Illinois 2025-2026 Regular Session

Illinois Senate Bill SB0264

Introduced
1/24/25  
Refer
1/24/25  
Refer
2/4/25  

Caption

TRUST CD-VIRTUOUS TRUSTS

Summary

SB0264 amends the Illinois Trust Code to create a new category of trust called a “virtuous trust.” The bill allows a trust to be established for a business or other noncharitable purpose even when there is no definite or definitely ascertainable beneficiary, so long as the trust is created by a written instrument. The trust instrument may identify stakeholder groups such as employees, suppliers, customers, or communities, and the trust may hold ownership interests in a wide range of business entities, including corporations, partnerships, LLCs, cooperatives, and joint ventures. The bill also sets out a governance structure for these trusts. It requires a trust purpose committee of at least three fiduciary members, authorizes one or more trust enforcers with the rights of qualified beneficiaries, and provides rules for appointment, vacancy filling, voting, reporting, resignation, removal, and successor selection. Trustees must follow directions from the trust purpose committee unless doing so would clearly violate the trust terms or constitute a serious fiduciary breach, and trustees are protected from liability except for willful misconduct. The bill further exempts virtuous trusts from the common law rule against perpetuities and limits trust property to its intended use. In practical terms, the bill would expand Illinois law by expressly authorizing a new form of noncharitable purpose trust for business-related or socially oriented objectives. It adds Section 409.5 to the Illinois Trust Code and makes conforming changes to definitions and beneficiary provisions so that trust enforcers and committee members are treated as interested persons/qualified-beneficiary equivalents for enforcement and administration purposes. It also clarifies that a trustee cannot simultaneously serve as a trust enforcer or committee member, preserving separation of roles. The overall sentiment reflected by the bill text is policy-forward and facilitative, with the measure designed to give settlors and businesses more flexibility to structure long-term purpose-driven ownership and governance arrangements. Because there are no committee transcripts or recorded votes provided, there is no documented public debate in the supplied materials, and no formal vote history to indicate support or opposition. The main points of potential contention are structural and policy-based rather than procedural. The bill removes the need for a traditional identifiable beneficiary, which may raise concerns about accountability, enforcement, and whether such trusts could be used to entrench control over business assets indefinitely. At the same time, supporters would likely emphasize the bill’s safeguards—mandatory written instruments, fiduciary duties for committee members and enforcers, reporting requirements, court appointment backstops, and limits on trustee conflicts—as mechanisms to ensure oversight and prevent misuse.

Impact

This bill would amend the Illinois Trust Code by adding a new statutory trust form, “virtuous trusts,” and by revising related definitions and creation requirements. It would authorize noncharitable purpose trusts for business or other purposes without definite beneficiaries, exempt them from the rule against perpetuities, and establish new enforcement and governance provisions involving trust enforcers and a trust purpose committee. The changes would affect trust drafting, fiduciary administration, and ownership structures for businesses and other entities in Illinois.

Sentiment

No committee transcript or vote record is provided, so there is no direct evidence of legislative debate or recorded support/opposition in the supplied materials. Based on the bill text alone, the measure appears to be a constructive expansion of trust law aimed at enabling purpose-driven business ownership and long-term stewardship, with built-in oversight mechanisms to address accountability concerns.

Contention

The likely contention centers on whether Illinois should permit a trust with no definite beneficiary to hold business assets for broad or indefinite purposes. Critics may worry about reduced beneficiary accountability, perpetual control, and the possibility of insulating business ownership from ordinary market or inheritance rules. Supporters are likely to focus on the bill’s safeguards: a required written instrument, fiduciary duties for committee members and enforcers, annual reporting, court involvement when vacancies arise, and limits on trustee conflicts and liability.

Companion Bills

No companion bills found.

Previously Filed As

IL HB4436

TRUST CD-VIRTUOUS TRUSTS

IL HB277

Trusts; Trust Proceedings; Trustees

IL SB225

Trusts; Trust Proceedings; Trustees

IL HB1850

Trusts; creating the Uniform Trust Code; definitions; creditor claims; revocable trusts; trustees; duties and powers of trustee; trustee liability; severability; effective date.

IL HB1850

Trust; creating the Uniform Trust Code; definitions; creditor claims; revocable trusts; trustees; duties and powers of trustee; trustee liability; severability; effective date.

IL SB2826

PEN CD-IMRF-BOARD OF TRUSTEES

IL SB19

Estates and Trusts - Compensation of Guardians of Property and Trustees

IL HB27

Estates and Trusts - Compensation of Guardians of Property and Trustees

IL SB126

Estates and Trusts - Resignation of Trustee - Notice

IL HB146

Estates and Trusts - Resignation of Trustee - Notice

Similar Bills

US HR198

Providing for the expenses of certain committees of the House of Representatives in the One Hundred Nineteenth Congress.

MN HC1

A house concurrent resolution relating to the regent nomination joint committee.

IL HR0020

HOUSE RULES-AMEND

CA AB1350

Employment Development Department: policies and practices.

NM HJM2

Combine Standing & Interim Committees

MN HC2

A House concurrent resolution relating to the adjournment of the House of Representatives and Senate until 2026.

CA SB829

California Institute for Scientific Research: CalRx Initiative: vaccines.

AR HB1573

To Reorganize The Standing Committees And The Subject Matter Interim Committees Of The House Of Representatives.