Contents

• Publication year: 2016

Contents

Message from the Chair....................................................................................................................3

Order Out of Chaos - Making [the Other Half of] California's Trust Taxation System Work.....................................................................................................................................4
By Paul H. Frimmer

Proposal to Amend Revenue and Taxation Code Section 19255 to Avoid Extension of the 20-Year Statute of Limitations by Unilateral Action of the California Franchise Tax Board .......................................................................................................................11
By Andrew D. Allen

The United State Income Tax Treatment of Australian Superannuation Funds Owned by U.S. Persons (Part 1 of 2)...