FROM THE EDITORS-IN-CHIEF
By Carlena L. Tapella, Esq.,* and Thomas W. Shaver, Esq.**
The Editorial Board of the Quarterly is fortunate to have colleagues author articles that are of interest to our section members and a source of information to which we can refer when confronted with the legal issues encountered in our practice. One need only review the articles published over the past several years to appreciate the diverse topics on which the authors share their expertise. This issue of the Quarterly continues that tradition, including providing a summary of select legislation enacted in 2019 that will impact trusts and estates practitioners.
In this issue, Diana Hastings provides an insightful discussion of ING Trusts that practitioners may use to address the estate planning concerns of their clients. Those irrevocable trusts can allow distributions to the grantor without losing creditor protection, and without causing a taxable gift upon transfers to the trustee. The author concludes with an analysis of California fiduciary income tax law applicable to such trusts.
Practitioners can better serve the Latino community in California by understanding the needs of their Latino clients and tools that are available to accomplish their estate planning goals effectively. Ariana Perfecto’s article discusses differences between the legal systems of United States and Mexico that may affect that planning. The article also discusses important international tax issues to consider, and tools for deportation planning.