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It also distinguishes between “value” and “basis” in complying with the new laws.
The author will write a companion piece once the final regulations are issued.
The article defines each type of action, suggests factors for deciding which action or combination of actions to file, and cautions the fiduciary from simply changing the locks on wrongful occupants of trust, estate, or conservatorship real property.
An Overview of Nevada’s Beneficial Trust Laws: What Every California Practitioner Should Know Before Heading East By Julia S. Many California attorneys are being asked about planning options such as Dynasty Trusts or decanting, and have to look to other jurisdictions. This article provides a summary of Nevada’s laws that may be helpful to California attorneys and their clients.This article warns practitioners of the income and gift tax implications raised in a non-marital relationship, and suggests some estate planning techniques that can uniquely benefit the non-married couple.Luke, I Am Your Adoptive Father: Adult Adoptions and Inheritance - Contracting With Your “Parents” This article provides an overview of the most-often misplaced and misunderstood transactions in conservatorship accountings, use of market and carry values, preparation of the Inventory and Appraisal and a review of the mandatory use requirements for the Judicial Council accounting schedule forms.Ellen Mc Kissock San Jose 408-286-9800 [email protected] Reimann Los Angeles 213-620-1780 [email protected] Bratt San Diego 619-358-1712 [email protected] de Leo Sacramento 916-558-6049 [email protected] Mc Murtrey Los Angeles 213-617-2950 [email protected] West Oakland 510-452-2133 [email protected] Carico El Segundo Matthew Matiasevich San Francisco Mark S.Poochigian Fresno Jana Ellerman Cameron Park Mary de Leo Sacramento Michael Kerner Palo Alto Julie M.