Trusts & Estates Quarterly, Volume 31, Issue 2, 2025

WHEN, WHY AND HOW TO LEAVE RETIREMENT ACCOUNTS TO CHARITY
By Bryan Kirk, Esq.

This article examines the tax-efficient strategies for leaving retirement accounts to charity, emphasizing why traditional IRAs are typically the optimal asset for charitable bequests following recent SECURE Act changes. 

SOME ADDITIONAL ISSUES [AND SOLUTIONS?] RELATING TO THE CALIFORNIA INCOME TAXATION OF ESTATES AND TRUSTS
By Paul N. Frimmer, Esq

This article explores emerging complexities and unresolved issues in the California income taxation of estates and trusts, with particular focus on recent judicial and legislative developments, including the impact of Senate Bill No. 131 and the anti-ING trust rules. 

CONFUSION IN THE WORDING AND APPLICATION OF THE LAWS GOVERNING THE ENTITIES AND INDIVIDUALS CONDUCTING THE BUSINESS OF ACTING AS A FIDUCIARY SUGGESTS A NEED FOR IMPROVEMENT
By Ralph E. Hughes, Esq

This article examines the evolving and often conflicting statutory landscape governing which individuals and entities may lawfully serve as fiduciaries in California. 

In addition, there is a Litigation Alert addressing the recent case Herren v. George S. (2025) 109 Cal.App.5th 410, and a Tax Alert about updates in tax law. 

There are also three self-study MCLE opportunities accessible online only.