Let’s talk about gift taxes! Under IRC Section 2503(b), the first $13,000 (plus cost of living adjustments) of gifts to any person, other than gifts of future interests in property, made during a calendar year are not included in the total amount of gifts made during the year. There is no limit to the number… Read More


So what does the future hold for same-sex marriage in California? It’s a subject that all Estate Planning attorneys are watching very carefully. In my opinion, the answer depends on whether you’re looking at the short-term or long-term. In the short term, the California Supreme Court sounded very dubious in recent oral arguments about overturning… Read More