Trusts and Estates Section

CalABLE Accounts offer different benefits to those that qualify than other planning tools such as special needs trusts. Read more

Dr. Linton Mohammed will cover the basics of forensic document examination including when to use a forensic document examiner and the techniques that he uses to catch fraudsters. Read more

By Kimberly R. McGheeBlack & McGheewww.kblack.com Headnote:  Designation of Health Care Decisionmakers and Surrogates Summary:  Assembly Bill 2338, passed in 2022, and effective January 1, 2023, confirms the order of priority for health care decisionmakers and authorizes a health care provider or designee of a health care facility caring for the patient to choose a health care decisionmaker for a patient who lacks capacity and has no legally authorized decisionmaker.   Assembly Bill 2338 added a new section 4712 to… Read more

Patrick A. Kohlmann and Vivian L. Thoreen will review recent developments that are most pertinent and relevant to trust and estate attorneys. This includes selected cases of interest from 2021 and 2022, and selected legislation of importance chaptered during this period.  Read more

Private letter rulings (PLRs) are one of many tools that tax and wealth planning professionals can employ to benefit their clients, but many professionals are unaware of the benefits of PLRs or don’t know how to obtain PLRs. Read more

Senate Bill 1024, passed in 2022, and effective January 1, 2023, creates a procedure to petition the California court for the appointment of a professional fiduciary practice administrator to act as a temporary professional fiduciary when a professional fiduciary either becomes incapacitated or dies and a vacancy exists. Read more

Where an estate planning attorney drafted for the client a trust amendment to disinherit specified grandchildren, the client’s other family members could not sue that attorney for legal malpractice for subsequently drafting LLC operating agreements that permitted the disinherited grandchildren from receiving interests in the LLCs through inter vivos gifts. Read more

Along with answering the question of "what is a trust protector?," this presentation will provide insight into common use cases for trust protectors, best practices when advising trust protectors, and potential liability of trust protectors. Read more

The speakers will cover aspects of a mediation from the differing perspectives of the mediator, lawyers, and clients. By attending this program, you will gain a better understanding of the various stages of a mediation from a mediator’s perspective, as well as tips for lawyers on negotiating successful dispute outcomes. Read more

Effective January 1, 2023, new Probate Code section 15304, subdivision (c), clarifies that a trustee’s discretionary power to reimburse the settlor of a “grantor trust” for income taxes paid on behalf of the trust does not create a beneficial interest that would allow the settlor’s creditors to access trust assets to satisfy the settlor’s debts.   Read more