As a result of the TCJA, more and more taxpayers are moving to no- or low-tax states. This session will discuss the rules applicable throughout the United States that impact a state's ability to challenge a taxpayer's residency. Recent developments that affect the taxation of trusts will also be covered.
To understand what it takes to get a state to accept a taxpayer's change of residence.
To identify certain traps for the unwary.
Hodgson Russ LLP