Trusts and Estates
Ca. Trs. & Estates Quarterly VOLUME 31, ISSUE 1, 2025
Content
- THANK YOU TO OUR 2024 TRUSTS & ESTATES CONTRIBUTORS
- 2024 Legislation: New Laws That Trust and Estate Practitioners Should Know
- Chairs of Section Subcommittees
- Editorial Board
- Inside This Issue
- Letter From the Chair
- Letter From the Editor
- Litigation Alert
- McLe Self-study Article Assembly Bill 2016: a Study of New Legislation
- McLe Self-study Article Navigating the Complexities of Fine Art and Collectibles For Fiduciaries
- McLe Self-study Article the Ending For California Residents? California Taxation of Incomplete Gift Nongrantor Trusts
- Tax Alert
TAX ALERT
Written by Jenny Hill Bratt, John Crisp, Darian Hackney, Justin Hepworth, Allison Hirsh, Jacob Kwitek, Mariah Lohse, Austin Prewitt, Corey Steady and Molly Unterseher*
This article summarizes selected developments in federal and state taxation since the last issue of the Quarterly that may be of interest to trust and estate attorneys. "IRC" refers to the Internal Revenue Code of 1986, as amended. "Treas. Reg." refers to any treasury regulation. "IRS" refers to the Internal Revenue Service.
I. FEDERAL ADMINISTRATIVE & LEGISLATIVE ACTIVITIES
A. Proposed Regulations on Foreign Trusts and Gifts