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"
- 2023 Legislation: New Laws That Trust and Estate Practitioners Should Know
- 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!
- Tips of the Trade: the Professional Fiduciary Practice Administrator - a New Kid In Town
- Tax Alert
TAX ALERT
Written by Gretchen T. Shaffer, Esq.* and Kate Halligan, Esq.**
This article summarizes selected developments in federal and state taxation law following the last Tax Alert that appeared in the Quarterly. "Code" refers to the Internal Revenue Code of 1986, as amended. "Service" or "IRS" refers to the Internal Revenue Service.
I. FEDERAL ADMINISTRATIVE & LEGISLATIVE ACTIVITIES
A. Requests for Miscellaneous Determinations by Exempt Organizations (Form 8940) Must Be Submitted Electronically