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B 1 2 Standard of Professional Skill and Care
Planning and Procedure
Obtaining Necessary Information
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administration allocated Alternative attorney benefit bequest CA2d CA3d Cal CEB California Chapter 13 tax charitable remainder child client codicil community property contract court created death taxes deceased decedent decedent's deemed transferor disclaimer discretion discussion disposition drafter drafting Estate Planning executed executor exercise federal estate tax fiduciary Form generation-skipping tax generation-skipping transfer generation-skipping transfer tax generation-skipping trust gift tax grandchild's exclusion grandchildren gross estate guardian income tax individual beneficiary inheritance tax inter vivos trust Internal Revenue Code investment lawyer limited minor payment person pour-over power of appointment Prob Probate Code provisions qualified terminable interest quasi-community property residuary residue Rev & T C Rev Rul revocation revoke rule rule against perpetuities separate property share specific spouse's surviving spouse survivor tax purposes taxable termination testamentary trust testator's death trust assets trust income trust property trustee's unitrust amount younger generation beneficiary