Tax Planning Using California’s Decanting Statute

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Tax Planning Using California’s Decanting Statute

California Trusts and Estates Quarterly Volume 25, Issue 4 (2019)

Credit(s):

1 Legal Specialization in Estate Planning; Trust & Probate Law
1 Self-Study Credit

Course Number:

TE_Volume25_Issue4_2019

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Available for 3 months after Registration

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This product is Passport Eligible

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Category: Trusts & Estates

Category: Trusts & Estates (show less)

California’s decanting statute took effect on January 1, 2019. The decanting rules are found in Probate Code section 19501 et seq. Many practitioners are uncertain how the decanting rules can be used to benefit clients with California trusts. One way that decanting can be of benefit is to help save taxes. The focus of this article is to identify a number of situations in which a decanting exercise under the new law can be used to save income, estate, gift, and/or generation-skipping transfer tax.

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