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- Code § 199A Final Safe Harbor for Rental Real Estate
- Recent Developments in Partnership Structural Issues
- Taxing Sale of Intangible Assets
- Blog Posts & Upcoming Events
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The United States Supreme Court today ruled in a unanimous opinion against North Carolina in a trust tax case. The American College of Trust and Estate Counsel (ACTEC) filed an influential amicus brief in March, The North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992 Family Trust. The Supreme Court decision determined that a trust beneficiary’s residence in a state does not establish a necessary connection for the state to tax the trust.
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The Florida Fellows Institute of The American College of Trust and Estate Counsel (ACTEC) recently recognized 29 graduates of the program’s fourth class.
By Ellen K. Harrison, McDermott Will & Emery and Paul S. Lee, The Northern Trust Company