Eliminate a Trust's State Income Tax


Many advisors are not aware that their clients might use Delaware trusts for state income tax planning.  Delaware law can enable individuals residing in many states to use Delaware to minimize or even avoid state income taxes.  That's because there is no Delaware income tax on Delaware trusts.

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Todd A. Flubacher, Thomas R. Pulsifer, “Eliminate a Trust’s State Income Tax,” Trusts & Estates Magazine (May 2006)


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