Trusts and Estates
Ca. Trs. & Estates Quarterly 2022, Volume 28, Issue 1
Content
- 2021 Legislation: New Laws That Trusts and Estates Practitioners Should Know
- Chairs of Section Subcommittees
- Editorial Board
- From the Chair
- From the Editor-in-chief
- Inside this Issue:
- Life Settlementsāthe Hidden Tool To Unlock, Preserve and Rescue Value In the Estate Plan
- Litigation Alert
- Tips of the Trade: Succession Planning: the Importance of Staying In Control
- When They Don't Clap For Anti-slapp
- Tax Alert
TAX ALERT
By Erin L. Prouty, Esq.*
Inflation Adjustments for 2022: Rev. Proc. 2021-45
Estate, gift, and GST exemption amount: $12,060,000 (increased from $11,700,000)
Gift Tax Annual Exclusion: $16,000 (increased from $15,000)