Articles

Virginia Passes Legislation Narrowing Definition of “Resident Estate or Trust” for State Income Tax Purposes

Trusts & Estates

Virginia Passes Legislation Narrowing Definition of “Resident Estate or Trust” for State Income Tax Purposes

Effective July 1, 2019, Virginia’s definition of “resident estate or trust” will no longer include a “trust or estate which is being administered in the Commonwealth” for state income tax purposes.  As a result of the definitional change, it is expected that a non-testamentary trust (that is, an inter vivos trust) created by a person domiciled outside of Virginia will be taxed by the Commonwealth after July 1 only on its Virginia source income.

The Child-Parent Security Act: Granting New Yorkers the Right to Benefit From Assisted Reproductive Technology

Trusts & Estates

The Child-Parent Security Act: Granting New Yorkers the Right to Benefit From Assisted Reproductive Technology

New York law currently bans the compensation of gestational surrogates, making it one of only two states doing this.  The proposed Child-Parent Security Act would modernize New York’s law by repealing the prohibition and criminalization of compensated gestational surrogacy arrangements and make other important related changes, as discussed by Alexis L. Cirel.

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Group and Committe News

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