5th Annual Non-Grantor Trust State Income Tax Chart

By Steven J. Oshins, J.D., AEP (Distinguished)

Nationally renowned asset protection and estate tax planning attorney, Steven J. Oshins, has put together this chart which is an easy-to-use summary that should open up opportunities for practitioners to save state income tax for their clients both with newly-created non-grantor trusts and by moving and fixing any existing non-grantor trusts that are needlessly paying state income tax and therefore dragging down the trust’s asset base.

Originally released in 2015, this chart was updated in October 2019 to accurately reflect the Kaestner case.

Details: 2 pages, PDF file (requires Adobe® Reader).