Trusts and Estates
Ca. Trs. & Estates Quarterly 2023, VOLUME 29, ISSUE 3
Content
- PROBATE JUDGES AND LAWYERS DON'T ALWAYS THINK ALIKE—ARE PROBATE JUDGES' BRAINS "ABBY NORMAL"?
- Chairs of Section Subcommittees
- Editorial Board
- Letter From the Chair
- Letter From the Editor
- Litigation Alert
- McLe Self-study Article Trusts and Estates Mediation and the Role of the Mediator
- Reached An Impasse At a Mediation? Ways To Approach It
- The Nuts and Bolts of Trust, Estate and Financial Elder Abuse Mediation
- What To Consider When Preparing (Your Client) For Mediation
- TRUSTS & ESTATES QUARTERLY - "THE MEDIATION ISSUE"
- BRESLIN V. BRESLIN: DOES THE "SEAMLESS FABRIC" NEED TAILORING?
- Tax Alert
TAX ALERT
Written by Lawrence M. Lebowsky*
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. Qualified Appraisal Required for Charitable Contribution of Digital Assets or Cryptocurrency In Excess of $5,000