I have a client in IL that has recently passed. Her estate is just shy of $4m therefore not subject to any estate tax liability. My question is that my client has a lawsuit pending which has not yet been settled nor was it the cause of her death. assuming the lawsuit is settled for an amount that has not yet been determined which could take another 2 years –is that amount although unknown now but what ever that settlement happens will be payable to her estate –Will that amount be added to her existing estate even though today she is under the $4m threshold or is not subject to estate taxes because her powers ended upon death?