"US Tax Reform" limits the federal income tax deduction for state and local taxes paid to only $10,000 per year. Suddenly, the most important annual planning for many of our clients involves saving state income taxes since they are mostly non-deductible now. This change in the law brings the NING Trust into the mainstream as a necessary vehicle for more of our clients than ever before. Learn to spot the opportunities to use a NING Trust for your clients. Learn how and why a NING Trust works to save or avoid state income taxes.