Trusts and Estates
Ca. Trs. & Estates Quarterly 2019, Volume 25, Issue 4
Content
- Application For Leave To File Amicus Curiae Brief
- Barefoot V. Jennings: a Disinherited Trust Beneficiary's Standing To Bring a Trust Contest In Probate Court Now Teeters Before the California Supreme Court
- Brief of Amicus Curiae Executive Committee of the Trusts and Estates Section of the California Lawyers Association In Support of Petitioner
- Chairs of Section Subcommittees
- Does Kaestner Have Any Relevance For the Taxation of Trusts In California?
- Editorial Board
- From the Chair
- From the Editors-in-chief
- Inside this Issue:
- Litigation Alert
- Tax Alert
- Till Death Do We Litigate That Divorce
- Tips of the Trade: Pitfalls of Split-interest Trusts For Blended Families
- Tax Planning Using California's Decanting Statute
TAX PLANNING USING CALIFORNIA’S DECANTING STATUTE
By Andrew M. Katzenstein*
MCLE Article
I. INTRODUCTION
California’s decanting statute took effect on January 1, 2019. The decanting rules are found in Probate Code section 19501 et seq.