Journal
Plain-English guidance on wills, trusts, probate, and protecting your family in California.
Inheriting an Annuity in California: Your Options and the Tax
Inherited an annuity? Your payout options under IRC 72(s), why annuities get no step-up in basis, and how the gain is taxed as ordinary income in California.
Read →Can You Change an Irrevocable Trust in California?
Irrevocable doesn't mean untouchable. Beneficiary consent, court modification, decanting, and trust protectors — the real ways to change an irrevocable trust in California.
Read →Can a Trustee Sell the House Without the Beneficiaries’ Approval? (California)
A California trustee can usually sell trust property without beneficiary sign-off — but owes fiduciary duties. What beneficiaries can and can't do about a sale.
Read →Do California Trusts and LLCs Have to File a BOI Report? (2026 Update)
Short answer: As of 2026, if your LLC or corporation was formed in the United States, you do not have to file a Beneficial Ownership Information (BOI) report…
Read →A Trust Beneficiary’s Right to an Accounting in California
Short answer: If you are a beneficiary of an irrevocable California trust — including a revocable trust that became irrevocable when the person who created it died —…
Read →Gift Tax in 2026: What California Families Can Give Tax-Free
Short answer: In 2026 you can give up to $19,000 per person, per year to as many people as you like without filing anything or owing any tax.…
Read →Are No-Contest Clauses Enforceable in California?
Yes—but California enforces no-contest clauses narrowly. Under the current statute (Prob. Code §§21310–21315, current as of 2026), a no-contest clause—a provision that disinherits a beneficiary for challenging the…
Read →Is a Transfer-on-Death Deed a Good Idea in California?
Sometimes, but it is a narrow tool. A California transfer-on-death deed (TOD deed) — a revocable deed that names a beneficiary to receive one residential property at your…
Read →Want a straight read on where you stand?
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