New York State Bar Association Trusts and Estates Law Section Spring Meeting

Overview


Toni Ann Kruse presented “Constitutional Considerations in the State Taxation of Trusts” – a presentation covering the constitutional considerations and practical implications of trust situs, with a focus on determining the tax situs of non-grantor trusts. These issues were discussed both broadly and specifically as they relate to planning in New York, and included case study examples relevant for the New York practitioner when trust planning under the relevant New York statutes.

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