FROM THE EDITORS-IN-CHIEF
By Carlena L. Tapella, Esq.,* and Thomas W. Shaver, Esq.**
As we begin our tenure as Editors-In-Chief of the California Trusts and Estate Quarterly, we are mindful of the long tradition in which we stand. We are two among many; the dedicated work of authors, editors, and professional staff make the Quarterly the publication that so ably serves our section members.
The Executive Committee of the Trusts and Estates Section sought and obtained permission from the California Supreme Court to file an amicus curiae brief regarding its review of the decision in Barefoot v. Jennings. The brief brings before the court the concerns of our section members on the practical effect that decision will have on trust contests. In this issue we are pleased to publish the application to the Supreme Court and the resulting brief in full.
California enacted its version of the Uniform Decanting Act effective January 1, 2019. The Quarterly published a detailed analysis of the statutory provisions at the time of enactment; the article in this issue discusses the practical exercise of decanting powers to achieve income, estate, and generation-skipping transfer tax savings. The application of decanting powers to tax-savings strategies guides the reader on the specific requirements and limitations of the decanting statute.