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
- Litigation 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
- Tax Alert
TAX ALERT
By Michael Rosen-Prinz, Esq.,* Erin L. Prouty, Esq.,** and Krista R. Hartwell, Esq.**
This article summarizes selected developments in federal and state taxation law from March through August 2020, that may be of interest to trust and estate attorneys. Except as otherwise noted, the content from March through May was contributed by Michael Rosen-Prinz, Esq.,* and the content from June through August was contributed by Erin L. Prouty, Esq.** and Krista R. Hartwell, Esq.**