Knowledge Center

Monday, May 05, 2014

HMB's David Hughes will speak this Friday, May 9, at the ABA Section of Taxation's 2014 May Meeting in Washington, DC. David's presentation is entitled "McNeil Trusts v. Pennsylvania and Lewis Linn, Trustee of the Autonomy Trust 3 v. Illinois - What Is a Resident Trust for State Income Tax Purposes?"

David is part of a panel that includes several others: Stewart Weintraub, Chamberlain Hrdlicka (West Conshohocken, PA); Joe Lipari, Roberts & Holland (New York, NY); and Richard Nenno, Wilmington Trust Company (Wilmington, DE).

Recently, two appellate courts, the Pennsylvania Commonwealth Court and the Illinois Appellate Court, 4th District, held the respective trusts do not have sufficient nexus with Pennsylvania and Illinois, to allow the states to constitutionally impose state income tax upon the trusts as resident trusts. This panel will explore the constitutional limitations imposed by these decisions upon the state taxation of trusts as resident trusts.

David Hughes is a member of Horwood Marcus & Berk's SALT Practice. For more information about HMB's SALT Practice, click HERE.

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