CA Certified Specialist — Estate Planning, Trust & Probate Law

Under California Probate Code §6110, what are the minimum execution requirements for an attested will?

• ASigned by the testator, notarized, and recorded with the county
• BSigned by the testator (or another in testator's presence at testator's direction) and wi…
• CSigned by the testator and three witnesses, one of whom must be an attorney
• DIn writing, signed by the testator, and witnessed by one disinterested witness

Hilda dies intestate in California, survived by her spouse and one adult child from the marriage. She owned $400,000 of community property and $300,000 of separate property. Under PC §§6401-6402, how is her separate property distributed?

• AThe surviving spouse takes all separate property
• BThe surviving spouse takes one-half and the child takes one-half
• CThe surviving spouse takes one-third and the child takes two-thirds
• DThe child takes all separate property

Under California Probate Code §6111, a holographic will must:

• ABe signed by the testator and two witnesses
• BHave the signature and material provisions in the testator's handwriting
• CBe entirely in the testator's handwriting including the date
• DBe notarized to be valid

Margaret executes a will leaving her estate to her two children. Five years later, she physically tears the will in half with intent to revoke it. Under PC §6120, the will is:

• AStill valid because she did not execute a new will
• BRevoked by physical act
• CRevoked only if witnessed by two persons at the time of destruction
• DRevoked only as to the persons present when she tore it

A will contestant alleges undue influence. Under California's PC §86 and Bernard v. Foley (2006), what is the primary effect of a 'care custodian' designation as beneficiary?

• AThe bequest is automatically void
• BA presumption of fraud or undue influence arises under PC §21380
• CThe contestant must prove undue influence by clear and convincing evidence
• DThe bequest is reduced to a statutory share

Decedent's will leaves $100,000 to a witness who attested the will. Under PC §6112, what is the consequence?

• AThe entire will is void
• BThe witness receives only the portion they would have received by intestacy, unless there…
• CThe witness is disqualified from testifying but may still take the bequest
• DThe bequest is reduced to one-half

Under PC §6110(c)(2), California's harmless-error doctrine requires the proponent of a non-conforming will to prove what?

• ABy preponderance of the evidence that the testator was competent
• BBy clear and convincing evidence that the testator intended the document to constitute hi…
• CBeyond a reasonable doubt that the will was not the product of fraud
• DBy substantial evidence that the will was witnessed by at least one person

Testator's will leaves 'my Tesla Model 3' to Daughter. Testator sells the Tesla before death and replaces it with a Model S. Under PC §21133, what does Daughter take?

• AThe Model S because it replaces the Model 3
• BNothing — the specific gift is adeemed by extinction
• CThe cash value of the Model 3 at the time of execution
• DOne-half the value of the Model S

A petition for probate is filed in the wrong California county. Under PC §7051, the proper remedy is:

• ADismissal of the petition
• BTransfer to the proper county on motion of any interested person
• CThe petition is automatically deemed filed in the proper county
• DProbate proceeds in both counties simultaneously

Decedent's 2020 will leaves everything to Spouse. Decedent and Spouse divorce in 2023, and Decedent dies in 2026 without revising the will. Under PC §6122, the gift to Spouse is:

• AStill valid
• BRevoked by operation of law unless the will or court order provides otherwise
• CReduced to one-half the original gift
• DRevoked only as to community property

Father dies intestate survived by his spouse and his two children from a prior marriage. He owns $600,000 in separate property. Under PC §6401, how is the separate property distributed?

• AAll to surviving spouse
• BOne-half to spouse, one-half to children equally
• COne-third to spouse, two-thirds to children equally
• DAll to children

Under PC §240, California's per-capita-with-right-of-representation rule, how is intestate property divided when a decedent has three children, all of whom predeceased the decedent, leaving 2, 3, and 1 grandchildren respectively?

• AEach grandchild takes 1/6
• BEach grandchild takes 1/3 of their parent's share (so 1/6, 1/9, and 1/3)
• CThe property is divided equally among the grandchildren at the closest generation with su…
• DThe estate escheats to the state

Under PC §6147, what is required for a no-contest clause in a will to be enforceable in California?

• AThe clause must be drafted by an attorney
• BA direct contest must be brought without probable cause
• CThe contestant must be a beneficiary under the will
• DAll beneficiaries must consent to enforcement

After death, a will may be revoked by the testator's spouse-by-divorce under PC §6122, but not by:

• ASubsequent marriage of the testator
• BBirth of an after-born child
• CThe testator's bankruptcy
• DNeither subsequent marriage nor birth of an after-born child automatically revokes the wi…

Decedent's will provides 'I leave my estate to my children equally, per stirpes.' Decedent has three children: A (living), B (predeceased, with two children), and C (living). Under PC §245, how is the estate distributed?

• A1/3 to A, 1/3 to C, 1/6 to each of B's children
• B1/4 to each living person (A, C, and B's two children)
• CAll to A and C equally
• DB's children take nothing

Testator's will contains a residuary clause but no specific provision for after-acquired property. Testator purchases a vacation home after executing the will. Under PC §21105, the vacation home passes:

• ABy intestate succession
• BUnder the residuary clause
• CTo the testator's heirs at law in equal shares
• DThe will is invalid as to the home

Under PC §6402.5, when a predeceased spouse's separate property is in the surviving spouse's estate at the surviving spouse's death (within 15 years for real property or 5 years for personal property over $10,000), the property:

• APasses to the surviving spouse's heirs
• BPasses to the predeceased spouse's issue or other heirs under the statute
• CEscheats to the state
• DIs divided equally between both spouses' families

Decedent's will makes a $50,000 specific bequest to A, $100,000 general bequest to B, and the residue to C. The estate has only $80,000 after debts. Under California's abatement rules (PC §21402), in what order does abatement occur?

• APro rata across all gifts
• BResidue first, then general bequests, then specific bequests
• CSpecific bequests first, then general, then residue
• DAll bequests abate equally

Under PC §21610, the pretermitted spouse statute provides that a spouse omitted from a pre-marital will receives:

• ANothing — only post-marital wills protect omitted spouses
• BAn intestate share of the decedent's estate, unless an exception applies
• CA statutory one-third share regardless of other beneficiaries
• DA life estate in all community property

Under PC §259, a person found by clear and convincing evidence to have committed elder abuse against the decedent is:

• ADisqualified from inheriting from the abused person's estate, with the property passing a…
• BReduced to a statutory minimum share
• CSubject to a civil penalty but not disqualified
• DRequired to disgorge only the value of the abuse

Under PC §15200, a trust may be created by which of the following?

• AOnly a written declaration
• BOnly a transfer of property to a trustee
• CA declaration, transfer in trust during the trustor's life, transfer in trust by will, ex…
• DOnly by court order

Under PC §15400, a trust is presumed to be:

• AIrrevocable unless the trust instrument expressly reserves a power of revocation
• BRevocable unless the trust instrument expressly states it is irrevocable
• CAlways irrevocable upon the trustor's death
• DRevocable only with court approval

Trustor's trust states: 'This trust may be revoked by an instrument in writing delivered to the trustee.' Trustor later wishes to revoke by destroying the original trust document. Under PC §15401, the revocation is:

• AEffective because destruction shows revocatory intent
• BIneffective because the trust specified an exclusive method
• CEffective only if witnessed
• DEffective only as to the trustor's separate property

Under PC §16002, a trustee's duty of loyalty requires:

• AInvesting only in U.S. Treasury bonds
• BAdministering the trust solely in the interest of the beneficiaries
• CCharging no fees for service
• DDistributing income annually

Trustee invests trust assets in a single small-cap technology stock that constitutes 95% of the trust portfolio. Under California's Uniform Prudent Investor Act (PC §16045-16054), this is most likely a breach of:

• AThe duty to make property productive
• BThe duty to diversify (PC §16048)
• CThe duty of impartiality
• DThe duty to keep records

Under PC §15403, modification or termination of an irrevocable trust by the settlor and all beneficiaries requires:

• ACourt approval in every case
• BConsent of the settlor and all beneficiaries; court approval is required if a beneficiary…
• CUnanimous consent of beneficiaries only, even if settlor objects
• DApproval of the trustee

A revocable living trust avoids probate primarily because:

• ACalifornia law exempts living trusts from probate
• BTrust assets are not part of the decedent's probate estate — title is held by the trustee…
• CRevocable trusts are exempt from creditor claims
• DThe trustee is not subject to court supervision

Under PC §17200, the probate court has jurisdiction over which of the following trust matters?

• AOnly matters involving testamentary trusts
• BAll matters concerning the internal affairs of a trust
• COnly disputes between trustees and beneficiaries
• DOnly modifications and terminations

Under PC §16061.7, a trustee of a revocable trust that became irrevocable due to the trustor's death must serve a notice on beneficiaries and heirs that includes:

• AThe full trust instrument
• BA statement that the recipient has 120 days to contest the trust, plus statutory disclosu…
• CA complete inventory of trust assets
• DA copy of the trustor's death certificate

A spendthrift trust (PC §15300) protects the beneficiary's interest from creditors EXCEPT:

• AA child or spousal support order may reach the beneficiary's interest (PC §15305)
• BFederal income tax liens
• CBoth child/spousal support orders and certain governmental claims (PC §15305-15306)
• DSpendthrift protection is absolute

Under PC §16060, the trustee's duty to inform and report includes:

• ANo duty to inform unless requested
• BA duty to keep beneficiaries reasonably informed of the trust and its administration
• CA duty to provide monthly account statements to all beneficiaries
• DOnly a duty to file tax returns

Under PC §16062, a trustee must account to each beneficiary entitled to income or principal:

• AOnly on demand
• BAt least annually, at the termination of the trust, and upon a change of trustee
• COnly at trust termination
• DQuarterly

A trust contest must be brought within how long after the §16061.7 notice is served?

• A30 days
• B60 days
• C120 days
• DOne year

Under PC §15409, a court may modify or terminate a trust due to:

• ABeneficiary dissatisfaction
• BCircumstances not known to the settlor and not anticipated, that defeat or substantially…
• CA trustee's mere preference for different terms
• DTax savings alone, with no other justification

A trust provides that 'the trustee shall distribute income to A for life, then principal to A's children.' A has no children at the time of trust creation. The interest of A's children is:

• AVoid for indefiniteness
• BA contingent remainder that becomes vested as children are born and survives A's death
• CAn invalid attempt to create a class gift
• DSubject to the Rule Against Perpetuities and likely void

A trustee uses trust funds to pay the trustee's personal expenses. Under PC §16420, available remedies include:

• AOnly removal of the trustee
• BCompelling restoration of the property, compelling redress of breach, removing the truste…
• COnly a personal lawsuit by beneficiaries against the trustee
• DOnly termination of the trust

A 'pour-over will' is a will that:

• ADistributes property by pouring assets through multiple sub-trusts
• BProvides that any property in the probate estate at death pours into a previously-establi…
• CDistributes only personal property
• DIs invalid in California

Under PC §15403, a settlor of a revocable trust who has divorced the spouse-beneficiary will find that:

• AThe trust automatically revokes
• BPC §5040 revokes nonprobate transfers to a former spouse, including most trust beneficiar…
• COnly the spousal portion of the trust is voided
• DThe trustee must petition for instructions

Federal estate tax under IRC §2001 is imposed on:

• AThe gross income of the decedent's estate
• BThe value of the taxable estate of every decedent who is a citizen or resident of the Uni…
• COnly intangible property
• DOnly property passing by will

For 2026, the federal annual gift tax exclusion under IRC §2503(b) is approximately:

• A$15,000 per donee
• B$19,000 per donee
• C$30,000 per donee
• DUnlimited

Under IRC §2503(e), unlimited transfer-tax-free gifts may be made for:

• AAny amount to any relative
• BTuition paid directly to an educational institution and medical expenses paid directly to…
• CWedding gifts up to $100,000
• DCharitable gifts only

Under IRC §2056, the unlimited marital deduction is available only if the surviving spouse:

• AIs a US citizen, with property passing to the spouse outright or in a qualifying trust
• BIs at least 65 years old
• CResides in California
• DWas married for at least 10 years

A QTIP trust (qualified terminable interest property under IRC §2056(b)(7)) provides the surviving spouse with:

• AAn income interest for life with no remainder direction permitted
• BAll income for life (paid at least annually) with no power of appointment to anyone other…
• CFull ownership of trust assets
• DA power to invade for any reason

Under IRC §2010(c), 'portability' refers to:

• AMoving an estate plan between states
• BThe ability of a surviving spouse to use the deceased spouse's unused estate tax exclusio…
• CCarrying gift exclusion amounts forward
• DTransferring tax basis between assets

Under IRC §1014, the income tax basis of property acquired from a decedent is:

• AThe decedent's adjusted basis (carryover)
• BGenerally the fair market value at the date of death (step-up or step-down)
• CZero
• DThe value six months before death

Husband and Wife own a $2 million home as community property. Husband dies. Under IRC §1014(b)(6), Wife's new basis in the home is:

• AHer original one-half cost basis
• BOne-half stepped up + one-half original cost
• C$2 million (full step-up on both halves)
• D$1 million

Under IRC §2055, a charitable deduction is allowed against the gross estate for:

• AAny transfer to any charity
• BTransfers to qualified charitable organizations described in §170(c) and similar provisio…
• COnly US-based charities
• DOnly public charities (not private foundations)

IRC §2036(a) brings into a decedent's gross estate property the decedent transferred during life with:

• ANo retained interest
• BA retained life estate or retained power to designate who shall possess or enjoy the prop…
• COnly retained income interests of less than 10 years
• DOnly property worth more than $100,000