Trusts and Estates
Ca. Trs. & Estates Quarterly 2022, VOLUME 28, ISSUE 4
- Chairs of Section Subcommittees
- Editorial Board
- Letter From the Chair
- Letter From the Editor
- Litigation Alert
- McLe Self-study Article Roadblocks On the Road To Probate Trials
- McLe Self-study Article Tips of the Trade: Why Over-notice? Because Due Process Might Demand It.
- McLe Self-study Article Until Death Do Us Part: Part II: Areas of Divergence Between Marital Property Division At Death and Divorce
- McLe Self-study Article What Do I Need To Know About the Corporate Transparency Act?
- Tax Alert
Written by Elizabeth T. Pierson, Esq.*
This article summarizes selected developments in federal and state taxation law since the last issue of the Quarterly that may be of interest to trust and estate attorneys.
I. FEDERAL ADMINISTRATIVE & LEGISLATIVE ACTIVITIES
A. Proposed 20% Minimum Tax for Ultra Wealthy