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Live Cary | North Carolina Bar Center
Tuesday, January 28, 2020

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The Supreme Court’s most significant trust tax decision in decades came in North Carolina Department of Revenue v. Kaestner Trust, which was a surprise to many practitioners and has important implications for estate and tax professionals, trust officers, trustees, and other advisers.

In short, the Court held that a state may not impose its income tax on undistributed income of the trust where the only contact with the state is that a beneficiary, who might but had not yet received any distribution from the trust, lives in the state.

The information in this CLE is essential for anyone involved in estate planning, tax planning and tax controversy practice.

Planned by the NCBA Appellate Practice, Estate Planning & Fiduciary Law, Litigation and Tax Sections

Click on the "In Depth" tab for tuition, location, hotel, video replay and speaker information.

  • 8:30am | Registration and Continental Breakfast
  • 8:55 | Welcome and Introductions
  • 9:00 | Kaestner Trust, Due Process and State Nexus to Tax | Hollander
  • 10:00 | Break
  • 10:15 | Anatomy of a U.S. Supreme Court Appeal | Erteschik and Sawchak
  • 11:15 | Estate Planning Considerations on Trust Situs Post Kaestner | Agee
  • 12:15pm | Adjourn
Web Event Information
Start Time:
January 28, 2020 8:55 AM Eastern
7:55 AM Central, 6:55 AM Mountain, 5:55 AM Pacific
Add to Calendar:
Estimated Length:
3 hours, 20 minutes
Registration Time Remaining:
5 days, 5 hours
Registration Fee:
Trusts, Taxes and Trials: An In-Depth Look at the U.S. Supreme Court Kaestner Decision
TUITION RATE. Early and Membership discounts automatically apply at checkout. 

Register early and SAVE 10%! Live Cary and Webcast early rate expires January 7. 

Standard: $160 / $145 Early
NCBA Member: $135 / $120 Early

NCBA Section Members:

  • Appellate Practice
  • Estate Planning & Fiduciary Law
  • Litigation
  • Tax
$125 / $115 Early
CLE Premier Pass: $0

Discounts are available for NCBA members who are students, law professors, judges or legal services/public interest attorneys. Call CLE at 800.228.3402 for details.


North Carolina Bar Center

8000 Weston Parkway, Cary, NC 27513 | 800.228.3402

HOTEL INFORMATION. Contact hotels directly for reservations at the special NCBA room rate. Rates are based on availability and may sell out. 

TownePlace Suites by Marriott
120 Sage Commons Way, Cary, NC 27513 | Driving Directions

  • Rates | $114 studio queen with sleeper sofa (Sunday-Thursday)
  • Reservations | 919.678.0005 (Please ask for the NCBA corporate rate)

Embassy Suites
201 Harrison Oaks Boulevard, Cary, NC 27513 | Driving Directions

  • Rates | $174 single/double
  • Reservations | Click here to book online (Group Code 2691626)

VIDEO REPLAYS. The agenda may not include certain breakouts/tracks shown at the original program.  

To be scheduled. 

Speaker Information
S Kyle Agee   [ view bio ]
Andrew H 'Drew' Erteschik   [ view bio ]
Robert J Gallagher   [ view bio ]
Christopher E 'Chris' Hannum   [ view bio ]
Reed J Hollander   [ view bio ]
Matthew W Sawchak   [ view bio ]
Individual topic purchase: Selected
NC State Bar
Mandatory Continuing Legal Education (MCLE) and Certified Paralegal Education (CPE) (Total): 3.00
CLE Premier Pass
LIVE CARY Tuesday, January 28, 2020 | #930TTT
NCBA Price:$0.00
WEBCAST Tuesday, January 28, 2020 | #930LWC
NCBA Price:$0.00