2019 Trust Nexus Survey Executive Summary

Don’t miss your opportunity to get a free executive summary of the 2019 Trust Nexus Survey. This report covers everything that you need: general trust income tax policies, the constitutional limitations placed on the taxation of trusts, the taxation of nonresident and part-year resident trusts, the availability of credits for taxes paid to other states, and the specific activities that determine whether a trust is taxed as a resident trust in a particular state.

Sign up for your copy and:

• Learn the latest developments and trends regarding trust income tax nexus;
• Identify the types of activities which, by themselves, might be sufficient to subject a trust to income tax as a resident trust in a state;
• Understand the legal theories upon which the emerging state nexus doctrines are based;
• Anticipate the nexus claims that may arise as a result of certain types of activities; and
• Compare the types of nexus policies adopted by the different jurisdictions.

Examine trends. Understand the latest developments. Explore essential expertise. Download your executive summary today.