USA – CALIFORNIA
Nevada
California
Sacramento
Law and Practice Contributed by: Jennifer J. McCall, Matthew Perotti and Ashley E. Huh Pillsbury Winthrop Shaw Pittman LLP
Pacific Ocean
Contents 1. Contemporary Cultural Considerations in Succession Planning p.213 1.1 Social and Cultural Attitudes p.213 1.2 Wealth Profiles and Industry Influences p.213 2. Residency and Domicile for Purposes of Wealth and Estate Planning p.213 2.1 Determining Domicile p.213 2.2 Income Tax Residency p.213 3. Intestacy and Forced Heirship Laws p.214 3.1 Intestate Succession p.214 3.2 Forced Heirship p.214 4. Marital Property and Succession p.214 4.1 Property Regimes During Life and Deathtime Rights and Protections p.214 4.2 Prenuptial and Postnuptial Agreements p.215 5. Tax Treatment of Lifetime Transfers and Testamentary Dispositions p.215 5.1 Lifetime Transfers p.215 5.2 Testamentary Dispositions p.216 6. Lifetime Succession Planning Mechanisms p.217
7. Succession of Digital Assets p.218 7.1 Legal Framework p.218 7.2 Planning Considerations p.218 8. Family Business Succession Planning p.218 8.1 Succession Strategies p.218 8.2 Legal and Tax Considerations p.218 9. Trusts, Foundations and Related Entities p.219 9.1 Choice of Planning Vehicle p.219 9.2 Recent Developments Affecting Planning Vehicles p.219 10. Fiduciary Regulation, Standards and Taxatio n p.220 10.1 Corporate and Professional Fiduciaries p.220 10.2 Taxation of Trusts p.220 11. Planning for Non-Traditional Families p.221 11.1 Succession Rights and Estate Taxes for Non- Traditional Families p.221 11.2 Conflicts and Divergent Laws p.221 12. Cross-Border Succession Planning p.221 12.1 Taxation of Cross-Border Estates and Transfers p.221
6.1 Common Planning Techniques p.217 6.2 Tax and Regulatory Constraints p.217
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