Legal Question in Wills and Trusts in California

All the rules that apply are what is in effect as of the time of death, except as to whether the Will or its terms are valid. What applies is the tax at the time of death.

Mr. Shers is correct. Validity of testimentary instruments is evaluated effective the time they are made. All accounting and tax aspects are as of date of death.

The rules that apply are those that were in effect when the person died. Because the rules are in flux this year, you should be sure to consult with an attorney knowledgable in this area to be sure that everything is handled correctly.

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