Trusts and Estates

Ca. Trs. & Estates Quarterly Volume 8, Issue 4, Winter 2002

From the Editor

By George F. Montgomery II, Esq.*

We are excited to bring you this issue of the Quarterly. We have a broad range of articles that offers something for everyone.

The Internal Revenue Service has been extremely active in the last two years in developing new rules governing split-dollar insurance. Several articles already have been published on this subject, but most of them make the subject incomprehensible. But the article by Ellen Whelan and Kris Storti explains these developments in a straight-forward and concise manner.

Frayda Bruton has been a close observer of the Proposition 13 rules for many years. In this issue, she provides an overview of where we are today with California property tax in light of the original Proposition 13 and the numerous developments that have been generated by subsequent propositions, the California legislature and the courts.

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