Trusts and Estates
Ca. Trs. & Estates Quarterly VOLUME 30, ISSUE 1, 2024
Content
- Chairs of Section Subcommittees
- Editorial Board
- Inside This Issue
- Letter From the Chair
- Litigation Alert
- McLe Self-study Article: How the King (V. Lynch Case) Was Slayed: the California Supreme Court Clarifies How a Revocable Trust May Be Modified
- McLe Self-study Article: People V. Sanchez and Expert Use of Hearsay In Trust and Estate Litigation
- McLe Self-study Article: Working With the Enemy: How Parties Can Protect Themselves Against the Broad Doctrine of Quasi-judicial Immunity
- Proposed Rule: Fincen Proposes Requiring Estate Planners To Report Transfers of Residential Real Property To Trusts
- Tax Alert
- Tips of the Trade: the Perfect Appraisal For Estate and Gift Tax Purposes: the Role of the Appraiser and the Attorney
- Letter From the Editor
LETTER FROM THE EDITOR
Written by Erin A. Norcia, Esq.*
In this issue, the authors present us with a solid lineup of thought-provoking articles on timely topics. To start off, Howard Kipnis and Steven Barnes analyze the long-awaited unanimous Supreme Court decision in Haggerty v. Thornton. The court has now resolved the conflict that continued to rage over proper interpretation of the language set forth in Probate Code section 15402 regarding the available methods for modification of a trust.
Michael Gorini and Robert Gorini then guide us through the proposed rule from FinCEN that would require estate planners to report transfers of residential real property to trusts. The article is an important alert to trust and estate practitioners since the proposed rule, as currently drafted, would affect almost all estate planning attorneys.
Next, the broad doctrine of quasi-judicial immunity is explained by Jonathan Park and Zachary Johnson. The authors describe the unique legal challenges the deadline poses and how parties can best protect themselves.