There is a wide variety of trust laws and fiduciary income tax laws among the states and the District of Columbia. Given our mobile society, estate planning professionals need to be cognizant not only of the trust laws and income tax laws that apply to a trust now but also the fact that different laws my apply in the future. The most important relevant considerations include:
- Difference between “principal place of administration” and “resident trust”
- Whether a state's imposition of trust income tax is subject to challenge
- Selecting or determining a trust’s governing law and situs
- Mechanics of establishing trusts in a jurisdiction or moving to another jurisdiction
Seating is limited.
Please register by April 19, 2019.
For more information,
please contact Jessica Gonzalez at 714.250.3150
