California Estate and Gift Tax Planning: Forms and Practice Manual
Prominent California attorney, Alan R. Seher, Esq., has drawn from his extensive experience to bring you insightful strategies and relevant forms for virtually every estate-planning situation you may encounter, in this newly revised two-volume manual featuring a bonus CD-ROM with more than 80 electronic forms.
This extensive, updated Manual, featuring more than 900 pages of content, will help you stay current and efficient by providing appropriate statutes and regulations – complemented by thorough discussions and analyses of the changing federal and California state laws. Plus, you’ll be expertly guided through an extensive selection of wills and trusts forms using an easy-to-follow, situation-oriented format. Included are customizable electronic forms for wills and trusts as well as explanations and planning strategies for estate, gift, and generation-skipping tax.
In addition to the updates made throughout many of the chapters, features in this supplement include:
- Updates to 2024 amounts for exclusion, exemption and other related matters;
- Revised Section 5.6 to reflect new California incomplete gift nongrantor trusts
- New Section 5.7 on directed trusts
- Revised Section 13.7.4 regarding Donor Advised Funds
Alan R. Seher is a Certified Specialist in Taxation by the State Bar of California Board of Legal Specialization. He has a wide-ranging practice which encompasses both income, gift, and estate tax planning. Alan has also litigated numerous probate matters both at trial and on appeal.
Alan obtained his undergraduate degree from Cornell University, his law degree from the University of San Francisco, and his LLM (taxation) from Golden Gate University. He is a partner in the San Francisco law firm of Niesar & Vestal LLP.
Alan was named a Super Lawyer in 2005-2006. He frequently speaks on tax and estate planning issues and is the author of the tax section in the State Bar of California’s California Assignments For the Benefit of Creditors Desk Guide (2020).
» View Full Table of Contents [PDF]
SUMMARY TABLE OF CONTENTS
Chapter 1: Introduction
Chapter 2: Overview of the Federal Transfer Tax System and Related Federal and California Income and Property Tax Provisions
Chapter 3: Transfers Subject to the Gift Tax
Chapter 4: Planning for the Marital Deduction
Chapter 5: Irrecovable Transfers in Trust and Use of Similar Vehicles
Chapter 6: Foreign Matters
Chapter 7: Disclaimer Planning
Chapter 8: Valuation Issues
Chapter 9: Business Entities in the Estate Planning Context
Chapter 10: Retirement Plans in Estate Planning
Chapter 11: Estate, Gift and Generation-Skipping Tax Liability and Apportionment
Chapter 12: Estate Planning with Life Insurance
Chapter 13: Charitable Gift Planning
Appendices
Indices
