Trusts and Estates
Ca. Trs. & Estates Quarterly 2022, Volume 28, Issue 2
Content
- Chairs of Section Subcommittees
- Editorial Board
- Inside this Issue:
- Letter From the Chair
- Letter From the Editor
- Litigation Alert
- McLe Self-study Article Beyond Barefoot - Standing In Trust, Estate, Elder Abuse and Related Litigation
- McLe Self-study Article Courts Do Not Agree On the History and Meaning of California Probate Code Section 15402
- Tips of the Trade: Don't Put Off To Tomorrow What You Can Do Today - Avoiding Post-death Contests Through Inter Vivos Petitions
- Use of Independent Professional Trustees In Estate Plans
- "IF I GET MARRIED, I WANT TO BE VERY MARRIED." THE GODFATHER OF SOUL, RICHARD PRYOR, AND OTHER POST-DEATH CHALLENGES TELL US: HOW MARRIED YOU ARE DEPENDS ON THE STATE
- Tax Alert
TAX ALERT
Written by 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. Chief Counsel’s Memorandum 202152018 – GRAT funded with undervalued stock not treated as valid GRAT