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Coming Event
Save the Dates
Special Announcements
Recent Cases

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

Jana Gordon Garrotto, Law Offices of Garrotto & Garrotto

Jacqueline M. Real-Salas, Law Offices of Jacqueline M. Real-Salas,

Stefanie S. Cutler, Bloom & Ruttenberg

Nelson J. Handy, Fiduciary Law Services, Inc.,

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Jacqueline M. Real-Salas
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  An ePublication of the Los Angeles County Bar Association
Volume 8, Number 8   September 2013    Archive of Past Issues
Trusts and Estates Section Home Page

Coming Event:

2013 Trusts and Estates Symposium
Friday, September 27
LA Hotel Downtown (Future Hyatt Regency/Formerly Marriott)
333 South Figueroa Street Los Angeles, California 90071

The 2013 Symposium will focus on investing by fiduciaries from two perspectives. One panel will address what happens at the courthouse when a fiduciary's investment performance is questioned, and a second panel will provide perspective from investment industry professionals. The Symposium will be rounded out by a panel survey of planning issues that now face couples in light of recent momentous developments in the law.

Register Now

Save the Dates:

Aviva K. Bobb Advanced PVP Training Symposium
Saturday, November 2
LA Hotel Downtown (Future Hyatt Regency/Formerly Marriott)
333 South Figueroa Street Los Angeles, California 90071

2013 Legislative Update
Thursday, December 12
Omni Hotel Los Angeles 251 S Olive St Los Angeles, CA 90012

Special Announcements

Please check the Trusts and Estates web page frequently for Court updates.

Click here for information discussing the mandatory eFiling procedures in Orange County that become effective September 3, 2013.

Click here to see photos from our 2013 Probate Court Reception.

Treatment of Same-Sex Marriages for Federal Tax Purposes
On August 29, 2013, the IRS issued Revenue Ruling 2013-17, announcing that same-sex couples who are legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling, which was issued only two months after the U. S. Supreme Court's decision in E.S. Windsor (2013-2 USTC ΒΆ50,400, June 26, 2013), affects all taxes, including income, estate and gift taxes.

Recent Cases

Real Property
Substantial evidence supported convictions of man who quitclaimed to himself properties to which he had no ownership claim, filed homestead declarations, and thus clouded titles, causing true homeowners economic harm. Enhancement can be based on loss to victims without gain to defendant. Filing bogus quitclaim deeds constitutes filing false documents, in violation of Penal Code Sec. 115.
People v. Denman - filed July 12, 2013, publication ordered August 5, 2013, Fourth District, Div. Two
Cite as E053798
Full text:

Trusts and Estates
Code of Civil Procedure Sec. 1013, which extends the time to do certain acts where the act is in response to a notice served by mail, does not apply to Probate Code Sec. 16061.8, which requires that any action contesting a trust be commenced within 120 days of service of the trustee's notice that all or part of a revocable trust has become irrevocable because of the death of a settlor.
Bridgeman v. Allen - filed August 30, 2013, Fourth District, Div. One
Cite as D062183
Full text:


Los Angeles County Bar Association
2012-2013 Trusts and Estates Section Newsletter

Amy L. McEvoy

Trudi Schindler

William L. Winslow

Immediate Past-Chair
Kira S. Masteller

Section Administrator
Brendan Tarnay


Julia L. Birkel
Jill A. Brousard
Jackson Chen
Stefanie S. Cutler
Roseann DeRosa
Kim D. Doering
Larry S. Dushkes
Jana Gordon Garrotto

Sibylle Grebe
Duncan Hromadka
Albert F. Mikulencak
Leigh Shipp Muniz
Mary L. O'Neill
Jacqueline M. Real-Salas
Marc L. Sallus

Liaison, Barristers Section, Lauren C. Liebes
Liaison, County Counsel, Susan Long, Deputy County Counsel
Liaison Public Interest, Yolande P. Erickson
Liaison, Beverly Hills Bar Association, Stefanie Cutler
Ex Officio, James R. Birnberg
Ex Officio, Susan Jabkowski
Ex Officio, Matthew W. McMurtrey
Ex Officio, Jonathan L. Rosenbloom

Ex Officio, Stuart Zimring

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Readers are advised that changes in the law may affect the accuracy of this publication or the functionality of links after
the publication date.

The foregoing practice tips were prepared for information purposes only. Such practice tips do not constitute tax, legal or other advice and no responsibility is assumed for any reliance upon them or with respect to assessing or advising the reader as to tax, legal, or other consequences arising from a particular situation. The accuracy of the information
rovided should be independently verified by the reader and should not be treated as authoritative.

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