Contributors

On Saturday, April 26 Womble Bond Dickinson Partner Carl King presented at the Conner-Zaritsky 46th Annual Advanced Estate Planning and Administration Seminar 2025 hosted by Virginia CLE in Williamsburg, Virginia.

King’s presentation, titled “A Review of the Landscape of State Income Taxation of non-grantor Trusts”, reviewed and analyzed the history and recent trends concerning constitutional challenges to states’ authority to tax accumulated trust income under the Due Process and Commerce Clauses, including the 2019 U.S. Supreme Court decisions in Kaestner and Fielding (denied cert.) The presentation also explored the responsibility of fiduciaries when assessing state income tax matters, efforts to draft legislation to address constitutional deficiencies, and practical approaches taken by clients to assert reasonable reporting or refund claims in various states.

King was joined by Andrea Chomakos, Esq.