- Detailed analysis -- Introduction -- State approaches to taxation of trust income -- Determining whether imposition of tax is constitutional -- Specific state considerations -- Planning considerations for new trusts -- Planning considerations for existing trusts -- Reliance on availability of home state courts is misplaced -- Other issues -- Table of worksheets.
- "Managing state income tax liability is a critical aspect of planning and administering a trust. If done properly, the planner may provide substantial benefits to the beneficiaries. If done poorly, the trust may be subjected to significant cost. Tax Management Portfolio 869, State Income Taxation of Trusts, covers how all 50 states and the District of Columbia tax trust income, how tax often may be avoided, how substantial the potential tax savings are, and why a trustee might be surcharged for failing to take steps to avoid tax."
- Publication Frequency:
- Updated irregularly
- Title from title screen (viewed Nov. 12, 2013).
AVAILABLE ONLINE TO AUTHORIZED DICKINSON USERS; PASSWORD REQUIRED FOR ACCESS.
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