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2023 issues

March 2023

• Evaluating Capacity: Trusts, Wills, and Conservatorships
  by Linda A. Nelte, J.D.
• Tax Planning for the Rich and Famous: Items of Consideration for Entertainment Celebrities
  by Michael W. Rashmir, J.D., MBA, LL.M., Taxation
• Federal Tax News
  by Katie A. (Lepore) Balatbat, CPA, J.D., LL.M., Taxation
• California Tax Update
  by Katie A. (Lepore) Balatbat, CPA, J.D., LL.M., Taxation

2022 issues

December 2022

• Student Loan Forgiveness: Tax Consequences
  by Katie A. (Lepore) Balatbat, CPA, J.D., LL.M., Taxation
• Be Prepared to Receive Form 1099 This Year
  by Katie A. (Lepore) Balatbat, CPA, J.D., LL.M., Taxation
• 2022 Probate Law Changes of Note
  by Katie A. (Lepore) Balatbat, CPA, J.D., LL.M., Taxation and Linda A. Nelte, J.D.
• Changes to California’s End of Life Option Act
  by Linda A. Nelte, J.D.
• Federal Tax News
  by Katie A. (Lepore) Balatbat, CPA, J.D., LL.M., Taxation
• California Tax Update
  by Katie A. (Lepore) Balatbat, CPA, J.D., LL.M., Taxation

September 2022

• Inflation Reduction Act of 2022: A Summary
  by Katie A. Lepore, CPA, J.D., LL.M., Taxation
• Federal Tax News
  by Katie A. Lepore, CPA, J.D., LL.M., Taxation
• California Tax Update
  by Katie A. Lepore, CPA, J.D., LL.M., Taxation

July 2022

• Illiquid Estates: Lessons to Learn from Elvis
  by Samantha Casey, Law Clerk
• Anti-Clawback Regulations
  by Katie A. Lepore, CPA, J.D., LL.M., Taxation
• Federal Tax News
  by Katie A. Lepore, CPA, J.D., LL.M., Taxation
• California Tax Update
  by Katie A. Lepore, CPA, J.D., LL.M., Taxation

March 2022

• Changes Coming for Trust-Owned FDIC-Insured Accounts
  by Linda A. Nelte, J.D.
• The Perils of DIY Estate Planning
  by Katie A. Lepore, CPA, J.D., LL.M., Taxation
• Federal Tax News
  by Katie A. Lepore, CPA, J.D., LL.M., Taxation
• California Tax Update
  by Katie A. Lepore, CPA, J.D., LL.M., Taxation

2021 issues

October 2021

• California’s New SALT Workaround – Does it Work for You?
  by DeEtte L. Loeffler, J.D., LL.M. Taxation
• Using a Business Trust With a Self-Directed IRA
  by Bradford N. Dewan, J.D., MBA
• Federal Tax News
  by Katie A. Lepore, CPA, J.D., LL.M., Taxation
• California Tax Update
  by Katie A. Lepore, CPA, J.D., LL.M., Taxation

June 2021

• Recommendations for Retirement Distribution Planning
  by Bradford N. Dewan, J.D., MBA
• Federal Tax News
  by Linda A. Nelte, J.D.
• California Tax Update
  by Katie A. Lepore, CPA, J.D., LL.M., Taxation

April 2021

• American Rescue Plan Act “ARPA”:  A Summary
  by Katie A. Lepore, CPA, J.D., LL.M, Taxation, and Linda A. Nelte, J.D.
• Federal Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• California Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation

March 2021

• Interference With Inheritance: A Non-Probate Tort
  by Erika P. Sanchez, J.D.
• California Entity Filing Reminder
  by Colleen S. Ergastolo, Paralegal
• Federal Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• California Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation

January 2021

• Beginning of Year Checklist:  Ensure Your Affairs Are In Order
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• In Case of Emergency (ICE) – Be Prepared
  by Colleen S. Ergastolo, Paralegal
• Federal Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• California Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation

2020 issues

December 2020

• Act Now If You Want To Save Property Taxes: Saying Goodbye To The Parent-Child Exclusion As We Know It
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Disinherited Beneficiaries Get Their Day In Court: Barefoot v. Jennings
  by Erika P. Sanchez, J.D.
• Federal Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• California Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation

November 2020

• Estate Planning Lessons from Celebrities: What We Can Learn from Prince, Chadwick Boseman, and Kobe Bryant
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• A Reminder About Advance Health Care Directives
  by Mary J. Peshel, J.D.
• Federal Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• California Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation

October 2020

• California Bills Propose Increased Taxes for the Wealthy: Higher Rates and a Wealth Tax
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• “Booking.com”: Trademarks in the Digital Age
  by Erika P. Sanchez, J.D.
• Federal Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• California Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation

August 2020

• Do I Need to Keep Original Documents?
  by Mary J. Peshel, J.D.
• Tax Planning To Do Before 2021
  by DeEtte L. Loeffler, J.D. LL.M., Taxation
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

July 2020

• Signing Documents in the Age of COVID-19
  by Mary J. Peshel, J.D.
• Working from Home Due to Coronavirus? Can You Claim a Home Office Deduction?
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• In Case of Emergency (ICE) – Now and Later
  by Colleen S. Ergastolo, Paralegal
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

In Case of Emergency (ICE) Instructions

May 2020

• Paycheck Protection Program (PPP) Loans: Qualification and Forgiveness
  by Katie A. Lepore, CPA, J.D., LL.M., Taxation
• College Students and Coronavirus
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

April 2020

• Ways to Take Advantage of Coronavirus
  by Katie A. Lepore, CPA, J.D., LL.M., Taxation
• Finish Your Planning Now
  by Mary J. Peshel, J.D.
• Law Changes You Need to Know Now
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Federal Tax Update
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

February 2020

• SECURE Act: Major Pension Law Changes
  by Bradford N. Dewan, J.D., MBA
• Other Important Changes Made by the SECURE Act
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Federal Tax Update
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

January 2020

• 65-Day Rule May Provide Trust and Estate Tax Savings
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• Mental Illness: The Empowerment of Choosing Your Emergency Care
  by Colleen Ergastolo, Paralegal
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

2019 issues

November 2019

• Digital Assets: Estate Planning and Trust Administration, in Brief
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• INHERITED IRAs: What Beneficiaries Need to Know
  by Bradford N. Dewan, J.D., MBA
• Federal Tax Update
  by DeEtte E. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

October 2019

• New Definition of “Employee” May Increase Your Taxes
  by DeEtte E. Loeffler, J.D., LL.M., Taxation
• Rent Control in California: How Will It Affect Landlords
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

September 2019

• Time to Update Your Business Records
  by DeEtte E. Loeffler, J.D., LL.M., Taxation
• The Prevalence and Prevention of Elder Abuse
  by Marissa Wolfsheimer, Guest Contributor
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

August 2019

• Are You (Really) Prepared?
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Supreme Court Rules on State Trust Taxation:  Is California’s Taxing Scheme Constitutional?
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation and Marissa Wolfsheimer
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation and Marissa Wolfsheimer

July 2019

• Tom Petty’s Estate is Free Fallin’ – The Importance of Business Succession Planning
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

June 2019

• Pending Taxation of Cryptocurrency
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

May 2019

• Real Estate Investing: To Form an LLC or Not?
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

April 2019

• Selling a Business Requires Planning
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Probate and Guardianship Complications Could Have Been Avoided
  by Julie K. Allen, Paralegal
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

March 2019

• Safe Harbor For Pass-Through Deduction For Real Estate: Landlords Should Take Action Now
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

Addendum:  Serving as a Trustee, 2019 edition

• Serving as a Trustee (Parts I thru V)
  by Mary J. Peshel, J.D.

February 2019

• Serving as a Trustee (Part V)
  by Mary J. Peshel, J.D.
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

January 2019

• Serving as a Trustee (Parts III & IV)
  by Mary J. Peshel, J.D.
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

2018 issues

December 2018

• Serving as a Trustee (Parts I & II)
  by Mary J. Peshel, J.D.
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

November 2018

• New Law For IRAs With Business Income
  by Bradford N. Dewan, J.D., MBA
• Year-End IRA Checklist
  by Bradford N. Dewan, J.D., MBA
• College Students Need An Estate Plan Too
  by DeEtte Loeffler, J.D., LL.M., Taxation
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

October 2018

• IRAs: Consequences When There Is No Designated Beneficiary
  by Bradford N. Dewan, J.D., MBA
• Lessons to R-E-S-P-E-C-T from Aretha Franklin: The Importance Of An Estate Plan
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

September 2018

• Treasury Issues Proposed Regulations for Section 199A: More Guidance Provided for Specified
  Service Businesses
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• Would Having a Grantor Trust Reduce Taxes?
  by DeEtte Loeffler, J.D., LL.M., Taxation
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

August 2018

• Who Wouldn’t Prefer a Simpler, Less Expensive, Estate Plan?
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• South Dakota v. Wayfair
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• Federal Tax Update
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation

June 2018

• Adjust Your Tax Withholding for 2018 to Avoid Penalties
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• Health Law Updates for the Terminally Ill
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• Federal Tax Update
  by DeEtte L. Loeffler, J.D., LL.M., Taxation & Katie Lepore, CPA, J.D., LL.M., Taxation
• State Tax News
  by Katie Lepore, CPA, J.D., LL.M., Taxation & DeEtte L. Loeffler, J.D., LL.M., Taxation

May 2018

• IRAs: Pre-Mortem and Post-Mortem Planning Ideas
  by Bradford N. Dewan, J.D., MBA

April 2018

• Estate and Tax Planning for Your Cryptocurrency
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Federal Tax Update
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

March 2018

• New Rules Affecting Partnership and LLC Audits
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• Proposed New Laws Would Significantly Affect Rental Properties
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Federal Tax Update
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

February 2018

• Integrating Estate Planning and Business Succession Planning
  by Bradford N. Dewan, J.D., MBA
• Controversy Over State Tax Payments and Itemized Deduction Cap
  by Katie Lepore, CPA, J.D., LL.M., Taxation
• Federal Tax Update
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

2017 issues

June 2017

• IRA BENEFICIARY TRUSTS: Purposes and Structures
  by Bradford N. Dewan, J.D., MBA

May 2017

• Failure to Report Foreign Accounts Can Be Costly
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Federal Tax Update
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

April 2017

• RS Approves Spousal IRA Rollover Even Though Spouse Not Listed as the Designated Beneficiary
  by Bradford N. Dewan, J.D., MBA
• Federal Tax Update
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffer, J.D., LL.M., Taxation

March 2017

• Alternatives For Surviving Spouse Of Deceased IRA Owner: Rollovers May Not Be The Best Option
  by Bradford Dewan, J.D., MBA
• Federal Tax Update
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

February 2017

• Time to Update Your Business Records
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

January 2017

• In Memory of our Founder: Ralph Gano Miller

2016 Issues

December 2016

• A Major Tax Policy Failure for California
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Personal Revival Trusts – From Science Fiction to Reality
  by Marica L. Sutton, B.A., Communication, University of San Diego Paralegal Student and DeEtte L. Loeffler, J.D., LL.M., Taxation
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

November 2016

• Year-End IRA Checklist
  by Bradford N. Dewan, J.D., MBA
• Partnerships: Planning for the Unexpected
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

October 2016

• A Comparison of Presidential Candidates’ Tax Plans
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• IRS Will Not Challenge AQ Trusts
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News

September 2016

• Community Property Interests Disregarded with IRAs
  by Bradford N. Dewan, J.D., MBA
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Additional Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

August 2016

• IRS: Beneficiary Designations Cannot Be Changed After Death
  by Bradford N. Dewan, J.D., MBA
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

July 2016

• How to Use a Business Trust with a Self-Directed IRA
  by Bradford N. Dewan, J.D., MBA
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

June 2016

• No College for Debtors’ Kids
  by Thomas M. Monson, J.D.
• Are You Financially and Legally Prepared for Fire Season?
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

May 2016

• Duties and Rights of an Agent under a Financial Power of Attorney
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• IRAs and the Prohibited Transaction Rules
  by Bradford N. Dewan, J.D., MBA
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

April 2016

• Presidential Candidates’ Tax Plans Vary Widely
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

March 2016

• Tax Legislation to Watch for in 2016
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• The Separate Account Rule: How it Affects IRAs
  by Bradford N. Dewan
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

February 2016

• Is it a Diamond or a Cubic Zirconia?
  by Judy S. Bae
• Exclusion for Charitable Distributions from IRAs Made Permanent
  by Bradford N. Dewan, J.D., LL.M., Taxation
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

January 2016

• Preventing Trust Litigation
  by Judy S. Bae
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

2015 Issues

November 2015

• Year-End IRA Checklist
  by Bradford N. Dewan, J.D., MBA
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

October 2015

• Estate Tax Planning in a Changing Environment
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Business Trust: a Good Option with a Self-Directed Ira
  by Bradford N. Dewan, J.D., MBA
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

July 2015

• Is Your FLP or LLC Subject To Future Reassessment?
  by Timothy C. Polacek
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

June 2015

• Discretionary Trusts and The Trustee’s Duty to Act Reasonably
  by Timothy C. Polacek
• College Students Need an Estate Plan Too
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Broad Powers of Attorney Can Cause Tax Reporting Problems
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

May 2015

• Importance of Beneficiary Designation Forms – Or Not
  by Bradford N. Dewan, J.D., MBA
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

April 2015

• Will Californians Soon Have a “Right to Die With Dignity”?
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• IRS Releases Top 12 Tax Scams for 2015
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

February 2015

• Business Trust and Limited Liability Company: Good Options With a Self-Directed IRA
  by Bradford N. Dewan, J.D., MBA
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

January 2015

• Is an ABLE Account Right for You or Your Family Member?
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Forming New Business Entities: California LLC vs. S Corporation
  by Timothy C. Polacek
• Modifying “Irrevocable” Trusts
  by Timothy C. Polacek
• Federal Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• State Tax News
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

2014 Issues

December 2014

• Is Generation Skipping Planning Right for Your Family?
  by DeEtte L. Loeffler, J.D., LL.M., Taxation

November 2014

• Getting Care for Yourself or a Loved One
  by DeEtte L. Loeffler, J.D., LL.M., Taxation
• Ira Beneficiary Trust: Transferring Ira Funds to Inherited IRAs for Trust Beneficiaries
  by Bradford N. Dewan, J.D., MBA

October 2014

• If You Want Privacy, Make a Trust
  by DeEtte L. Loeffler, J.D., L.LM, Taxation
• Lost Your License to Drive?
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

September 2014

• Making Gifts to a Care Giver is Complicated
  by DeEtte L. Loeffler, J.D., L.LM, Taxation
• Business Owner Whose Son Took Over Management of Business Sill Materially Participated
  by Bradford N. Dewan, J.D., MBA

July 2014

• US Supreme Court: Inherited IRAs Not Protected in Bankruptcy
  by Bradford N. Dewan, J.D., MBA
• Common Issues for Existing Trusts
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

June 2014

• Portability: Reprieve for Failure to File on Time
  by Bradford N. Dewan, J.D., MBA
• Fire Season is Early Again: Are You Prepared?
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

May 2014

• If You Own Bitcoin, You Should Know These Rules
  by DeEtte L. Loeffler, J.D., L.LM, Taxation
• Business Transition Planning:The First Four Questions to Ask
  by Bradford N. Dewan, J.D., MBA

April 2014

• Gifting for Educational and Medical Expenses
  by Mary J. Peshel
• Application of One-Per-Year Limit on Rollovers
  by Bradford N. Dewan, J.D., MBA

March 2014

• Low Interest Rates Continue to Enhance Estate Planning Opportunities for GRATS and Loans to Children
  by Timothy C. Polacek
• Cash Bonus Incentive Plans for Key Employees
  by Bradford N. Dewan, J.D., MBA
• Required Beginning Date Approaching
  by Bradford N. Dewan, J.D., MBA

February 2014

• How You Hold Titles to California Real Property Matters
  by DeEtte L. Loeffler, J.D., L.LM, Taxation
• Consider Making Your Annual Gifts Early This Year
  by DeEtte L. Loeffler, J.D., L.LM, Taxation
• Inherited IRA: Guidance on Its Formation and Funding
  by Bradford N. Dewan, J.D., MBA

January 2014

• Estate Planning and Business Succession Planning: How They Interconnect
  by Bradford N. Dewan, J.D., MBA
• A New Year’s Resolution Worth Keeping:Do Your Annual Estate Planning Check-Up
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

2013 Issues

December 2013

• Do a Review Before You Close Out 2013
  by DeEtte L. Loeffler, J.D., L.LM, Taxation
• Who Wouldn’t Prefer a Simpler, Less Expensive Estate Plan?
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

October 2013

• IRA Beneficiary Trusts
  by Bradford N. Dewan, J.D., MBA
• Important Filing Deadline for IRAs
  by Bradford N. Dewan, J.D., MBA

September 2013

• Are “Undocumented” Loans a Problem?
  by DeEtte L. Loeffler, J.D., L.LM, Taxation
• Married is Married (For Federal Tax Purposes Anyway)
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

August 2013

• Inherited IRAs: Uncertainty Reigns as to Protection in Bankruptcy
  by Bradford N. Dewan, J.D., MBA
• Preparing for College, Financially and Legally
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

July 2013

• Income Right from Charitable Remainder Trust can be Sold
  by Bradford N. Dewan, J.D., MBA
• The End of the Defense of Marriage Act
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

June 2013

• Common Trustee Mistakes: Failure to Prepare Regular Trust Accountings
  by DeEtte L. Loeffler, J.D., L.LM, Taxation
• Are You Financially Prepared for Fire Season?
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

April 2013

• Is your Paperwork in Order?
  by DeEtte L. Loeffler, J.D., L.LM, Taxation
• Estate Planning and Divorce
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

March 2013

• Time is Running Out for Voluntary Reporting of Foreign Accounts
  by DeEtte L. Loeffler, J.D., L.LM, Taxation
• Is Your Plan HIPAA Compliant?
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

February 2013

• The American Taxpayer Relief Act of 2012
  by Timothy C. Polacek
• Time to Get Off the Fence: Estate Planning for 2013
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

January 2013

• Business Transition Planning: The role of a Stock Appreciation Rights Plan
  by Bradford N. Dewan, J.D., MBA
• Welcome to Taxmageddon: Taxes and the New Reality for 2013
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

2012 Issues

November 2012

• Annual Gift Tax Exclusion Rises for 2013
• US Supreme Court Poised to Consider Defense of Marriage Act (DOMA) and California’s Prop 8
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

October 2012

• IRA Recharacterization Deadline Approaching
  by Bradford N. Dewan, J.D., MBA
• Exploring the Fiscal Cliff
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

September 2012

• Common Mistakes: Not Starting the Trust Administration After the First Death
  by DeEtte L. Loeffler, J.D., L.LM, Taxation
• Tax Exempt Gifting to Students
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

August 2012

• To Whom do You Sell the Business? And When?
  by Bradford N. Dewan, J.D., MBA

July 2012

• Estate Planning for Young Adults?
  by Mary J. Peshel
• Should the Possibility of “Clawback” Affect Your Gifting Plan?
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

June 2012

• Is the Wrong Person Paying the Taxes on Your Partnership Income?
  by DeEtte L. Loeffler, J.D., L.LM, Taxation

May 2012

• You Can “Lock In” the Current High Estate and Generation-Skipping Tax Exemptions Before They Expire
  by DeEtte L. Loeffler, J.D., L.LM, Taxation
• Separate Accounts: A Goal Achievable Even with a Single Trust Names as the IRA Beneficiary
  by Bradford N. Dewan, J.D., MBA

April 2012

• Business Trust: a Good Option with Self-Directed IRA Legislative Update
  by Bradford N. Dewan, J.D., MBA

March 2012

• Licensing Requirements for Trustees
  by Mary J. Peshel
• Is it a Diamond or a Cubic Zirconia
  by Judy S. Bae

February 2012

• Falling Interest Rates Allow for Gifting at Substantially Reduced Tax Values
  by Timothy C. Polacek
• Why Portability May Simplify Many Estate Plan
  by Timothy C. Polacek

January 2012

• Time for Your Annual Check-Up: New Year’s Review of Your Plan and Assets
  by DeEtte L. Loeffler