Trusts and Estates
Ca. Trs. & Estates Quarterly 2021, Volume 27, Issue 3
Content
- Chairs of Section Subcommittees
- Editorial Board
- From the Chair
- From the Editor-in-chief
- Inside this Issue:
- Let's Get Digital! Esi In Trust and Estate Litigation, Part II
- Litigation Alert
- Tips of the Trade: Brace Yourself: Why In re Brace May Prove 2020'S Most Significant Non-probate, Non-trust Case For California Probate and Estate Planning Practitioners
- Whose Money Is It Anyway? Making Cents of the California Uniform Principal and Income Act
- Post Mortem of Proposition 19: the Covid-19 of the Estate Planning World
POST MORTEM OF PROPOSITION 19: THE COVID-19 OF THE ESTATE PLANNING WORLD
By Jennifer F. Scharre, Esq.*
I. WHERE WE WERE: THE BLISS BEFORE PROPOSITION 19
This Part I provides discussion and background regarding the rules in place before February 15, 2021 and April 1, 2021 as they relate to principles impacted by Proposition 19. Broader discussion of reassessment as a result of a change in ownership falls outside of the scope of this article.1
A. General Property Tax Principles