Legal Question in Wills and Trusts in Illinois

First, it would be good for you to get out of the habit of thinking of the judge as a problem. The judge holds the keys to the kingdom. If you look at the judge as an obstruction you risk irritating the most important person in the room.

Second, the year of death controls not the date the courtroom drama ends.

Third, there is no plan in the works for Illinois to enact an inheritance tax. You may be thinking of the Federal Estate Tax. This should not effect an estate of this size.

I think you may be confusing issues. I suspect that the reason why distributions can't yet be made is because creditors (not just taxing authorities) need to be given a chance (generally 6 months after estate is opened) to file claims against the estate. Until that period ends, the executor can't know how much, if anything, should be distributed to beneficiaries.