Trusts and Estates
Ca. Trs. & Estates Quarterly 2020, Volume 26, Issue 4
Content
- Chairs of Section Subcommittees
- Editorial Board
- From the Editor-in-chief
- Grieve V. Commissioner: Death of the Minority Premium Model (Taxpayers Dodge a Bullet)
- Inside this Issue:
- It’S a Gift If You Do. It’S a Gift If You Don’T. What Lurks In the Shadows When An Interested Fiduciary Acts
- Litigation Alert
- Tax Alert
- The California Throwback Tax Applicable To Distributions of Previously Untaxed Accumulated Trust Income To California Resident Beneficiaries
- Tips of the Trade: North To Alaska For An Ante-mortem Probate
- Undue Influence: Pressure Brought To Bear Directly On the Burden of Proof
- From the Chair
FROM THE CHAIR
By Ellen McKissock, Esq. *
In an era when membership in bar associations is dwindling and the COVID-19 pandemic is making in-person meetings impossible, it is more important than ever for your TEXCOM representatives to remain committed to providing relevant services not accessible anywhere else. As I step into the role of Chair of TEXCOM, the weight of guiding TEXCOM’s energetic and dedicated representatives completely remotely during these endless days of pandemic tedium is palpable. Mark Poochigian, my predecessor, left big shoes to fill. His ability to transition TEXCOM from our invigorating in-person meetings to the "ZOOM where it happens," without skipping a beat was impressive. As the pandemic swallowed us, and our businesses changed, TEXCOM volunteers (themselves busy lawyers) gave hours of their time seeking emergency orders for remote notarization, commenting on statutes of limitation under Emergency Rule 9, and addressing issues related to electronic wills.1 TEXCOM’s work increased and without a second thought, its members acted.
Passing the baton to new leaders and welcoming new members to TEXCOM almost seems to be the easy part, because we have done it regularly and have such a strong backbone of supportive team members. Our leaders, such as Mark, do not leave TEXCOM, but remain as Esteemed Former Officers ("EFOs") for three more years, guiding the new Chair—who has already served TEXCOM for seven years. Stepping into the role of Chair is daunting, but I know the EFOs will be there to support and guide me.
First, as is tradition, I would like to introduce you to our new members. Then, we will return to the topic of how TEXCOM remains relevant and indispensable to its members, especially during this pandemic.