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
- Letter From the Editor
- 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
- Tips of the Trade: the Perfect Appraisal For Estate and Gift Tax Purposes: the Role of the Appraiser and the Attorney
- Tax Alert
TAX ALERT
Written by Elizabeth T. Pierson, Esq.*
This article summarizes selected developments in federal and state taxation law since the last issue of the Quarterly that may be of interest to trust and estate attorneys.
I. FEDERAL ADMINISTRATIVE & LEGISLATIVE ACTIVITIES
A. New Actuarial Tables Reflect 2010 Census Data TD 9974 (June 7, 2023) 88 Fed.Reg. 37424