Trusts and Estates

Ca. Trs. & Estates Quarterly VOLUME 30, ISSUE 3, 2024

TAX ALERT

Written by Anna Soliman, Esq.*

This article summarizes selected developments in federal and state taxation since the last issue of the Quarterly that may be of interest to trust and estate attorneys. "Code" 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 AND LEGISLATIVE ACTIVITIES

A. IRS Proposed Regulation on Certain CRAT Transactions as Listed Transactions

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