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
- Tax Alert
- Tips of the Trade: the Perfect Appraisal For Estate and Gift Tax Purposes: the Role of the Appraiser and the Attorney
TIPS OF THE TRADE: THE PERFECT APPRAISAL FOR ESTATE AND GIFT TAX PURPOSES: THE ROLE OF THE APPRAISER AND THE ATTORNEY
Written by Carsten Hoffmann, ASA, TEP*
I. SYNOPSIS
For an attorney seeking to provide the best service to their client for estate and gift tax purposes, an appraisal that is defensible, accurate, and persuasive is of the utmost importance. Getting an appraisal of this quality and strength will be the result of the attorney and appraiser working in tandem with one another, each with a critical role. The article below explores some of the key characteristics of each role.
II. THE APPRAISER’S ROLE