Fiduciary Accountings: Pull ‘Em Together or Pick ‘Em Apart

Tax-deferred exchanges of commercial or investment real property are a common strategy for real estate owners. Federal courts have taken a pro-taxpayer approach in allowing taxpayers to structure these exchanges. California has not until recently.

Hartog, Baer, Zabronsky (HBZ) congratulates Anna Judson, a first-year student at UC Berkeley School of Law, for being the firm’s 2022 Diversity Scholarship recipient.

Determine how to produce the summary of account and each supporting schedule. Recognize California's Uniform Principal and Income Act. Recognize when the fiduciary's records reveal a breach of trust. Determine how to get the records you need to do the job you were hired to do.