Register for “Trusts, Taxes and Trials: An In-Depth Look at the U.S. Supreme Court Kaestner Decision” on Jan. 28 in Cary

By Jeff Kelly

Earlier this year, the United States Supreme Court issued a major trust tax decision in North Carolina Department of Revenue v. Kaestner Trust, holding that a trust beneficiary’s residence cannot be the sole basis for a state’s imposition of its income tax on the trust’s undistributed income. The Court’s decision broke roughly 90 years of silence on whether such taxes violate the Due Process Clause and will shape tax policy for years to come.

Given the importance of the Kaestner decision to many practice areas, it should be no surprise that the Appellate Practice, Estate Planning & Fiduciary Law, Litigation, and Tax Sections have joined up to co-sponsor a robust half-day CLE program on January 28, 2020:

Trusts, Taxes and Trials: An In-Depth Look at the U.S. Supreme Court Kaestner Decision

Tuesday, January 28, 2020

North Carolina Bar Center

8000 Weston Parkway

Cary, NC 27513

The complete agenda and registration information can be found here. Do not miss out on this great program!


If you are interested in publishing an article with the Appellate Practice Section Blog, please contact Jeff Kelly at [email protected].