Trusts and Estates
Ca. Trs. & Estates Quarterly VOLUME 30, ISSUE 2, 2024
Content
- Chairs of Section Subcommittees
- Editorial Board
- Inside This Issue
- Letter From the Chair
- Litigation Alert
- McLe Self-study Article Drafting Trusts For Sustainable Investing In California
- McLe Self-study Article Risk Mitigation Strategies For the Successor Trustee
- Proposals For Income and Gratuitous Transfer Tax Law Reforms, a Combined Annual Mark-to-market and Wealth Tax, and a Uniform State Fiduciary Income Tax Law
- Tax Alert October 2023 - December 2023
- The Revocation Roadmap: How To Navigate Presumptions of Wills
- Letter From the Editor
LETTER FROM THE EDITOR
Written by Erin A. Norcia, Esq.*
We are excited to bring you this issue of the Quarterly which includes thought-provoking articles by notable authors.
Richard Kinyon explains his position that good tax policy relating to estate planning and estate and trust administration should be based on a correlation between federal and state income tax laws and gratuitous transfer tax laws, with the policy being reflected in comprehensive general rules and limited exceptions to those rules. The article contains a thorough and interesting exploration of proposals for tax law reform and uniform tax laws.
Julie Woods lays out an if-then roadmap for navigating presumptions of wills. The article synthesizes the relevant statutes in a contested proceeding where the parties dispute whether a testator may have revoked a will.