A significant part of my law practice involves my representing Trustees of trusts after the death of the Trustors of the respective trusts and  Executors and Administrators of probate estates.   In the course of my representation, I advise these “fiduciaries” as to their fiduciary responsibilities and the tax-related aspects of estate and trust administration.  Often, there are estate tax, generation-skipping tax,  fiduciary income tax,  and California property tax considerations in the administration of an estate or a trust.