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Trust Situs After Kaestner and the TCJA: Saving State Income Taxes using Non-Grantor Trusts



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The Supreme Court's decision in Kaestner marks the beginning of a massive paradigm shift in the world of trust planning.   The Court held that North Carolina could not tax an out-of-state trust simply on the basis of the discretionary beneficiary being a residence of the state.   This case has been followed carefully by the estate planning industry because of the significance of the result.

After the TCJA, the estate tax exemption is now so high that very few of our clients need advanced estate tax planning.  This shifts the emphasis to planning to saving income taxes, especially given the new $10,000 State & Local Taxes deduction limitation.  Every year, Steve Oshins releases his Non-Grantor Trust State Income Tax Chart through LISI.  But this time, he is not only releasing the Chart itself, but through this webinar he and Bob Keebler are also releasing many of the planning techniques that can be used to increase your firm's revenue using the Chart.  Whether you're an attorney, an accountant, a trust officer or a financial planner, it is crucial for you to attend this very important webinar.  In total, you will have 90 minutes of exciting, informative discussion.   Join Steve Oshins and Bob Keebler on July 3rd at 3pm ET when they will give you a step-by-step tutorial to maximize your ability to save state income taxes for your clients.

 In this webinar, you will:

  *   Better understand the Kaestner case and the scope of the holding

  *   Understand the impact of Kaestner on different state taxing statutes

  *   Learn when to file state claims for refund and the federal tax impact

  *   Learn when to file protective claims

  *   Learn when to create out-of-state trusts

  *   Understand when to move trusts to other states

  *   Get a step-by-step explanation of many of the key states' taxing statutes and how to use this knowledge

  *   Discover planning opportunities with existing non-grantor trusts

  *   Discover planning opportunities with existing grantor trusts

  *   Find out different ways to modify these trusts to save income taxes

  *   Learn why many installment sales to IDGT transactions should now be unwound

  *   Explore incomplete and completed gift options to save state income taxes with the client's assets

  *   Hear about ways to use this information to get the client's parents and grandparents to hire you too

  *   And much more!.



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