The Journal — Plain-English Estate Law
Plain-English guidance on wills, trusts, probate, and protecting your family in California.
Reserve for Taxes Before Final Distribution
Beneficiaries want everything now. The IRS doesn't care. A trustee who distributes every dollar before taxes are settled can end up paying the difference personally.
Read →Reforming a Trust for Tax Purposes in California
A drafting error can quietly cost a family its stepped-up basis or marital deduction. Reformation corrects the document to match what the settlor actually meant.
Read →QTIP Trust Administration After the First Spouse Dies (CA)
A QTIP trust protects a blended family's plan, but only if the trustee handles the notice, income, and tax duties correctly from day one.
Read →Prop 19 Implications When Selling Inherited Property
If you're selling an inherited home rather than keeping it, most of Prop 19's reassessment rules don't apply to you. What still matters is timing and basis.
Read →Prop 19 Parent-Child Exclusion: The Two Requirements That Matter
Prop 19 replaced the old, broad parent-child exclusion with a narrow one. Two requirements decide whether an inherited house keeps a parent's property tax base.
Read →What Triggers Prop 19 Reassessment on Inherited Property (CA)
A property tax reassessment isn't automatic when someone dies. It's triggered by who inherits, what they do with the property, and whether they file on time.
Read →Probate Code § 850 Petition: Full Scope in California
A § 850 petition covers a lot more ground than the Heggstad house scenario. Here's every kind of ownership dispute it can resolve.
Read →The Presumption of Undue Influence Under Probate Code § 21380
For a caregiver, drafting attorney, or fiduciary who ends up as a trust beneficiary, § 21380 flips the burden of proof. Here's who it covers and how it…
Read →Want a straight read on where you stand?
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