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California Fiduciary Income Tax: Constitutional and Hard Issues; 2025 Annual Meeting of the Tax Bar and Tax Policy Conference
Taxation Law Section
Credit(s):
1 Legal Specialization in Estate Planning; Trust & Probate Law
1 Legal Specialization in Taxation Law
1 Participatory MCLE Credits
The California fiduciary income tax is full of uncertainties. The residency of trusts depends on the residency of noncontingent beneficiaries and fiduciaries--but who counts as such, and do they count as such as to the whole trust or only that portion as to which they have an interest? How do you know when you're making a distribution that triggers throwback tax, or if you're distributing principal or current income? Can losses at the trust level reduce accumulated income for the throwback tax? Are there potential constitutional challenges to the law? Can we benefit from a “hybrid” state/federal trust? This panel will discuss these and other topics.
1 Legal Specialization in Estate Planning; Trust & Probate Law
1 Legal Specialization in Taxation Law
1 Participatory MCLE Credits
All
Standard
Non-Member
$65.00
CLA Member
$45.00
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We are committed to accessibility! All OnDemand programs after January 1, 2022 include closed captioning. To request closed captioning for a program older than January 1, 2022, send us a note at accessibility@calawyers.org or contact us at 916-516-1760 for assistance.
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