![Bay Area Property Ownership](https://www.mcdlawyers.net/wp-content/uploads/2013/06/painting_resources_questionnaire.jpg)
![Bay Area Property Ownership](https://www.mcdlawyers.net/wp-content/uploads/2013/06/painting_resources_questionnaire.jpg)
![California’s Proposed Estate Tax Changes](https://www.mcdlawyers.net/wp-content/uploads/2013/06/painting_resources.jpg)
California’s Proposed Estate Tax Changes
CALIFORNIA’S PROPOSED ESTATE TAX FAILS IN SENATE WILL NOT, FOR NOW, MAKE IT TO THE 2020 BALLOT California State Senator Scott Weiner recently introduced Senate Bill 378, which would impose gift, estate, and generation-skipping taxes on all transfers after December 31...![Bay Area Property Ownership](https://www.mcdlawyers.net/wp-content/uploads/2013/06/painting_resources_questionnaire.jpg)
Safety Nets Updated
Introduction This article updates the earlier article on this topic. As that earlier article mentioned, one relatively common estate planning arrangement is for the grantor of a trust, which is a grantor trust with respect to him or her for income tax purposes, to...![Steeply Declining Rolling GRATs: Perhaps the Best GRAT ever](https://www.mcdlawyers.net/wp-content/uploads/2013/06/painting_resources_articles.jpg)
Steeply Declining Rolling GRATs: Perhaps the Best GRAT ever
Some Basic GRAT Concepts Grantor Retained Annuity Trusts (GRATs), described in Code Sec. 2702(b), are successful in transmitting property out of a property owner’s estate at no estate tax cost and no or minimal gift tax cost to the extent the assets contributed to the...![A Will or a Trust – That is the Question](https://www.mcdlawyers.net/wp-content/uploads/2017/04/careers-800x675.jpg)