September 2019

Kirsten Wolff presents “State Income Taxation of Trusts: Kaestner, Wayfair, and California Issues to Watch” for the San Francisco Tax Club

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Session Overview:

  • Background on federal taxation of trusts
  • Recent Constitutional cases:
    • Kaestner
    • Wayfair
  • California income taxation of trusts
    • Fundamentals
    • Issues to watch