The NING/DING Trust is used to save state income taxes for a resident of a state with a high state income tax. This presentation is ideal for attendees who have clients who live in states with state income tax. Learning Objectives: 1. Learn how to avoid state income tax on the sale of an appreciated asset. 2. Learn how to save state income tax on the ordinary income and capital gains on an investment portfolio. 3. Learn how a NING/DING Trust is designed to avoid a completed gift, yet be a non-grantor trust. 4. Learn about the enhanced income sprinkling option to use other beneficiaries' lower income tax brackets.