Illinois Code § 755 ILCS 5/24-10

Interest on property withheld by representative of decedent's
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estate.) At the expiration of a period of 2 years after the issuance of letters
of office in a decedent's estate, the representative shall be charged
with interest at the rate of 10% per year on the fair
market value of all the personal estate which has come into
his possession or control and has not been properly paid out
or distributed, except for good cause shown. The interest
shall run from 2 years after the issuance of letters or
if personal estate comes into his possession or control
subsequent to 2 years after the issuance of letters,
interest on the subsequently acquired personal estate runs from 6
months after such personal estate comes into his possession or control,
except for good cause shown.

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