Trusts and Estates
Ca. Trs. & Estates Quarterly 2020, Volume 26, Issue 4
Content
- Chairs of Section Subcommittees
- Editorial Board
- From the Chair
- 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 Editor-in-chief
FROM THE EDITOR-IN-CHIEF
By Mason L. Brawley, Esq.*
I take the helm of the Quarterly with a great deal of humility. I have been a member of the Trusts and Estates Section for as long as I have been an attorney and, throughout that time, I have always admired the Quarterly. Issue after issue, it has consistently provided high-caliber, scholarly articles and legal updates to our Section. It’s an invaluable resource for my practice and I am sure you feel the same.
The quality of the Quarterly is a direct result of the hard work that the Editorial Board puts in, and I am grateful to have a wonderful team to work with this year. Of course, without content there would be no Quarterly. As I have worked on the Quarterly over the last several years, I have been continuously impressed by the articles and content submitted by our colleagues. This issue is no different.
Anne Rudolph and Ralph Hughes co-authored our Tips of the Trade article, which is a novel look at "ante-mortem probate"âproceedings to validate a will, a trust, or both during the lifetime of the decedent.