Trusts and Estates
Ca. Trs. & Estates Quarterly VOLUME 30, ISSUE 3, 2024
Content
- Chairs of Section Subcommittees
- Editorial Board
- Inside This Issue
- Is Probate Dying? a Look At Ab 2016 and a Survey of Probate Administration Statutes For California Practitioners Preparing For the Future
- Letter From the Chair
- Letter From the Editor
- Litigation Alert
- McLe Self-study Article: Combining Trusts To Reduce Complexity and Costs Can Be Harder Than You Think
- McLe Self-study Article: Creation, Exercise, and Transfer Tax Considerations of Powers of Appointment
- Tips of the Trade: Training Wheels Money
- Tax Alert
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