Trusts and Estates
Ca. Trs. & Estates Quarterly VOLUME 31, ISSUE 3, 2025
Content
- A Framework For Compliance With the Prudent Investor Act or... Why You Did What You Did When You Did It
- Chairs of Section Subcommittees
- Clarity and Consistency: Final Estate Tax Regulations On Consistent Basis and Reporting
- Editorial Board
- Inside This Issue
- Letter From the Former Chair
- Letter From the Former Editor
- Litigation Alert
- Tips of the Trade: the Death of Finality: How Revised Section 664.6 May Limit Certainty In Trust and Estate Settlements
- Until Death Do Us Part: Part III: the Litigation of Spousal Fiduciary Breaches Under the Family Code In the Post-death Setting
- 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. Treasury and IRS Propose Regulations To Update Rules for Tax Professionals Practicing Before the IRS