Trusts and Estates Section

Lisa Piehl, the Program Manager of the Estate and Gift Tax Policy Division of the Internal Revenue Service (IRS), will be addressing updates related to estate and gift tax matters within the IRS. She will also detail what happens to estate tax returns (Form 706) and gift tax returns (Form 709) once it’s submitted to the IRS. Read more

Substantial evidence supported the trial court’s finding of elder abuse, and the award of double damages for elder financial abuse without a separate finding of bad faith was proper. Read more

As Baby Boomers age, lawyers increasingly face situations where clients or other parties have questionable mental capacity. What are the governing capacity standards in estate planning and other civil law contexts? Read more

Summary: Beneficiaries who receive notice of court-ordered mediation and fail to participate are bound by the result. Read more

Summary: In determining whether a change in ownership that requires reassessment of real property has occurred the inquiry is focused on the transfer of the beneficial, or equitable, ownership of the property, not the transfer of legal title. Read more

This presentation will cover best practices for handling nonprobate transfers when the documents on file with the bank conflict with the decedent's estate plan. Read more

Bewildered by Prop.19, so are Assessors. Larry Stone, Silicon Valley’s Assessor, along with Assessment Professionals will discuss the status of implementation by Assessors and the Board of Equalization, including state of urgency legislation. Read more

Summary: The trial court improperly dismissed for lack of exclusive jurisdiction of the probate court where the decedent’s trust no longer held the property in dispute and his probate had closed in another county 27 years ago. Read more

Summary: The court lacks authority to require a conservatee to receive a visitor against her will and over the objection of the conservator. Read more

Summary: The term “stock” includes all classes of stock for purposes of determining whether a transfer of ownership has occurred. Read more