at 551

;
see also In re Estate of

Joffe, 143 Ill. App. 3d at 440

-41.
¶ 29        On appeal, Robert acknowledges the doctrine of election, but argues that it could not
have been used to bar his petition because it applies only to wills and not to trusts. Dixon,
on the other hand, contends that the circuit court properly extended the application of the
doctrine to the trust in this case. The parties concede, and our research has revealed, that no
Illinois case has specifically addressed whether the doctrine of election applies to trusts.
Accordingly, we are faced with a case of first impression in Illinois. For the reasons that
follow, we find that the doctrine is applicable to the trust at bar.
¶ 30        Although no Illinois case has yet directly extended the doctrine of election to trusts, it is
well established in Illinois that when “construing trusts *** the court will apply the same
rules of construction that are applicable in construing wills.” Harris Trust & Savings Bank
v. Donovan,

145 Ill. 2d 166

, 172 (1991); see also First National Bank of Chicago v. Canton
Council of Campfire Girls, Inc.,

85 Ill. 2d 507

, 513 (1981) (same); see also Handelsman v.
Handelsman,

366 Ill. App. 3d 1122

, 1130 (2006) (holding that “in general, will substitutes
are to be construed according to the rules used to construe wills”); see also Restatement
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(Third) of Property § 7.2 (2003) (“[a]lthough a will substitute need not be executed in
compliance with the statutory formalities required for a will, [it] is, to the extent appropriate,
subject to *** [the] rules of construction and other rules applicable to testamentary
dispositions” (emphasis added)).
¶ 31       The rationale for construing trusts according to the rules for will construction has been
twofold. First, our courts have taken into account the proliferation of trusts as an alternative,
if not the preferred, means of passing property at death. See, e.g., Handelsman,

366 Ill. App. 3d

at 1129-30. Second, our courts have noted the similarities in interest obtained by a
beneficiary of a trust and a will, and observed that it is logical to apply the rules for
construing wills to testamentary trusts that differ from wills in form but not in purpose or
substance. See, e.g., Handelsman,

366 Ill. App. 3d

at 1130 (“ ‘[T]he owner who retains both
the equitable life interest and the power to alter and revoke the beneficiary designated has
used the trust form to achieve the effect of testation. Only nomenclature distinguishes the
remainder interest created by *** a trust from the mere expectancy arising under a will.’ ”
(quoting John H. Langbein, The Nonprobate Revolution and the Future of the Law of
Succession, 97 Harv. L. Rev. 1108, 1113 (1984))); see also Robert S. Held, Refuse the
Bequest or Lose the Will Contest: The Unforgiving Doctrine of Election, 98 Ill. B.J. 374, 375
(2010) (noting that, “[g]iven the prevalence of living trusts as nonprobate ‘will substitutes’
*** any distinction between wills and will-substitute trusts is arbitrary”). As one of our
appellate courts aptly explained:
“ ‘[T]he availability of nontestamentary methods of making disposition[s] should not
mean that substantive policies applicable to testamentary dispositions have no
application. Thus, increasingly, statutes and case law in the various states are coming to
recognize *** that the rights of the spouses and creditors of testators and of settlers of
revocable trusts are fundamentally alike, because both the testator and the settlor have
retained their complete control over the property that is subject to the will or trust
instrument. Similarly, whatever the technicalities of concept and terminology, the
interests the revocable-trust beneficiaries will receive on the death of the settlor should,
generally at least, receive the same treatment and should be subject to the same rules of
construction as the “expectancies” of devisees.’ ” Handelsman,

366 Ill. App. 3d

at 1129-
30 (quoting Restatement (Third) of Trusts § 25, cmt. a, at 379 (2003).6
6
We note that several of our state’s legislative enactments already equate wills and
testamentary trusts. For example, the Illinois Trusts and Trustee Act recognizes no distinction
between wills and will substitutes but, rather, states that the Act applies to every trust, whether
created under a decedent’s will or an inter vivos declaration of trust. See 760 ILCS 5/3(2) (West
2006) (“This Act applies to every trust created by will, deed, agreement, declaration or other
instrument ***.”). The Illinois Principal and Income Act similarly explicitly equates wills to will
substitutes (such as trusts), providing that it “governs the administration of a decedent’s estate
whether settled by an executor or administrator or by a trustee under a trust instrument,” and that
“the references to representatives and to legacies shall be read as applying to trustees and to
distributions under a trust instrument.” 760 ILCS 15/6(f) (West 2006); see also Restatement (Third)
of Property § 7.2, cmt. a (2003) (“[a]s will substitutes have proliferated and become alternative
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¶ 32       Moreover, those jurisdictions that have addressed the application of the doctrine of
election to trusts have rejected the notion that the doctrine is exclusively confined to wills
and cannot be used in the context of other instruments, including trusts. See Holzbaugh v.
Detroit Bank & Trust Co.,

124 N.W.2d 267

, 269 (Mich. 1963) (applying the doctrine of
election to a testamentary trust); In re Beglinger Trust,

561 N.W.2d 130

, 131 (Mich. Ct. App.
1997) (same); Thompson v. Soles,

263 S.E.2d 599

(N.C. 1980) (applying the doctrine of
election to a deed; noting that “[t]he doctrine of election frequently, though not exclusively,
arises in case of wills; but the principle in its very nature seems to apply equally to other
instruments and transactions”); see also John Norton Pomeroy, A Treatise on Equity
Jurisprudence §§ 463, 470 (2d ed. 1892) (noting that “[t]he cases of election so frequently
arise from wills that the general rules concerning it have sometimes been laid down *** in
language which appears to confine it to those instruments,” but that, in fact, “the doctrine of
election *** applies to all instruments of donation–to deeds, settlements and the like, as well
as to wills”).
¶ 33       In Holzbaugh, the Michigan Supreme Court was unequivocal in its determination that
the doctrine of election applies to trusts.

Holzbaugh, 124 N.W.2d at 269

. In that case, after
specific bequests to certain family members, the deceased’s will bequeathed the residue of
his estate to a trustee and directed the trustee to pay specified amounts to the family members
and the remainder to three chosen charities.

Holzbaugh, 124 N.W.2d at 267

. After receiving
approximately $400,000 from the testamentary trust, the family members filed a petition to
invalidate the trust and have the corpus designated for charity be distributed to them under
the laws of descent and distribution as intestate property.

Holzbaugh, 124 N.W.2d at 268

.
The petition was dismissed by the trial court on the basis of the application of the doctrine
of election.

Holzbaugh, 124 N.W.2d at 268

. The Michigan Supreme Court affirmed that
dismissal, noting:
“Among the rules which have become axiomatic is one that a party must be
consistent and not contradictory in the positions which he takes. In the language of Lord
Kenyon, he must not ‘blow hot and cold’ at the same time, and one of the most important
applications of the rule is where a party endeavors to establish a right or title in himself
under one provision or implication of a deed or other instrument by ignoring or
contradicting another provision or implication which is destructive or fatally repugnant.
Now according to the reason of the rule which applies as well to deeds as to wills a
person cannot claim under the instrument without confirming it. He must found his claim
on the whole and cannot adopt that feature or operation which makes in his favor and at
the same time repudiate or contradict another feature or operation which is counter or
adverse to it.” (Emphasis omitted.) (Internal quotation marks omitted.)

Holzbaugh, 124 N.W.2d at 269

(quoting Jacobs v. Miller,

15 N.W. 42

, 45 (Mich. 1883) (testamentary
trust beneficiaries estopped from challenging validity of trust because they accepted
benefits from that trust)).
means of passing property at death,” “[t]his Restatement (along with the Restatement Third, Trusts,
the Revised Uniform probate Code, and the Uniform Trust Code) moves toward the policy of
unifying the law of wills and will substitutes”).
-11-
¶ 34       More recently, in In re Beglinger Trust,

561 N.W.2d 130

, 132 (Mich. Ct. App. 1997), the
Michigan Appellate Court applied the rationale of its supreme court in Holzbaugh to a set
of facts similar to the case at bar. In that case, the beneficiaries to a decedent’s trust filed a
petition to set aside the trust, claiming that the decedent lacked capacity to form the trust, that
the trust did not reflect the decedent’s intent, that the trust was the result of the undue
influence of the trustee, and that the trust was the result of the misrepresentations of the
trustee. In re Beglinger

Trust, 561 N.W.2d at 132

. The probate court granted the trustee’s
motion for summary judgment finding that the beneficiaries had received payments due them
under the trust and, therefore, had acquiesced to the validity of the document. In re Beglinger

Trust, 561 N.W.2d at 131

. The court stated that it would be inequitable for the trust
beneficiaries to be allowed to pursue their claim and that they were therefore estopped from
challenging the trust. In re Beglinger

Trust, 561 N.W.2d at 131

. The appellate court affirmed,
reiterating that the doctrine of election will act to bar beneficiaries to a trust from
simultaneously taking from the trust and challenging the trust document. In re Beglinger

Trust, 561 N.W.2d at 132

. As the court in In re Beglinger Trust held:
“Under the doctrine of election, a party who accepts a benefit under a will adopts the
whole and renounces every right inconsistent with it. [Citations.] In Michigan, this
principal was applied to a party who accepted benefits under a testamentary trust.
[Citation.] Contestants’ attempt to challenge the trust after having elected to accept its
benefits in an attempt to ‘blow hot and cold at the same time’ and is barred.” In re
Beglinger

Trust, 561 N.W.2d at 132

.
Cf. Burnet v. First National Bank of Chicago,

12 Ill. App. 2d 514

, 528-29 (1957) (holding
that where husband created an inter vivos trust by the use of some of his wife’s property as
well as his own and provided for payment of income therefrom to wife during her life and
for certain charitable and other dispositions thereafter, and wife, with full knowledge of her
right to the power of appointment given to her by the trust agreement, renounced the same
in her will and accepted the trust income, wife was estopped from claiming any interest in
the trust assets, which were allegedly traceable to her separate estate property and her
executrix stood in her shoes and was also estopped).
¶ 35       We agree with the rationale of the Michigan Supreme Court, as well as Illinois decisions,
which have found it logical to apply the rules of will construction to testamentary trusts that
differ from wills in form but not in purpose or substance. See Handelsman,

366 Ill. App. 3d

       at 1129-30 (quoting Restatement (Third) of Trusts § 25, cmt. a (2003)). Since the trust at
issue in this case was used to achieve the effect of testation, we perceive no reason why the
doctrine of election ought not to apply to the trust with the force it would apply if the
document at issue were a will. See Handelsman,

366 Ill. App. 3d

at 1130 (“Only
nomenclature distinguishes the remainder interest created by *** a trust from the mere
expectancy arising under a will.” (Internal quotation marks omitted.)); see also Estate of
Williamson v. Williamson,

275 Ill. App. 3d 999

, 1008 (1995) (the “doctrine of election
-12-
should be applied when justice demands”).7
¶ 36       Accordingly, applying the doctrine of election to the facts of this case, we hold that
Robert is barred from challenging the sixth amendment to the trust. It is undisputed by the
parties that Robert took 14 items of personal property from the decedent’s home “as partial
distribution of [his] interest from the [trust], as amended” and that those items belonged to
the trust. Since Robert has voluntarily accepted a benefit from the trust, he is held to have
ratified and confirmed the trust document in its entirety and cannot now set up claims
challenging the operation of that document. See

Kyker, 117 Ill. App. 3d at 551

; see also In
re Estate of

Joffe, 143 Ill. App. 3d at 440

(under the doctrine of election, “one cannot
simultaneously accept benefits conferred by a will while setting up claims contrary to the
terms of the document itself”; rather, one must accept or reject the instrument in its entirety
and “cannot pick and choose those clauses one finds most advantageous”); In re Estate of
King,

245 Ill. App. 3d 1088

, 1097-99 (1993) (holding that beneficiaries who received
personal property under residuary estate were barred by the doctrine of election from
contesting the will).
¶ 37       Robert nevertheless contends that it would be unfair to apply the doctrine of election
under the circumstances of this case because the value of the property he took from the trust
was “nominal” and, therefore, not an acceptance of a benefit conferred by the trust in any
meaningful sense. We disagree.
¶ 38       This same argument was raised and rejected by our appellate court in In re Estate of
King. In that case, just as here, the plaintiffs, beneficiaries under the decedent’s will filed a
petition contesting the will after having distributed the tangible personal property of the
decedent among themselves. In re Estate of

King, 245 Ill. App. 3d at 1091

. The circuit court
granted summary judgment in favor of the executrix and dismissed the petition to contest the
will pursuant to the doctrine of election. In re Estate of

King, 245 Ill. App. 3d at 1093

. The
appellate court affirmed rejecting the beneficiaries’ argument that they should not be
precluded from maintaining the will contest by their acceptance of the distribution of some
“sentimental” items from the estate. In re Estate of

King, 245 Ill. App. 3d at 1098

. The court
explained that the beneficiaries were attempting to argue that the value of a legacy or bequest
should control the application of the doctrine of election. In re Estate of King,

245 Ill. App. 3d

at 1098. The court rejected this argument reiterating that “under Illinois law *** it is the
taking of inconsistent positions under the will rather than the value of the property taken
under the will which [is] controlling.” In re Estate of

King, 245 Ill. App. 3d at 1098

.
¶ 39 Robert further contends that the circuit court erred in dismissing his petition pursuant to
7
Robert argues on appeal that the doctrine of election should generally not be extended to
trusts because acceptance of property during the lifetime of a settlor, which is permitted under living
trusts, could automatically foreclose a beneficiary’s right to contest postdeath. However, Robert
argues a set of facts that are not before this court. As shall be elaborated below, Robert took from
the trust after the decedent died, with full knowledge that the property taken belonged to the trust.
In addition, he concedes that he took the property as “partial distribution of his interest” in the trust,
as amended. Moreover, we limit our application of the doctrine of election to trusts, to the particular
circumstances of this case.
-13-
the doctrine of election because it failed to consider the well-established exceptions to that
doctrine. Specifically, Robert argues that there is ambiguity as to whether he had full
knowledge of the facts and circumstances, at the time the personal property was divided
between him and his siblings. We disagree.
¶ 40 Our courts recognize only two exceptions to the doctrine of election. Under the first
exception, to trigger the application of the doctrine, acceptance of a benefit under a provision
of the testamentary document must have been made with full knowledge of the relevant facts
and circumstance, including the contents of that document and the circumstances
surrounding its execution. See

Kyker, 117 Ill. App. 3d at 551

(citing Elmore v. Carter,

289 Ill. 560

, 562 (1919), Dougherty v. Gaffney,

239 Ill. 640

, 643 (1909), and In re Estate of
MacLeish,

46 Ill. App. 3d 957

, 961 (1977)). Under the second exception, even though a
person accepts a benefit under the will, he is not precluded from questioning the validity of
any provisions of the document that are contrary to the law or public policy. See

Kyker, 117 Ill. App. 3d at 552

(citing Chaney v. Baker,

302 Ill. 481

, 484 (1922), Elmore v. Carter,

289 Ill. 560

, 562 (1919), and In re Estate of Gerbing,

22 Ill. App. 3d 454

, 458 (1974), aff’d in
part & rev’d in part on other grounds,

61 Ill. 2d 503

(1975)).
¶ 41        In the present case, Robert fails to come under the protective banner of either of these
exceptions. First, as to the exception allowing for questioning the validity of any provisions
on the grounds that they violate law or public policy, Robert has not challenged any portion
of the trust on that basis so as to avail himself of that exception. See

Kyker, 117 Ill. App. 3d at 552

.
¶ 42        What is more, Robert similarly cannot avail himself of the exception allowing the
challenge to a testamentary document to proceed if one’s acceptance of those benefits was
not made with full knowledge of the circumstances of the execution of the document. In that
respect, the record reveals that in his petition to contest the sixth amendment to the trust,
filed on September 27, 2010, Robert asserted that the decedent did not possess the requisite
mental capacity to execute the trust amendment and that Dixon executed undue influence
over the decedent, as well as breached his fiduciary duties in appointing himself trustee. The
record further indicates that in support of these assertions, Robert provided the circuit court
with letters of two of decedent’s treating physicians attesting to the decedent’s inability to
make financial decisions. These letters were signed by the physicians in February 2010, more
than six months prior to Robert filing his petition to contest the trust amendment. Under
these circumstances, Robert cannot genuinely contend that he was not aware of the
circumstances surrounding the execution of the trust amendment. See Kyker,

117 Ill. App. 3d

at 552 (holding that where petitioner asserted in her will contest petition that the testator
did not possess the requisite capacity to execute the will and that the executor exerted undue
influence over the testator, “it [was] clear, given the two grounds of her petition, that she was
fully aware of the circumstances surrounding the execution of the will that she alleged in her
original pleading in this cause”); see also In re Estate of

Joffe, 143 Ill. App. 3d at 442

       (holding that because the petitioners alleged lack of testamentary capacity on the part of the
testator and undue influence on the part of the executor at the time the will contest petition
was filed, they knew at that point in time all the material facts; “we find it appropriate to
focus on [the] petitioners’ conduct at the time the will contest petition was filed. At that time,
-14-
if not earlier, petitioners must have been aware of all the facts material to the execution of
the will; this much, at least, is manifest from the very fact that the will contest was filed.”
(Emphasis added.)); see also In re Estate of King,

245 Ill. App. 3d

at 1100 (“resolution of
whether acceptance of the bequest was made with full knowledge focuses on whether or not
the beneficiary knows or is prevented from learning the circumstances concerning execution
of the will, not the effect of his or her acceptance of the bequest on the legal ability to
maintain the will contest action. *** [P]laintiffs are deemed to know all relevant facts
concerning execution of the will at the time the will contest petition was filed. *** [P]laintiffs
must also be deemed to have made an election at the time they filed their will contest
petition.” (Emphasis added and omitted.)).
¶ 43       Moreover, the record directly rebuts Robert’s assertion that he was not fully aware of the
facts and circumstances of the trust provisions at the time he took personal property from the
trust, so as to make an informed election. The record reveals that prior to filing his petition
contesting the sixth amendment, Robert received trust property on at least two occasions
after decedent’s death (on May 25, 2010, and July 16, 2010). Despite receiving letters from
Dixon’s counsel informing him of the appointment of Dixon as trustee, and requesting that
Robert return the property taken from the decedent’s home to the trust, Robert repeatedly
refused to cooperate with Dixon. Robert specifically refused Dixon’s requests to return the
removed property or, in the very least, to provide Dixon with an itemized list of that
property. Instead, while keeping the taken property, Robert filed his petition contesting the
sixth amendment to the trust, which appointed Dixon as trustee. Although Robert eventually
agreed to provide Dixon with a receipt of the 14 items removed from the decedent’s home
on November 22, 2010, in that receipt, he explicitly acknowledged that the items were taken
as “a partial distribution of [Robert’s] interest from the [trust], as amended.” Robert also
conceded that the general bill of sale transferring all of the decedent’s personal property to
the trust was executed on October 18, 2003, years before the decedent’s death, and while
Robert himself was trustee. Under these circumstances, Robert cannot genuinely contend that
he lacked full knowledge of the facts and circumstances of his election to take under the
trust. See, e.g.,

Kyker, 117 Ill. App. 3d at 551

; see also In re Estate of

Joffe, 143 Ill. App. 3d at 442

; see also In re Estate of King,

245 Ill. App. 3d

at 1100. Nor can he argue ignorance
of the law regarding the equitable doctrine of election. See Oglesby v. Springfield Marine
Bank,

395 Ill. 37

, 64 (1946) (ignorance of the law regarding the doctrine of election will not
relieve an electing beneficiary of its consequences).
¶ 44       In coming to this conclusion, we have considered the case of In re Estate of MacLeish,

46 Ill. App. 3d 957

(1977), cited by Robert and find it inapposite. In MacLeish the testator’s
son was given the use of a house rent free for his lifetime under the will. Estate of

MacLeish, 46 Ill. App. 3d at 958

. The beneficiary had resided in the house for 28 years prior to the
testator’s death and had regularly paid $200-per-month for rent under the terms of the written
lease in effect prior to the testator’s death. Estate of