Trusts and Estates
Ca. Trs. & Estates Quarterly VOLUME 30, ISSUE 4, 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 A Planner's Guide To the Long-awaited California Uniform Directed Trust Act
- McLe Self-study Article Ethica Ex Machina or: How I Learned To Stop Worrying and Love Chatgpt | Ethical Considerations For Trusts and Estates Attorneys Using Generative Ai
- McLe Self-study Article Reconsidering the Advance Health Care Directive
- McLe Self-study Article Spears V. Spears: a Shiny New Option For Enforcing a Creditor's Claim Against a Trust
- Tax Alert
TAX ALERT
Written by Jenny Hill Bratt*, John Crisp*, Darian Hackney*, Justin Hepworth*, Allison Hirsh*, Jacob Kwitek*, Mariah Lohse*, Austin Prewitt*, Corey Steady*, and Molly Unterseher*
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.
I. FEDERAL ADMINISTRATIVE AND LEGISLATIVE ACTIVITIES
A. Final Generation Skipping Transfer ("GST") Tax Regulations Requesting GST Exemption Allocation and Election Relief under Internal Revenue Code Section 2642(g)(1)