| MCLE Credit: | 1.0 (Ethics: 0.0) |
| Live-Interactive Credit: | 0.0 |
| Designation Credit: | 1.0 Trusts and Estates Practice (Designations Information) |
| Price: | $79 (Includes a downloadable audio version.) |
| Viewable Through: | 01/31/2028 |
$79.00 (or 1 Bundle Credit)
A pre-recorded streaming VIDEO replay of one session from the April 2025 live seminar, Conner-Zaritsky 46th Annual Advanced Estate Planning and Administration.
Cosponsored with the Wills, Trusts and Estates Section of The Virginia Bar Association
The presenters review and analyze the history and recent trends concerning constitutional challenges to states’ authority to tax accumulated trust income under the Due Process and Commerce Clauses, including the 2019 U.S. Supreme Court decisions in Kaestner and Fielding (denied cert.) The presentation also explores the responsibility of fiduciaries when assessing state income tax matters, efforts to draft legislation to address constitutional deficiencies, and practical approaches taken by clients to assert reasonable reporting or refund claims in various states.
Andrea C. Chomakos, Bank OZK / Charlotte, NC
Carl L. King, Womble Bond Dickinson, LLP / Charlotte, NC
Frank A. Thomas, III, Frank A. Thomas, III PLC / Orange
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