California Lawyers Association

Trusts and Estates Section

Updates and events from the Trusts and Estates Section

Summary: California imposes income tax on the entire amount of trust income derived from California sources, regardless of whether the trustees reside in California. Read more
Summary: Unless a trust explicitly states that its revocation procedure is exclusive, a trustor can utilize the statutory method of revocation. Read more
Jose B. suffered from schizophrenia and was unwilling and unable to accept voluntary treatment. For a 10-year period starting in 2008, the Los Angeles County Public Guardian was granted a Lanterman-Petris-Short (“LPS”) conservatorship over Jose with no objection. Read more
Summary: LPS conservatees have a constitutional equal protection right not to testify against themselves in conservatorship proceedings. Read more
A court may not amend or reform a will to include a specific reference to a power of appointment in order to preserve the validity of the gift. Read more
Summary: Upon a finding of financial elder abuse, an award of attorney’s fees is mandatory regardless of whether damages are awarded. Read more
Summary: A decedent’s intent governs disposition and posthumous use of his or her stored gametic material. Read more
Alma Soongi Beck of Lakin Spears LLP will provide an overview of estate planning for LGBTQ People and unmarried couples, and its evolution over her 18+ years of practice in this area. The discussion will cover the evolving landscape of local, county, and state domestic partnership registration and recognition, property tax issues for people not married and not state-registered domestic partners, considerations for health care directives, and a practitioner’s perspective of planning in this area four years beyond the landmark U.S. Supreme Court decision in Obergefell v. Hodges. Read more
The full date-of-death value of a GRAT is includable in a decedent’s gross estate for federal estate tax purposes, unless the grantor divests herself of possession of, enjoyment of, or a right to income from the property, leaving no string tying her to the property. Read more
In fulfilling their fiduciary obligations, trustees, conservators and other fiduciaries are often thrust into situations where they are required to act as an employer. From managing caretakers, issuing paychecks, setting schedules, to hiring and firing trust employees, this is perilous territory because California employers are saddled with a host of regulations they are expected to understand and follow precisely. Read more

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