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EST2329
State Taxation of Trusts
Date
June 8, 2023
$49
Standard Price
This product is also available as part of the following products:
This includes sessions from the conference: Advanced Estate Planning (as part of AICPA & CIMA ENGAGE 2023)
This includes sessions from AICPA & CIMA ENGAGE 2023:
In this session, we will provide an overview of the state income taxation of trusts. States are all very different in the way they define residency for a trust. We will walk you through the state statutory guidance and constitutional application for the state income taxation of trusts. We will also provide you with some planning considerations to assist in the formation and maintenance of trusts.
Learning Objectives
- Determine how states define residency for the purposes of trust taxation.
- Identify the statutory and constitutional guidance related to trust taxation.
- Recognize the state tax saving opportunities available when forming and maintaining trusts.
Speaker
David A. Berek, CPA, JD, LLM, CFP
Partner, Mayer Brown LLP
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