In Imm Acceptance Corp. v. First National Bank & Trust Co. of Evanston (1986), 148 Ill. App. 3d 949, 499 N.E.2d 1012, 102 Ill. Dec. 232, the appellate court held that a statute of frauds does apply to the sale of beneficial interest in an Illinois land trust. The court pointed out, however, that title of property does not necessarily involve ownership of property. Title refers to the legal relationship to land, while ownership is comparable to control. The key elements of ownership are control, and the right to enjoy the benefits of the property.