Join the counsel who argued and litigated the Kaestner case this year in the Supreme Court for a discussion of what the future holds for state taxes on trust income. Kaestner presents the question whether a State may tax all of the undistributed income of a trust based solely on the fact that a contingent beneficiary lives in that State. It not only implicates basic issues of fairness and due process, but also will have profound effects on the way in which states try to collect taxes on income that accumulates in trusts. Learning Objectives: 1. Learn about the current landscape of state trust taxation and the ways states approach this issue. 2. Learn about the due process limits on the ability of states to tax nonresident trusts.