MILTON BERRY SCOTT
Attorney at Law
Walnut Creek, California

CALIFORNIA ESTATE PLANNING, PROBATE, & TRUST ARTICLES

The following are various articles which I have produced over the years. Although all are believed to be up to date, there may have been legal changes since the articles were written. This material is for information purposes only and relates, in most cases, to people who are California residents. The author, website manager and host, and publisher assume no legal responsibility for the use or misuse of the information. Anyone doing estate planning should consult an attorney.

LIST OF ARTICLES

Estate Planning—California Residents

  • Title to Assets in California
  • Property Ownership by Husband and Wife
  • Domestic Partners

    • Wills and Intestate Succession—California

  • Wills
  • Intestate Succession in California

    • Probate—California

  • Probate Procedures in California
  • California Statutory Fees for Probate

    • Federal Estate Taxes at Death

  • United States Estate Tax
  • Valuing Assets at Death

    • Living Trusts—California

  • Advantages of a Living Trust for a Single Person in California
  • Administration of a California Living Trust for a Single Person upon the Death of that Individual
  • Advantages of an A-B Living Trust for Husband and Wife in California
  • Administration of a California Living Trust upon the Death of the First Spouse
  • Administration of a California Living Trust upon the Death of the Surviving Spouse
  • Transfer of Assets to a Living Trust
  • Trustee's Duty of Administration of a California Irrevocable Trust

    • Dynasty Trusts

  • Dynasty Trusts—how they work
  • Attachments (charts)
    1. Exemptions and Tax Rates in effect 2005-2010.
    2. United States Estate Tax chart 2005-2009.
    3. Annual Return and Valuation of Unitrust after Death of Trustors.
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    Irrevocable Trusts

  • Irrevocable Living Trust (Crummey Trust)
  • Irrevocable Life Insurance Trust
  • Qualified Terminable Interest Trust

    • Incapacity—California Residents

  • Disability
  • General Durable Power of Attorney
  • General Durable Power of Attorney for Health Care Decisions
  • Conservatorships

    • Gifts

  • Gifts
  • California Uniform Transfers to Minors Act
  • Disclaimers

    • Charitable Giving

  • Charitable Giving
  • Charitable Trusts

    • Individual Retirement Accounts

  • Individual Retirement Account Distribution

    • Miscellaneous

  • 529 College Savings Plan
  • Limited Partnerships
  • Interest-Free Loans
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