Did You Not Notice? Protecting Lawyers and Trustees from Beneficiary Complaints

Congratulations to Kevin O’Brien for his article published in The Recorder. Kevin analyzes the nuance of appeals within trusts & estates cases in the article, “In Trust Litigation, It’s Best to Take the ‘Appeal Now’ Approach.”

Owners of traditional Individual Retirement Accounts (IRAs) may use a special rule to achieve substantial income tax savings while benefiting charities of their choice. They may transfer up to $100,000 from their IRAs to charitable organizations without incurring income tax on the IRA withdrawal

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.