Table of Contents

• Publication year: 2022

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 PANDEMIC
By Joshua M Grossman, Jamie Yesnowitz and Michael...