Federal Estate and Gift Tax Updates
For 2022, the IRS made small changes to the federal estate tax and annual gift tax exemptions, mainly adjusting for inflation.
California Raised "Small Estate" Values in 2022
The value of an estate that qualifies for the "small estate" probate shortcut in California changed again in 2022.
Updates for How to Probate an Estate in California
The Nolo book How to Probate an Estate in California uses federal tax figures and California "small probate" figures that were current in 2021. Some of these numbers changed in 2022—get the most recent figures here.
California TOD Deeds Now Require Witnessing
Effective January 1, 2022, transfer-on-death deeds in California need to be witnessed, as well as signed, notarized, and recorded within 60 days.
South Carolina Becomes Last State to Adopt UTMA
Now all U.S. states have adopted the Uniform Transfers to Minors Act.
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