In all cases where a trustee has been or shall be appointed by order of a circuit court, such court has authority to authorize the payment of interest on any mortgage which is a lien upon the trust estate, to authorize the payment of taxes and assessments levied upon or assessed against the trust estate, to authorize the payment of the insurance premiums on any policy of insurance on the buildings and personal property of the trust estate, and to authorize the making of repairs and the payment therefor, when it appears for the best interests of the estate; and where a trustee has paid any such interest, taxes, assessments, insurance premiums, or for repairs, and it appears that such payments were for the best interests of the estate and the protection and preservation thereof, the court, on application or by report, has authority to approve such payments.
2-1404.Preservation of trust estates.
Article II. Civil Practice · Part 14. Post-Judgment · Not amended since adoption on record · Last verified July 20, 2026
In one sentenceSection 2-1404 lets a court-appointed trustee pay a trust estate's mortgage interest, taxes, insurance, and repairs when it serves the estate's best interest, and lets the court approve those payments after the fact.
Full Text of 735 ILCS 5/2-1404
Plain-English Summary
For a trust run by a trustee the circuit court appointed, the court can authorize paying mortgage interest on a lien against the trust estate, taxes and assessments levied on it, insurance premiums on its buildings and personal property, and the cost of repairs, whenever doing so serves the estate's best interest.
If the trustee already made those payments, and they turn out to have served the estate's best interest and its protection and preservation, the court can approve them retroactively, either on application or through a report.
Frequently Asked Questions
What expenses can a court authorize a trustee to pay under Section 2-1404?
Mortgage interest, taxes and assessments, insurance premiums, and repairs on the trust estate.
Does the trustee need court approval before making these payments?
The court can authorize them in advance when it appears to be in the estate's best interest.
What if the trustee already paid these expenses without asking first?
The court can approve the payments after the fact if they served the estate's best interest and its protection and preservation.
Does this section apply to any trustee?
No, only a trustee appointed by order of a circuit court.
How does a trustee get retroactive approval for payments already made?
By application, or through a report submitted to the court.
Amendment History
(Source: P.A. 84-621.)
Source & verification. Section text and amendment history are
reproduced verbatim from the Illinois Compiled Statutes, published by the
Illinois Compiled Statutes, Illinois General Assembly / Legislative Reference Bureau. Last verified July 20, 2026.
· Official source
Also known as: trust estate court approved expenses illinoistrustee payment approval illinoiscourt appointed trustee repairs taxes illinois