Trusts and Estates
Ca. Trs. & Estates Quarterly Volume 8, Issue 1, Spring 2002
Content
- ASSET PROTECTION: An Overview of Prudently Managing and Structuring One's Assets
- CALIFORNIA IRREVOCABLE TRUST: A Preferred Strategy for Protecting the Family Residence from Medi-Cal Recovery Claims
- New Rules For Allocating Generation-skipping Transfer Tax Exemption
- The Jury Is Back: Where There's a Will, Finding New Ways
- Supplement To Winter 2001 Issue
SUPPLEMENT TO WINTER 2001 ISSUE
The Winter issue of the California Trusts and Estates Quarterly included a terrific and timely article by William H. Soskin, "Gifts to Minors After 2001: Minors’ Trusts, Qualified Tuition Programs, Education IRAs and Custodial Accounts." Mr. Soskin’s article refers to two charts, but through inadvertence those charts were omitted from the Winter issue. Accordingly and with apologies to Mr. Soskin and our readers, we include the charts below.
COMPARING INVESTMENT RESULTS AMONG QTPS, CUSTODIAL ACCOUNTS AND MINORS’ TRUSTS
COMMENTS:
1. Other income – Assumes no other income sources for any alternative.