Trusts and Estates
Ca. Trs. & Estates Quarterly 2023, VOLUME 29, ISSUE 4
Content
- MCLE SELF-STUDY ARTICLE SETTLOR INCAPACITY AND FILLING A TRUST'S "EMPTY CHAIRS"
- Chairs of Section Subcommittees
- Editorial Board
- Inside This Issue
- Letter From the Chair
- Letter From the Editor
- Litigation Alert
- MCLE SELF-STUDY ARTICLE TRUSTEE'S OBLIGATION TO MAINTAIN IMPARTIALITY IN TRUST LITIGATION: ZAHNLEUTER v. MUELLER (2023) 88 CAL.APP.5TH 1294
- McLe Self-study Article When Should An Irc Section 645 Election Be Made? Almost Always!
- Tax Alert
- Tips of the Trade: the Professional Fiduciary Practice Administrator - a New Kid In Town
- 2023 Legislation: New Laws That Trust and Estate Practitioners Should Know
2023 LEGISLATION: NEW LAWS THAT TRUST AND ESTATE PRACTITIONERS SHOULD KNOW
Written by Ryan Szczepanik*
I. INTRODUCTION
The Trusts & Estates Executive Committee of the California Lawyers Association ("TEXCOM") has continued its work monitoring and commenting on bills affecting our practice area as they proceed through the Legislature. This article briefly summarizes the most important new laws enacted in 2023 that impact the practice of trusts and estates law. Continued significant changes to conservatorship law, the enactment of new uniform trust laws, and a change in the tax treatment of incomplete gift non-grantor trusts are some of the highlights described in greater detail below.
II. GUARDIANSHIPS, CONSERVATORSHIPS, AND INCAPACITY