Incomplete Non-Grantor Trusts
The Past, Present and Future
Authored by Mark Lobb At the end of June 2023, the California Senate and Assembly passed legislation which will eliminate the use of incomplete non-grantor trusts (ING or INGs) to prevent California taxpayers from incurring California state tax under certain circumstances (SB 131). California SB 131 tracks New York legislation (Part Q of the Fiscal […]
Incomplete Non-Grantor Trusts
The Past, Present and Future Read More »