Illinois Code § 760 ILCS 3/1102

Conversion by trustee.
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A trustee may convert a trust to a total return trust as described in this Article if all of the following apply:

 
 
(1) The trust describes the amount that may or must 
 
be distributed to a beneficiary by referring to the trust's income, and the trustee determines that conversion to a total return trust will enable the trustee to better carry out the purposes of the trust and the conversion is in the best interests of the beneficiaries;
 
 
(2) the trustee sends a written notice of the 
 
trustee's decision to convert the trust to a total return trust, specifying a prospective effective date for the conversion and including a copy of this Article, to all of the qualified beneficiaries; and
 
 
(3) no qualified beneficiary objects to the 
 
conversion to a total return trust in a writing delivered to the trustee within 60 days after the notice is sent. 

be distributed to a beneficiary by referring to the trust's income, and the trustee determines that conversion to a total return trust will enable the trustee to better carry out the purposes of the trust and the conversion is in the best interests of the beneficiaries;
trustee's decision to convert the trust to a total return trust, specifying a prospective effective date for the conversion and including a copy of this Article, to all of the qualified beneficiaries; and
conversion to a total return trust in a writing delivered to the trustee within 60 days after the notice is sent.

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