Family Wealth Management

This guide contains information about estate planning and the tax ramifications of family wealth.

The Current Status of California Inheritance, Gift and GST Taxes

California Estate and Gift Taxes were repealed by ballot propositions, June 8, 1982. For details, see:


The State Controller's Office, Tax Administration Office, continues to administer Estate Tax, Inheritance Tax, and Gift Tax programs for the state of California, although none of these taxes applies to current transfers or to the estates of decedents dying on or after January 1, 2005.

Filing requirements for each tax are listed on the Controller's website.