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
- Letter From the Editor
- 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
- The Revocation Roadmap: How To Navigate Presumptions of Wills
- Tax Alert October 2023 - December 2023
TAX ALERT OCTOBER 2023 – DECEMBER 2023
Written by Lawrence M. Lebowsky*
This article summarizes selected developments in federal and state taxation law since the last Quarterly that may be of interest to trust and estate attorneys. "IRC" refers to the Internal Revenue Code of 1986, as amended. "Treas. Reg." refers to any Treasury Regulation. "IRS" refers to the Internal Revenue Service.
I. FEDERAL ADMINISTRATIVE & LEGISLATIVE ACTIVITIES
A. Applicable Federal Rate Tables and Quarterly Interest Rates