Knowledge Center

Friday, August 14, 2015

HMB's David Berek and Jennifer Zimmerman to Participate in 2015 Joint Fall CLE Meeting of ABA Section of Taxation

ABA Section of Taxation and Section of Real Property, Trusts and Estate Law, Trust & Estate Division

Sheraton Chicago Hotel & Towers

September 17-19, 2015

Estate & Gift Taxes, Fiduciary Income Tax (TX) and Income & Transfer Tax Planning Group, Friday, September 18, 2015

This lunch panel will discuss the general state of fiduciary income tax rules in light of the 2013 Illinois decision: Linn v. The Department of Revenue. In Linn, there was (1) no income earned in the state of Illinois, (2) no trust assets located in Illinois, (3) no trust administration in Illinois, and (4) no trustee or beneficiary in Illinois: yet Illinois proposed to tax all the income of the trust to Illinois, forever! The Linn decision is an example of how complicated state fiduciary income taxation becomes where "multi-jurisdictional contacts" are present.

Panelists:

Fiduciary Income Tax and Income & Transfer Tax Planning Group, Saturday September 19, 2015

For more information, please visit the ABA website.

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