Jerold I. Horn - Jerold I. Horn
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Jerold I. Horn

Listed in Best Lawyers since 1983
Phone: 309-676-2778

JEROLD I. HORN, born January 25, 1941, and admitted to the bar in 1966, concentrates his practice in estate planning, estate administration and complementary areas of law. Described below (and at the Case History category) are certain themes to which he has devoted special attention.

  • Flexible trusts, individually drafted, can accommodate changes in health, wealth, ages and laws, even long after the creator of the trust has died. Flexible trusts also can promote family harmony and assist beneficiaries to grow personally and to enjoy and manage property responsibly. Flexibility is the keynote of Horn's book, "Flexible Trusts and Estates for Uncertain Times," 5th ed. 2014.
  • Jerold Horn is an authority about making property available for use by family members in multiple generations without subjecting the property to burdens of taxation and divorce. He is the author of the book, "Planning and Drafting for the Generation-Skipping Transfer Tax," ALI-ABA, 2nd ed. 1994.
  • Jerold Horn is a pioneer in designing trusts to take advantage of the prudent investor rule, including investment for total return and use of index funds. One of his early articles on the subject is "Prudent Investor Rule, Modern Portfolio Theory, and Private Trusts: Drafting and Administration Including the 'Give-Me-Five' Unitrust," 33 Real Property Probate and Trust Journal 1, Spring 1998.
  • A person often prefers that after his or her death or disability one or more family members manage the family's property and seek outside help only if, when and to the extent needed.  Horn offers the choices and drafts documents to implement the selections, consistently with sophisticated tax planning. Horn has written and lectured widely about permitting family members to serve and is a source of advice about this subject for attorneys around the country. His article, "Whom Do You Trust: Planning, Drafting and Administering Self and Beneficiary - Trusteed Trusts," 20 Heckerling Institute on Estate Planning, 1986, was an early, comprehensive treatment of the subject.

Yale UniversityJ.D. 1966Princeton UniversityAB 1963
American College of Trust and Estate CounselAmerican College of Tax CounselInternational Academy of Estate and Trust LawAmerican Law InstituteUniversity of Miami Law SchoolPhi Beta Kappa

Case History

Other Publications and PresentationsHorn is the author of many other articles about estate planning including, "Transferring Control of Family Businesses with Discounts in Value for Lack of Control," 24 ACTEC Notes 157, Fall 1998; "Limited Partnerships: Some Thoughts and Theories About Key Issues," 23 ACTEC Notes 36, Summer 1997; and "Using Insurance Proceeds Not Included in Insured''s Gross Estate to Provide Liquidity," CLU Journal, October 1979.  He also is a co-author of the book, "Drafting Wills and Trust Agreements," Illinois Institute for CLE, 1990.  He has presented hundreds of lectures at national, regional and local estate planning institutes.  

Office Location

401 Main Street, Suite 1650
Peoria, IL 61602
United States

Lawyer of the Year Awards

2015 Lawyer of the Year in Trusts and Estates of the Springfield-IL Metro Area2012 Lawyer of the Year in Trusts and Estates of the Springfield-IL Metro Area
Jerold I. Horn has earned a Lawyer of the Year award for 2015!Jerold I. Horn has earned a Lawyer of the Year award for 2012!

Practice Areas

Trusts and Estates

Other Information

Gender: Male