52nd Annual Estate Planning Institute

September 14, 2021


McGuireWoods Partner Andrea C. Chomakos will be speaking at the 52nd Annual Estate Planning Institute, a PLI webcast course addressing "State Income Taxation of Non-Grantor Trusts."

What Attendees Will Learn

  • When Trusts are subject to income tax on all income per state statutes
  • Understanding the 2018 Wayfair decision and other constitutional challenges to states’ authority to tax accumulated trust income under the Due Process and Commerce Clauses
  • The responsibility of fiduciaries when assessing state income tax matters
  • Recent efforts to draft legislation to address constitutional deficiencies
  • Practical approaches taken by in- and out-of-state fiduciaries to assert reasonable reporting positions or claim refunds.

More information and registration details are available at the PLI website.

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