Trusts and Estates

Ca. Trs. & Estates Quarterly 2021, Volume 27, Issue 1


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.

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