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.

More people than ever are becoming elderly with diminishing capacity, an absence of close family members nearby to care for them, and the potential for disfavoring heirs in asset distribution.

Is this a good time to update your estate plan? Any time is a good time for review, and an unanticipated consequence of Sheltering in Place may be that individuals will do so.