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Upcoming Events

Cannon Estate Planning Teleconference Series

Cannon Estate Planning Teleconference Series

State Income Tax Issues with Trusts

February 20, 2024
1:00-2:30 PM EST

Location:
Oppenheimer & Co. Inc.
666 3rd Avenue, 13th Floor
New York, NY 10017

There’s a wide variety of fiduciary income tax laws among the states. In fact, many states have no fiduciary income tax at all or have a fiduciary income tax regime that is easily avoided. Given these facts, and considering our mobile society, estate planning professionals need to be conversant with how to structure estate planning vehicles and transactions to minimize state income taxes. Many factors, sometimes leading to conflicting results in, or tax being imposed by, multiple states, must be taken into account. During this teleconference, we’ll discuss the following:

  • How a trust is or may become subject to a state’s income tax
  • Constitutional challenges to a state’s taxation of a trust
  • Changing a trust’s residency to avoid state income tax
  • Determining the source of income for state income tax purposes
  • Trusts that are subject to state income tax in more than one state

To ensure you enjoy lunch and a seat we recommend you arrive by 12:30 PM

RSVP Here

Cannon Estate Planning Teleconference Series

Cannon Estate Planning Teleconference Series
Full Schedule

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Deep Dive into Disclaimers

April 23, 2024
Shelter from the Storm - Anticipating and Avoiding Breach of Fiduciary Duty Claims

May 21, 202
Marital Agreements from A to Z

June 18, 2024
Ethics Issues in a Contemporary Estate Planning Practice

July 23, 2024
Nuts and Bolts of Trust Terminations

August 20, 2024
Addressing the Estate Planning Needs of Modern-Day Clients

September 17, 2024
Multi-Faceted Conflicts Among Trust Beneficiaries, Trustees, the IRS and the Courts

October 22, 2024
Durable Powers of Attorney - An Essential Estate Planning Component

November 12, 2024
Repair or Replace? The Deficient Trustee

December 10, 2024
Marital Agreements from A to Z