EXHIBIT (12)



                               September 13, 2002


Van Kampen Florida Insured Tax Free Income Fund
1 Parkview Plaza
Oakbrook Terrace, Illinois 60181-5555

Van Kampen Insured Tax Free Income Fund
1 Parkview Plaza
Oakbrook Terrace, Illinois 60181-5555

Ladies and Gentlemen:

         We have acted as special counsel to the Van Kampen Insured Tax Free
Income Fund (the "Acquiring Fund"), a series of the Van Kampen Tax Free Trust
(the "Trust"), an open-end management investment company organized as a Delaware
business trust, and the Van Kampen Florida Insured Tax Free Income Fund (the
"Target Fund"), another series of the Trust, in connection with the Acquiring
Fund's acquisition of all of the assets of the Target Fund, solely in exchange
for Class A, Class B and Class C shares of beneficial interest of the Acquiring
Fund and the assumption by the Acquiring Fund of all of the liabilities of the
Target Fund, and the subsequent liquidation of the Target Fund (the
"Reorganization") pursuant to the Agreement and Plan of Reorganization, dated
June 24, 2002, between the Acquiring Fund and the Target Fund (the "Agreement").
You have requested our opinion regarding whether the Reorganization will be
treated for United States federal income tax purposes as a reorganization
qualifying under Section 368(a) of the Internal Revenue Code of 1986, as amended
(the "Code"). Unless otherwise defined, capitalized terms used in this opinion
have the meanings assigned to them in the Agreement.

         In connection with our opinion, we have reviewed originals or copies,
certified or otherwise identified to our satisfaction, of the Agreement, the
Proxy Statement/Prospectus (prepared with respect to the Reorganization), the
Statement of Additional Information (also prepared with respect to the
Reorganization), and such




Van Kampen Florida Insured Tax Free Income Fund
Van Kampen Insured Tax Free Income Fund
September 13, 2002
Page 2


other documents, certificates and records as we have deemed necessary or
appropriate as a basis for the opinion set forth below. We have assumed that the
Reorganization will be consummated in accordance with the Agreement, the Proxy
Statement/Prospectus, the Statement of Additional Information, and such other
documents, certificates and records and that statements as to factual matters
contained in such documents are and will continue to be correct.

         For purposes of our opinion, we have assumed the legal capacity of all
natural persons, the genuineness of all signatures, the authenticity of all
documents submitted to us as originals, the conformity to original documents of
all documents submitted to us as certified, conformed or photostatic copies and
the authenticity of the originals of such latter documents.

         In rendering our opinion, we have also relied upon statements and
representations of officers and other representatives of the Acquiring Fund and
the Target Fund and have assumed that such statements and representations are
and will continue to be correct without regard to any qualification as to
knowledge or belief.

         In rendering our opinion, we have relied on the Code, Treasury
regulations, judicial authorities, published positions of the Internal Revenue
Service (the "Service") and such other authorities as we have considered
relevant, all as in effect as of the date of this opinion and all of which are
subject to differing interpretations or change at any time (possibly with
retroactive effect). A change in the authorities upon which our opinion is based
could affect our conclusions. No assurance can be given that the Service would
not assert, or that a court would not sustain, a position contrary to this
opinion.

         Based upon and subject to the foregoing, we are of the opinion that,
for United States federal income tax purposes, the Reorganization will be
treated as a reorganization within the meaning of Section 368(a) of the Code.

         Except as set forth above, we express no other opinion. This opinion is
expressed as of the date hereof, and we disclaim any undertaking to advise you
of any subsequent changes of the matters stated or assumed herein or any
subsequent





Van Kampen Florida Insured Tax Free Income Fund
Van Kampen Insured Tax Free Income Fund
September 13, 2002
Page 3



changes in applicable law. This opinion is for your benefit and is not to be
used, circulated, quoted or otherwise referred to for any other purpose.



                               Very truly yours,

                               /s/ SKADDEN, ARPS, SLATE,
                                   MEAGHER & FLOM (ILLINOIS)