Drafting California Irrevocable Trusts
Drafting California Irrevocable Trusts
Publish in June 2026
A one-of-a-kind book containing extensive, detailed coverage on every aspect of structuring and drafting a trust.
- Income tax, estate and gift tax
- Valuing interests in property
- Trust administration and trustee's powers
- Introductory and basic clauses, dispositive clauses
- Life insurance trusts and trusts for minors
- Qualified domestic trusts (QDOTs)
- Generation-skipping dynasty trusts
- GRATs & QPRTs
- Charitable remainder trusts
- Issues related to nature of trust assets
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Table of Contents
Table of Contents
- 1. Overview of Irrevocable Trusts
- 2. Estate and Gift Tax: A Drafter’s Guide
- 3. Income Tax: A Drafter’s Guide
- 4. Generation-Skipping Tax Problems of Irrevocable Trusts
- 5. Trust Planning: Permanent Trusts
- 6. Valuing Interests in Property
- 7. Structuring the Trust Instrument
- 8. Introductory and Basic Clauses
- 9. Dispositive Clauses
- 10. Trust Administration and Trustee’s Powers
- 11. Life Insurance Trusts
- 12. Trusts for Minors
- 13. Special Needs Trusts
- 13A. Dynasty Trusts
- 14. Grantor Retained Income Trusts (GRITs)
- 15. Grantor Retained Annuity Trusts (GRATs)
- 16. Grantor Retained Unitrusts (GRUTs)
- 17. Qualified Personal Residence Trusts (QPRTs)
- 18. Charitable Remainder Trusts
- 18A. Nongrantor Charitable Lead Annuity Trusts
- 19. Issues Related to Nature of Trust Assets
- 20. Complete Irrevocable Trust Forms
Authors
Authors
- Sandra J. Chan
- John R. Cohan
- Monica Dell'Osso
- Jeffrey A. Dennis-Strathmeyer
- Jon J. Gallo
- Bruce Givner
- Ann C. Harris
- Diana M. Hastings
- Paul E. Hoelschen, Jr.
- Owen Kaye
- Richard S. Kinyon
- Kathryn K. Miller
- Lynda S. Moerschbaecher
- Betty J. Orvell
- Ruth A. Phelps
- Sterling L. Ross, Jr.
- Marc M. Stern
- Belan K. Wagner
- Bruce D. Whitley
- Danielle T. Zaragoza
- David P. Benedetto
- Sarah S. Broomer
- Linda Eshoe
- John M. Goralka
- Kyla J. Hale
- Ann C. Harris
- Michael W. Hervey
- Melinda Hunsaker
- Raquel Lazar-Paley
- Lawrence M. Lebowsky
- Chelsea J. Suttmann
- Caroline Trainor
- Kate Wilcox
Filing Instructions
Filing Instructions
