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Trusts, Taxes and Trials: An In-Depth Look at the U.S. Supreme Court Kaestner Decision

The Supreme Court's most significant trust tax decision in decades came in North Carolina Department of Revenue v. Kaestner Trust, which was a surprise to many practitioners and has important implications for estate and tax professionals, trust officers, trustees, and other advisers.

In short, the Court held that a state may not impose its income tax on undistributed income of the trust where the only contact with the state is that a beneficiary, who might but had not yet received any distribution from the trust, lives in the state.

The information in this CLE is essential for anyone involved in estate planning, tax planning and tax controversy practice.

INCLUDED SESSIONS

  • Kaestner Trust, Due Process and State Nexus to Tax
  • Anatomy of a U.S. Supreme Court Appeal
  • Estate Planning Considerations on Trust Situs Post Kaestner

SPEAKERS

  • S. Kyle Agee, Johnston Allison & Hord PA, Charlotte
  • Andrew H. "Drew" Erteschik, Poyner Spruill LLP, Raleigh
  • Christopher E. "Chris" Hannum, Culp Elliott & Carpenter PLLC, Charlotte
  • Reed J. Hollander, Nelson Mullins Riley & Scarborough LLP, Raleigh
  • Matthew W. Sawchak, North Carolina Attorney General's Office, Raleigh

PRODUCED
January 28, 2020

PLANNED BY
NCBA Appellate Practice, Estate Planning & Fiduciary Law, Litigation and Tax Sections

  • Robert J. Gallagher, Webb and Morton PLLC, Aberdeen (Planner)
  • Christopher E. "Chris" Hannum, Culp Elliott & Carpenter PLLC, Charlotte (Planner)
  • Reed J. Hollander, Nelson Mullins Riley & Scarborough LLP, Raleigh (Planner)

APPROVED CREDIT
North Carolina: 3.00 MCLE/CPE Hours

PROGRAM PRICING
See pricing below. Discounts may be available for NCBA members who are students, law professors, judges or legal services/public interest attorneys. Call CLE at 800.228.3402 for details.