Trusts and Estates
Ca. Trs. & Estates Quarterly 2023, VOLUME 29, ISSUE 1
Content
- Capacity and Susceptibility To Undue Influence: a Neuropsychiatrist's Perspective
- Chairs of Section Subcommittees
- Editorial Board
- Letter From the Chair
- Letter From the Editor
- Litigation Alert
- McLe Self-study Article 2022 Legislation: New Laws That Trust and Estate Practitioners Should Know
- McLe Self-study Article Elusive Lucidities: Eyford V. Nord and California's Delusion Doctrine
- Tax Alert
- Tips of the Trade You Don't Always Need a Formal Appraisal
- MCLE SELF-STUDY ARTICLE ASSEMBLY BILL 1663 "PROTECTIVE PROCEEDINGS": LESS-RESTRICTIVE ALTERNATIVES TO CONSERVATORSHIP
- Pipe Dreams Can Come True: Gifting Opportunities 2023 and Onward
PIPE DREAMS CAN COME TRUE: GIFTING OPPORTUNITIES 2023 AND ONWARD
Written by David A. Hjorth, ChFC, CLU, AEP* and Jon J. Gallo, Esq.**
A note from the author: The following article was originally written in partnership with Attorney Jon Gallo. I was most fortunate to originally meet Jon 35 years ago when I was asked to assist with a complicated business and estate planning case. After receiving a short list of outstanding attorneys, Jon was definitely on the top of the list with his articulate and technical knowledge, which complimented both his humble and humorous disposition. I am grateful that Jon and I had the opportunity to work jointly on many cases together.
When the original article was published in 2012, we agreed that we would revisit the concepts presented at a future date. Unfortunately, Jon passed away in 2014, so we did not have the opportunity to readdress these topics jointly. In honor of my good friend, Jon Gallo, I am carrying on his legacy by providing updated information on these important ideas.