Trusts and Estates
Ca. Trs. & Estates Quarterly 2021, Volume 27, Issue 4
Content
- Chairs of Section Subcommittees
- Editorial Board
- Foreseeable Monetization of Michael Jackson's Assets After Death: How To Value Copyrights of Musical Compositions and Rights of Publicity
- From the Chair
- From the Editor-in-chief
- Inside this Issue:
- Joint Representation and Advance Waivers
- King Lear and a Thousand Acres—Two Estate Planning Tragedies With Timeless Lessons For Modern Estate Planning Attorneys
- Litigation Alert
- Tips of the Trade: Real Property, Real Problems: a Practitioner's Guide To Dealing With Real Estate In a Probate
- To Protect and Serve - a Case To Abolish Attorney Work Product Protection As To Estate Planners' Files In Post-death Will or Trust Contests
- Tax Alert
TAX ALERT
By Michael Rosen-Prinz* and Francisco Garcia, Jr.**
This article summarizes selected developments in federal and state taxation law since the last Quarterly that may be of interest to trust and estate attorneys. "Code" refers to the Internal Revenue Code of 1986, as amended. "Tres. Reg." refers to any Treasury Regulation. "IRS" refers to the Internal Revenue Service.
I. FEDERAL ADMINISTRATIVE & LEGISLATIVE ACTIVITIES
A. Proposed Regulations – Requirements for foreign persons and foreign owned partnerships to benefit from qualified opportunity zones.