Trusts and State Income Tax

Associate Professor Bradley E.S. Fogel of the Saint Louis University School of Law has authored an informative article on the State Income Taxation of Trusts, Prob. & Prop., July/Aug. 2005, at 36.

Prof. Fogel warns that:

If the attorney is not careful * * * a trust may be taxed on all of its income by many states.  In contrast, if the attorney aligns the trust carefully, it is sometimes possible to avoid state income taxation completely.