Trusts and Estates
Ca. Trs. & Estates Quarterly VOLUME 31, ISSUE 2, 2025
Content
- Chairs of Section Subcommittees
- Editorial Board
- Inside This Issue
- Letter From the Chair
- Letter From the Editor
- Litigation Alert
- McLe Self-study Article Confusion In the Wording and Application of the Laws Governing the Entities and Individuals Conducting the Business of Acting As a Fiduciary Suggests a Need For Improvement
- McLe Self-study Article Some Additional Issues [and Solutions?] Relating To the California Income Taxation of Estates and Trusts
- McLe Self-study Article When, Why and How To Leave Retirement Accounts To Charity
- 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*
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. "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. IRS Finalizes Regulations on Opting out of Subchapter K
89 Fed. Reg. 101881 (Dec. 17, 2024)