Table of Contents

JurisdictionCalifornia,United States
CitationVol. 31 No. 1
Publication year2022
TABLE OF CONTENTS

3

MESSAGE FROM THE VICE-CHAIR
By Jackie Zumaeta

8

THE FUTURE FOR FAMILY BUSINESS ESTATE PLANNING: INTEGRATING FAMILY DYNAMICS IN THE PLANNING PROCESS
By John W. Ambrecht and Elizabeth Mackey-Sall

13

SYMMETRICAL TREATMENT OF U.S. INDIVIDUAL SHAREHOLDERS INVESTING IN CONTROLLED FOREIGN CORPORATIONS: PROPOSED AMENDMENT TO IRC § 962(D)
By William K. Norman

23

REFORMING CALIFORNIA'S SALES FACTOR SOURCING RULE FOR SALES OF TANGIBLE PERSONAL PROPERTY TO THE U.S. GOVERNMENT IN THE WAKE OF THE COVID-19...

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