Illinois Code § 725 ILCS 5/115-10.4

Admissibility of prior statements when witness is deceased.
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(a) A statement not specifically covered by any other hearsay exception
but having equivalent circumstantial guarantees of trustworthiness is not
excluded by the hearsay rule if the declarant is deceased
and if the court determines that:

 
 
(1) the statement is offered as evidence of a 
 
material fact; and

 
 
(2) the statement is more probative on the point for 
 
which it is offered than any other evidence which the proponent can procure through reasonable efforts; and

 
 
(3) the general purposes of this Section and the 
 
interests of justice will best be served by admission of the statement into evidence.

 
(b) A statement may not be admitted under this exception unless the
proponent of it makes known to the adverse party sufficiently in advance of the
trial or hearing to provide the adverse party with a fair opportunity to
prepare to meet it, the proponent's intention to offer the statement, and the
particulars of the statement, including the name
of the declarant.

 
(c) Unavailability as a witness under this Section is limited to the
situation in which the declarant is deceased.

 
(d) Any prior statement that is sought to be admitted under this Section
must have been made by the declarant under oath at a trial, hearing, or other
proceeding and been subject to cross-examination by the adverse party.

 
(e) Nothing in this Section shall render a prior statement inadmissible for
purposes of impeachment because the statement was not recorded or otherwise
fails to meet the criteria set forth in this Section.

material fact; and
which it is offered than any other evidence which the proponent can procure through reasonable efforts; and
interests of justice will best be served by admission of the statement into evidence.

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