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Scarier Than Lions and Tigers and Bears: The Income Taxation of Trusts, Oh My!; 2022 Estate and Gift Tax Conference
Taxation Law Section
Credit(s):
1.25 Participatory MCLE Credits
1.25 Legal Specialization in Taxation Law
1.25 Legal Specialization in Estate Planning; Trust & Probate Law
Thanks to recent tax reform, the complex rules related to fiduciary income tax have become even more complicated. How are trusts taxed after a divorce? What happens to excess deductions after termination? Can multiple non-grantor trusts take advantage of qualified small business stock exclusions, receive additional SALT limitations, avoid state income taxation, and still allow the grantor to get the trust assets back at a later date? This presentation will answer those questions and more. To help practitioners minimize the impact of higher trust tax rates and avoid many of the traps for the unwary, this program will review the impact of recent tax reform, case law, IRS guidance, and Treasury regulations related to the taxation of trusts.
1.25 Participatory MCLE Credits
1.25 Legal Specialization in Taxation Law
1.25 Legal Specialization in Estate Planning; Trust & Probate Law
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