Trusts and Estates
Ca. Trs. & Estates Quarterly 2017, Volume 23, Issue 2
Content
- Planning For Digital Assets In California, Now With Less Uncertainty!
- Reports of Their Death Are Greatly Exaggerated: the Viability of No Contest Clauses Against Direct Contests Brought Without Probable Cause
- Tips of the Trade - Planning For Digital Assets
- Subtracting Insult From Injury: How You Can Use California's "Survivor Bill of Rights" To Protect the Homes of Grieving Heirs
- Private Annuities Are Fun
PRIVATE ANNUITIES ARE FUN
By Bruce Givner, Esq.* and Owen Kaye, Esq.*
I. INTRODUCTION
A. Limited Chances To Engage In Sophisticated Estate Tax Planning
With a $5,490,000 lifetime transfer tax exclusion, taxable estates are few and far between. For that reason alone, most lawyers who engage in estate planning will not have many opportunities during the year to engage in sophisticated estate tax planning.