- In This Issue -

Trusts & Estates Bulletin is published monthly by the Trusts & Estates Section, coeditors:

Amy L. McEvoy, Sheppard Mullin, AMcEvoy@sheppardmullin.com

Nelson J. Handy, Fiduciary Law Services, Inc., nelson@fidls.com

Diane Young Park, Weinstock Manion Reismon Shore & Neumann, dpark@weinstocklaw.com

Coming Events

How to Get Your Accountings RFA's The First Time

How do you start to prepare for the accounting at the inception of the proceeding? What do the probate attorneys look for and what are the most frequent notes causing delays in approval? How do you prepare for the hearing on the account and report?

Hon. Reva G. Goetz, Los Angeles Superior Court
Susan Jabkowski, Hinojosa & Wallet
Sandra (Sandy) R. Riley, LA Superior Court

Click HERE to register

A View From the Bench 2011: Probate Department, Los Angeles Superior Court

Judges Mitchell L. Beckloff, Marvin M. Lager, Reva G. Goetz, and Michael L. Levanas will discuss recent developments in the Probate Department of the Los Angeles Superior Court and the Arthur K. Marshall Award will be presented.

Hon. Mitchell L. Beckloff, Supervising Judge of the Probate Departments, Los Angeles Superior Court
Hon. Reva G. Goetz, Los Angeles Superior Court
Hon. Marvin M. Lager, Los Angeles Superior Court
Hon. Michael I. Levanas, Los Angeles Superior Court

Click HERE to register

Best Practices

The IRS recently announced that Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, is still under way. Preliminary guidance is available at http://www.irs.gov/formspubs/article/0,,id=236791,00.html. Comments can be made on Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent. The draft Form 8939 may be viewed at http://www.irs.gov/pub/irs-dft/f8939--dft.pdf.

The IRS has requested comments on its draft Form 709, the Federal Gift Tax Return for transfers made in 2010. The draft Form 709 may be viewed at http://www.irs.gov/pub/irs-dft/f709--dft.pdf.

A Compendium of Recent Cases

Cases appear in chronological order, with the oldest case appearing first.

Trusts and Estates
Taxpayer could not rely on substantial compliance doctrine to excuse his failure to properly request an extension of time to pay estate tax where he failed to state the period of extension required because such information was essential for IRS to assess reasonableness of request; failure of IRS to notify taxpayer that his extension request was incomplete was insufficient to support claim of equitable estoppel. Taxpayer's reliance on an accountant to obtain an extension did not constitute "reasonable cause" for his failure to pay estate taxes in a timely manner.
    Baccei v. United States - filed February 16, 2011
    Cite as 08-16965
    Full text

Trusts and Estates
District court erred in finding that cohabitant's love, support, and homemaking services did not, as a matter of law, provide sufficient consideration to support a contractual agreement under Nevada law. Such services can be quantified and have a value attached to them. Estate was within its rights to deduct the value of the yet-to-be-determined claim without waiving the right to contest the validity of the claim in state court.
    Estate of Shapiro v. United States - filed February 22, 2011
    Cite as 08-17491
    Full text

Trusts and Estates
Where petition to probate will had the practical effect of challenging an earlier trust, filing of such petition was an "action to contest the trust" within the meaning of Probate Code Sec. 16061, which requires that such an action be brought within 120 days following service of notice by the trustee. Will was dictated and signed by decedent and handwritten by another person--but was defective in form because it contained no witnesses' signatures. Trial court did not err in admitting it to probate under Sec. 6110(c)(2) based on clear and convincing evidence of decedent's intent in the form of testimony by two witnesses who saw him sign it. Public policy in favor of validating wills that reflect decedents' intent supports retroactive application of Sec. 6110(c)(2) to wills executed before its effective date. Lack of testamentary language, use of the word will, or reference to death did not preclude finding that document was intended by decedent to be his will.
    Estate of Stoker - filed March 3, 2011, Second District, Div. Six
    Cite as 2011 S.O.S. 1274
    Full text


Los Angeles County Bar Association
2010-11 Trusts and Estates Section Newsletter
Amy L. McEvoy, Co-Editor,  Diane Young Park, Co-Editor,    Nelson J. Handy, Co-Editor

Nelson J. Handy

Stuart D. Zimring

Kira S. Masteller

Kira S. Masteller

Immediate Past-Chair
Jonathan L. Rosenbloom

Section Administrator
Erica Leon


Michael A. Abraham
Ronald Berman
Jackson Chen
Kenneth A. Feinfield
Sibylle Grebe
Susan Jabkowski
Jane E. Kwon
Amy L. McEvoy
Diane Young Park

Nicole M. Pearl
Jacqueline Real-Salas
Myer J. Sankary
Leigh A. Shipp
Gabrielle A. Vidal
Caroline C. Vincent
William Lane Winslow

Liaison Beverly Hills Bar Association, Trudi Sabel Schindler
Liaison Public Interest, Yolande P. Erickson
Ex Officio, Laura Conti
Ex Officio, James R. Birnberg
Ex Officio, Thomas H. Kenney
Ex Officio, Matthew W. McMurtrey
Ex Officio, Gary M. Ruttenberg