California is entering a new era in trusts and estates law.
Over the next two years, a series of legal and regulatory changes will reshape how Californians plan for incapacity, protect assets, and transfer wealth. From new guardianship procedures and the return of Medi-Cal asset limits to changes in federal transfer tax planning and a streamlined probate option for modest primary residences, practitioners will need to revisit long-standing planning assumptions.
CEB’s white paper, A New Era in California Estate Planning: Key Legal Changes Taking Effect in 2026, provides a concise overview of what’s changing, why it matters, and practical drafting and planning considerations to help attorneys advise clients with confidence.
What you'll find inside:
- Federal transfer tax changes in 2026, including expanded exclusion amounts and planning implications
- New guardianship protections under AB 495 and drafting considerations for temporary parental unavailability
- The return of Medi-Cal asset limits and planning considerations for special needs and supplemental needs trusts
- The new streamlined probate option for primary residences valued at $750,000 or less—and when a revocable trust is still essential
- Fiduciary suitability and document consistency considerations to reduce conflict and delay
- New charitable deduction rules and strategic planning considerations
Download the white paper to stay ahead of the legal changes that will define California estate planning in 2025 and 2026—and ensure your approach is aligned with the evolving legal landscape.
