Technical Briefings

Avoiding Conflicts Between a Power of Attorney and a Revocable Living Trust

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Basis Rules for Gifted and Inherited Property: The Dual Basis Rule, the Step-Up, and the Planning Implications

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California's Three Rules of Succession: Sections 240, 246, and 247

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Can a Trust be a Joint Tenant in California?

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Can My Trustee Live Abroad?

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Charitable Pledges: Enforceability, Community Property, and the Practitioner's Role

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Charitable Remainder Trusts: Understanding the Role of the § 7520 Rate

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Estate Planning for Blended Families: The Role of Trusts

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Estate Tax Planning for Married Couples: Portability, Bypass Trusts, and QTIP Trusts

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Grantor, Settlor, Trustor: What the Terms Mean and Why They Are Not Interchangeable Across Contexts

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How Do I Disinherit Someone in California?

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In California, a Trust Is Not a Legal Entity

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Incomplete Gifts in Estate Planning

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Losing Your Will or Trust Document: Why the Consequences Are Not the Same

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Portability and the Unlimited Marital Deduction

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Powers of Appointment and Disclaimer Trusts

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Special Needs Trusts and Medi-Cal Planning in California

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The California Durable Power of Attorney: What Practitioners Need to Know

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The Power of Appointment Trust: Marital Deduction Planning Under IRC § 2056(b)(5)

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The Qualified Revocable Trust Election Under IRC § 645: What It Is, How It Works, and When It Matters

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The Unfunded Bypass Trust: Diagnosis, Consequences, and Remedies

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Titling Vehicles and Vessels in California: Co-Ownership, REG 5, TOD, and the Trust Election

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Totten Trusts vs. Payable-on-Death Accounts in California: The Difference That Actually Matters

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