Trusts and Estates
Ca. Trs. & Estates Quarterly 2020, Volume 26, Issue 4
Content
- Chairs of Section Subcommittees
- Editorial Board
- From the Chair
- 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
- 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
- Litigation Alert
LITIGATION ALERT
By Jeremiah J. Moffit, Esq.,* Catherine M. Swafford, Esq.,* Matthew R. Owens, Esq.,* and Courtney A. Sorensen, Esq.*
STATUTORY METHOD OF REVOCATION IS AVAILABLE TO SETTLORS UNLESS THE TRUST PROVIDES AN EXCLUSIVE METHOD OF REVOCATION
Cundall v. Mitchell-Clyde (2020) 51 Cal.App.5th 571
The Second District Court of Appeal held the settlor may revoke the trust under Probate Code section 15401, subdivision (a)(2), unless a trust instrument provides an exclusive method of revocation.