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California Proposition 13
(Downloadable file)

This outline provides rules and examples of forms of ownership and  transfers of real property that will cause a Proposition XIII change in ownership. It also suggests plans to avoid Proposition XIII changes of ownership. A change of ownership under proposition XIII can  substantially  increase real  property taxes..  This outline is intended to enhance the understanding of the complex Proposition XIII change of ownership phenomenon.

Determining the Difference Between Charitable Entities, Trusts & Estates, August 1989.

Business Person’s Guide to Taxation in the 90’s: Starting and Running Your Business, El Dorado Press, April 1990.

Foreign Trusts: Avoiding a "Surprise" Tax, Trusts & Estates, September 1990.

Strategies for Minimizing Income Taxes for Estates, Trusts and Their Beneficiaries, The Journal of Taxation of Estates and Trusts, Fall 1990.

Careful Planning by Fiduciaries can Reduce Income Taxes, The Journal of Taxation of Estates & Trusts, Winter 1991.

U.S. Taxation of Foreign Nationals, 43rd Annual Institution on Federal Taxation, 1984.

Estate & Gift Tax Planning for Nonresidents, The International Tax Journal, Fall 1986.

What Your PALs Will Do to You, Discussion of HR 3838’s Passive Activity Loss Rules, 1987.

S Corporations After the 1986 Tax Reform Act, 1987.

Tax Issues for Personal Service Corporations, 1987.

Interest Expense Planning and Pitfalls, 1987.

Section 1031 Tax-Free Exchange of Real Estate, Outline, 1987.

Some Tips on "Trapping" After the Tax Reform Act, Trusts & Estates, September 1988, with Joan Zawaski.

Installment Sales and Long-Term Contracts After the Revenue Act of 1987, Small Business Taxation, September/October 1988.

How to Avoid the Hidden Costs of Doing Business in California, El Dorado Press, May 1989, with Orlando J. Antonini.

Federal Focus: Worker Classification — IRS Rampage Bruises Mortgage Brokers, Mortgage Matters, May 1996

Accelerated Death Benefits and Viatical Settlements — Congress Provides a Cure, September 1996, with Warren Nogle, CPA.

Worker Classification – Courts and Congress Arm Mortgage Brokers with More Defenses, Mortgage Matters, March 1997

Foreign Gifts – New Rules Formulated by Count Dracula, California Trusts and Estate Quarterly, Fall 1997

Expatriation Rules, 1999

Foreign Investors in Real Property Tax Act, 1999

Foreign Trusts, 1999

Federal Authorized Tax Practitioners – Client Privilege, 1999

International Estate Planning Issues, 1999

Wills, Probate and Estate Planning, An Overview, March 1997, Updated April 2000

The materials in this website do not constitute legal advice, and contact with this site does not establish an attorney-client relationship. These materials are provided for information purposes only. Articles and Outlines on this website may not have been updated for changes in law. Any links to other publicly available websites are provided as a convenience, No claims, promises, or guaranties about the accuracy, completeness, or adequacy of the information are made.

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