Live Cary | North Carolina Bar Center Tuesday, January 28, 2020
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
January 28, 2020 8:55 AM Eastern
7:55 AM Central, 6:55 AM Mountain, 5:55 AM Pacific
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