Trusts and Estates
Ca. Trs. & Estates Quarterly 2021, Volume 27, Issue 1
Content
- 2020 Legislation: a Short Legislative Session With Surprises
- Advanced Planning - a Decade In Review: What Have We Learned Over the Last Decade and Where Are We Headed?
- Chairs of Section Subcommittees
- Editorial Board
- From the Chair
- How Much Is Too Much? Trustee Compensation and An Analysis of California Rules of Court, Rule 7.776
- Inside this Issue:
- Litigation Alert
- Tax Alert
- Tips of the Trade: the Irs Will Get Its Money, Just Not From Your Client-fiduciary
- When Is Enough, Enough? Judicial Trustee Removal and Trolan V. Trolan (2019) 31 Cal.App.5Th 939
- From the Editor-in-chief
FROM THE EDITOR-IN-CHIEF
By Mason L. Brawley, Esq.*
It’s a new dawn, a new day. Like many of you, I was ready to bring 2020 to a close. However, I started 2021 with a realization—the show must go on. We must continue our good work of helping clients navigate through trust and estate challenges and opportunities. The same holds true for the Quarterly. Our authors and editors remain dedicated to providing quality content to our section members, and I am truly thankful for that.
At the conclusion of an estate or trust administration, the fiduciary is often concerned about the potential of personal liability for income taxes. In this issue, Michael A. Gorini authored the Tips of the Trade article, which reviews the potential personal liability of a fiduciary for income taxes of an estate or trust under the Priority Statute.
Chelsea J. Suttmann and Melissa R. Karlsten have co-authored an article which looks at how estate and gift tax laws have changed over the past decade and additional changes we may see in the future. The article discusses how practitioners can utilize advanced planning tools and techniques for clients in an era of transfer tax uncertainty.