Mar

    The State Income Taxation of Nongrantor Trusts in a Post-Kaestner World

    1 PM EDT

    Planning for state income taxes on trusts is a critical aspect of the estate-planning process. If done well, it can produce substantial benefits; if done poorly, it can produce substantial cost.

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    This program will:

    • Survey how all 50 states and the District of Columbia tax trust income
    • Summarize the constitutional limitations on such taxation following the U.S. Supreme Court’s Kaestner decision last year
    • Describe the rules in key states
    • Consider planning for new and existing trusts
    • Address several related issues

    The ABA will seek 1.5 hours of CLE credit in 60-minute states and 1.8 hours of CLE credit for this program in 50- minute states. Credit hours are estimated and are subject to each state's approval and credit rounding rules. Please visit americanbar.org/mcle for general information on CLE at the ABA.

    Event Details

    Duration

    90

    Format

    Web

    Date

    Mar 25, 2021

    2021-03-25T13:00:00-04:00 2021-03-25T14:00:00-04:00 The State Income Taxation of Nongrantor Trusts in a Post-Kaestner World

    Planning for state income taxes on trusts is a critical aspect of the estate-planning process. If done well, it can produce substantial benefits; if done poorly, it can produce substantial cost.

    Speakers

    Lindsay D'Andrea

    Gordon Feinblatt LLC

    Richard Nenno

    Wilmington Trust

    Sponsors

    Section of Real Property, Trust and Estate Law

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