Brian Fredkin is the lead author of "Tax Issues When Settling a Trust or Estate Dispute: A Guide for the Litigator" in California Trusts and Estates Quarterly. The following is an excerpt:
The merits of the claim typically drive the negotiations to resolve a trust or estate dispute. Tax issues often are a secondary focus. It is not uncommon for the litigator to wake up the morning after reaching a settlement wondering if she or he neglected to appreciate a significant tax issue. The purpose of this article is to help trust and estate litigators identify the tax issues most likely present in a trust or estate dispute, so they can be sensitive to these issues when guiding their clients through a settlement.