United States

Kaestner: Do you know where your trust parties are?

How the Supreme Court’s decision will affect taxation of trusts.


On Friday, June 21, 2019, the U.S. Supreme Court issued its decision in North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992 Family Trust, the court’s second nexus decision in a year. Though the decision was narrow in scope, it brings to light important state residency issues for trusts and trust parties.

Join us as professionals from RSM US and Withers Bergman LLP discuss the decision’s impact.

Key areas covered will include how this case significantly affects:

  • The residency of a trust as well as trust state income tax filing obligations
  • The possible opportunity to file a trust state income tax refund claim
  • Planning considerations to potentially reduce or eliminate state income taxes

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Event details

Who should attend
Trust officers, administrators and planners, trustees and grantors, estate attorneys, and income tax professionals


More information
Email us or call + 1 800 274 3978