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Taxation

Ca. Tax Lawyer 2016, VOLUME 25, NUMBER 2

Contents

Message from the Chair……………………………………………………………………………………………………..2

Problems Regarding Recently Enacted Provisions Relating to the Portability of a Deceased Spouse’s Unused (Unified Gift/Estate Tax) Exemption ("DSUE")
and Proposed Solutions to Those Problems…………………………………………………………………………..3
By Richard S. Kinyon and Robin L. Klomparens

Proposal to Clarify Portion Rules That Determine When a Power Holder Other Than the Grantor is Treated as the Owner of Trust Income……………………………………………………8
By Robert Denham

Simplified Return Filing and Tax Payments for Partnership and Limited Liability Company Conversions……………………………………………………………………………………………………..14
By Layton L. Pace

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