Clients often use revocable living trusts to accomplish tax planning objectives. However, many of these objectives involve technical requirements that, if not complied with, defeat the Trustors intentions. Many times, the technical requirements are not met because of a clerical oversight or because the trust is not drafted in a way that carries out the Trustors' wishes. 

Luckily, the laws in California provide some relief in the form of statutory savings provisions that are intended to help Trustors preserve marital and charitable deductions. These provisions can be found in California Probate Code Sections 21500 - 21541.