It appears there may be some light at the end of the tunnel for the estate tax. After being bogged down by Congress’s inaction regarding the estate tax law sunset, practitioners are now getting clearer pictures of what they can expect.
A few months ago, we discussed calendaring of deadlines pursuant to Code of Civil Procedure section 12. Here is an update to that article, with credit to Barbara Haubrich, ACP, publisher of the online newsletter The California Litigator:
12c is a new addition to the California Code of Civil Procedure and becomes effective January 1, 2011.