This was a summary of the 2019 Heckerling Institute and covered the issue of the taxation of trust income that’s pending before the U.S. Supreme Court and also the Maryland Court of Special Appeals case. The Maryland Appellate Court on whether the State of Maryland could include the value of a QTIP trust in the Maryland estate tax where the QTIP trust was formed out of state. It also covered trust construction, modification and reformation issues.
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