The New Duty of Consistency and Reporting for Estate Tax Purposes

Ryan will discuss a litigator’s perspective to conflicts that estate planners often encounter, including representing clients with mental capacity that may appear impaired, representing clients who want to make a gift to an individual identified in Probate Code section 21380 thereby invoking the presumption that the gift is the product of fraud or undue influence, and representing clients in circumstances where it appears a child or another may have undue influence over them, particularly where there are any questions of favoritism.

The Southern California Tax and Estate Planning Forum

The statutory scheme for enforcing money judgments against trusts, the limitations on that scheme when facing spendthrift clauses, and ways around those limitations.